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City of Oswego – Community Development (2015M-108)
… October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of approximately … become delinquent. The Department does not have a process in place to determine when it is appropriate to write off …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108City of Olean – Budget Review (B1-15-2)
… anticipation note. The City’s proposed budget complies with the property tax levy limit set by statute. Key … the multiyear capital plan. Adjust the budget to agree with the debt schedule. Ensure that the potential water and …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2City of Newburgh – Budget Review (B6-15-24)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24City of Mount Vernon – Payroll (2014M-347)
… 21, 2014. Background The City of Mount Vernon is located in Westchester County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347DiNapoli Releases Analysis of State Financial Plan
… The temporary PIT rate increase results in the state being more dependent on high-income taxpayers; these taxpayers … at the end of SFY 2021-22 to $19.4 billion in SFY 2024-25, which would result in reserve funds equal to 15% of State … restore prudent debt policies. The state should use more “pay-as-you-go” funding to reduce future debt issuances and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planTown of Lansing – Information Technology (2022M-66)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we … basis and disable unnecessary network user accounts in a timely manner. Develop and adopt adequate written IT …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… The disposition of capital assets should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated depreciation or amortization. … to Financial Operations REV. 11/03/2023 … The disposition of capital assets should be recorded by reducing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… Purchase Order/Contract Number Organization unit charged with custody Location (department/division, facility, … and Machinery and Equipment should be aggregated by agency with each agency responsible for individual details. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsTown of Prattsville – Justice Court (2012M-243)
… 29, 2012. Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. … audit period, the Justices collected approximately $9,500 in fines, fees and surcharges. Key Findings Justices Blain … prepare monthly accountabilities, deposit cash receipts in a timely manner, adequately segregate the court clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243DiNapoli Releases City of Troy Budget Review
… be monitored to ensure the declining trends are reversed. In addition, the city’s 2015 proposed budget does not … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewTown of Stratford – Supervisor’s Records (2013M-11)
… Except for some minor exceptions, which we discussed with Town officials, we found that the accounting records … included in the annual update document (AUD) filed with the Office of the State Comptroller (OSC) was supported …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Somers – Justice Court (2013M-198)
… March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately … court clerks. The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and … 2012 to March 31, 2013. Key Findings We found weaknesses in the Court’s internal controls and a lack of oversight of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Sidney – Budget Review (B4-13-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Shelby – Financial Management (2012M-206)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s accounting records … 1, 2010, through September 7, 2012. Background The Town of Shelby is located in Orleans County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Salina – Information Technology (2013M-256)
… unlocked room containing the server and any other rooms with network access. Establish a comprehensive inventory …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Town of Pittstown – Records and Reports (2013M-5)
… 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a population of approximately … totaling $339,000 and $487,000 as of September 2012. In addition, cash on the Supervisor’s monthly reports did not … AUDs did not agree with bank records, resulting in, for example, general fund cash being over-reported by …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5The Economic Impact of the Great Outdoors
… economic activity in 2020 and supported over 241,000 jobs with $13.1 billion in compensation. While New York ranks … the purchase of direct goods and services associated with outdoor activities, including gear and equipment, fuel … contrast, Connecticut and New York tied for last overall, with just 1.2 percent of State GDP generated by outdoor …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsTown of Carroll – Town Clerk (2022M-20)
… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20XIV.3 Investment of State Funds/Interest Earnings Distribution – XIV. Special Procedures
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3-investment-state-fundsinterest-earnings-distributionTown of Putnam Valley – Purchasing (2013M-193)
… 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 … paid more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193