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Town of Fishkill – Information Technology (2020M-153)
… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … use policy (AUP) and officials did not monitor the use of IT resources. Sensitive IT control weaknesses were … Determine whether Town of Fishkill Town officials ensured the Towns Information …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Potter – Town Clerk (2020M-113)
… audit the Clerk’s records to ensure records, deposits, reports and collections are remitted in an accurate and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Town of Milo – Financial Condition (2020M-172)
… from 2017 through 2020, multiyear financial and capital plans or the following policies: Fund Balance Reserve … revenues and expenditures when developing and adopting the annual budgets. Use surplus funds as a financing source for … policies and develop multiyear financial and capital plans. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Wolcott – Financial Management (2020M-131)
… report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Wolcott’s (Town) financial condition. Key Findings The Board did not … Determine whether the Town Board Board effectively managed the Town of Wolcotts Town financial condition …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town of Wolcott – Information Technology (2020M-126)
… department software or implement compensating controls for software deficiencies. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126City of Dunkirk – Billing Enforcement (2020M-117)
… water, sewer and tipping fee balances. Key Findings The City Treasurer (Treasurer) did not properly enforce and the Common Council (Council) did not properly monitor … delinquent accounts and realized an additional $31,200 in service resumption fees. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Town of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Town of Worth – Audit Follow-Up (2014M-323-F)
… - pdf ] | [ read 2015 complete report - pdf ] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of February 2020, in implementing our recommendations in the … The purpose of our review was to assess the Towns progress as of February …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fCity of Amsterdam - Budget Review (B21-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … certain significant revenue and expenditure projections in the 2021-22 proposed budget are not reasonable and other … budget does not appropriate enough money for contingencies in the refuse and recreation funds to provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5Department of Transportation Bulletin No. DOT-38
… by Payroll Bulletin No. DOT-38.1 . Purpose The purpose of this bulletin is to provide the Department of Transportation instructions for processing the 2021 … Call-Out Response Payment. Affected Employees Employees of the Department of Transportation in the Operational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-38-2021-call-out-response-payment-fiscal-year-2020-2021Village of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition for the period … As of May 31, 2012, the general, water and sewer funds have accumulated significant unexpended surplus funds and have not established formal reserves for future repairs and …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Hancock – Justice Court Operations (2021M-6)
… Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6City of Yonkers - Budget Review (B21-6-7)
… for income tax surcharge, city and state mortgage tax, sales and use tax and sales and use tax-education, parks, real estate transfer tax, sewer rents and metered water sales that …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has … January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has … Town of Davenport Financial Operations 2013M62 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Village of Suffern – Budget Review (B21-6-2)
… deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … are outstanding. Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Town of Cortlandville – Fuel Purchases (2012M-171)
… Town road within the 49 square-mile Town boundaries. The Highway Department is responsible for the maintenance and … obtaining competitive bids. This happened because the Highway Superintendent did not adhere to GML or the … policy when making fuel purchases. However, although the Highway Superintendent did not seek competition for the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Village of Mayville – Online Banking (2020M-150)
… of Mayville (Village) Board of Trustees (Board) ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed were appropriate, … transactions are secure. The Board did not adopt a written online banking policy or implement adequate procedures to …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Town of New Hudson – Tax Collection (2021M-2)
… Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key … weekly, as required. Key Recommendation Remit all real property tax collections, penalties and interest to the … Town Town Clerk Clerk recorded deposited and remitted real property tax collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2City of Johnstown – Information Technology (2020M-127)
… safeguard IT resources to ensure PPSI was protected. The failure to protect PPSI can have significant consequences on the City, such as reputation damage, lawsuits, a disruption … user accounts were disabled. Have a written contract or service level agreement (SLA) with the IT service provider to …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127City of Johnstown – Financial Management (2020M-134)
… adequately plan and monitor Emergency Medical Services (EMS) financial operations. As a result, the City could lose … Develop and adopt policies and procedures over the EMS function. City officials were given an opportunity to …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134