Search
City of Olean – Budget Review (B1-13-2)
… March 2012. The City’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period January 1, 2012 through … December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of North Norwich – Budgeting (2015M-54)
… for fund balance levels. Use non-recurring revenues as a funding source for non-recurring expenditures. Create more formal and comprehensive long-term plans and provide funding for these plans in the budget. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Town of Saugerties – Information Technology (2015M-117)
… whether the Town’s IT assets were adequately safeguarded for the period January 1, 2014 through February 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately … notification policy or a comprehensive inventory policy for all hardware and software. Key Recommendations Limit the …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Town of Rosendale – Financial Operations (2015M-38)
… reconciliations were not performed. The Town could not account for approximately 55 percent of its water. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Town of Tyre - Long-Term Planning (2019M-61)
… multiyear financial or capital plans. A reserve plan which details justifications for reserves to be … for a three- to five-year period. Adopt a formal reserve plan that includes the accumulation and use of reserve funds, and analyze existing …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Town of Brant – Justice Court (2014M-180)
… our audit was to review the Justices’ records and reports for the period January 1, 2012 through April 25, 2014. Background The Town of Brant is located in Erie County and is governed by an elected five-member Town Board. The Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Berkshire – Town Clerk (2014M-230)
The purpose of our audit was evaluate the Clerks financial and records management for the period January 1 2013 through June 13 2014
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Bennington – Town Clerk (2013M-319)
… operations and financial practices of the Clerk’s office for the period January 1, 2013 through September 17, 2013. Background The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the 2010 Census. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Town of Allegany – Financial Management (2015M-103)
… was to evaluate the Board’s financial management practices for the period January 1, 2009 through February 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a population of approximately 8,000. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Town of Amenia – Leave Accruals (2013M-361)
… of compensation and leave accruals approved by the Board for the period January 1, 2012 through October 10, 2013. … and four elected Board members. Budgeted expenditures for the general and highway funds for 2013 totaled approximately $1.45 million and $1.09 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Town of Caledonia – Financial Management (2013M-363)
… sufficient controls over payroll records and leave time. Employees did not keep daily time records of regular and overtime hours worked or leave time used, and did not formally request leave time usage. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Town of Broadalbin – Leave Accruals (2014M-88)
… to monitor leave accruals of highway department employees for the period January 1, 2012 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 for the general and highway funds totaled approximately $1.4 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Collection and Use of Oil Spill Funds
… of Environmental Conservation (Department) is collecting all fees due the New York Environmental Protection and Spill … Fund or Fund) in compliance with applicable laws and if all expenditures from the Fund are reasonable, appropriate, … for the Fund as well as the duty to review and process all cleanup bills submitted for payment. The Department is …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsCounty of Cortland – Departmental Operations (2013M-157)
… to examine the County’s departmental financial operations for the period January 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has a population of … Chairman of the Board. The County’s budgeted expenditures for the 2013 fiscal year are $123.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Oversight and Collection of Snowmobile Registration Fees
… 2008 to February 13, 2013. Background Snowmobiles operated in the State must generally be registered annually with the Department. The Department is responsible for collecting registration fees and transferring them to the … supports trail development, maintenance and other services for the more than 10,000 miles of public snowmobile trails in …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesCity of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280City of Yonkers – Information Technology (2017M-86)
… internal controls over information technology (IT) assets for the period June 30, 2014 through November 30, 2016. … Background The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. … elected seven-member City Council. Budgeted appropriations for 2016-17 totaled approximately $1.1 billion. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86City of Yonkers – Budget Review (B17-6-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… for the newest classes of cars. Key Findings MTA – NYC Transit and Railway officials have made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-follow