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Town of Lewisboro – Financial Condition (2014M-309)

… The Town of Lewisboro is located in Westchester County and has a population of approximately 12,400. The Town, which … is governed by a Town Board, operates one water district and two sewer districts. Budgeted appropriations for 2014 … $10.4 million. Key Findings The Town’s general, sewer and water funds each had a deficit at some point during the …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309

City of Troy – Budget Review (B20-5-11)

… and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New … the end of 2020 which could result in potential increased salary and wage costs in the event that the CBAs are settled …

https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11

Town of Decatur – Town Clerk (2020M-58)

… Key Findings The Clerk did not issue duplicate receipts for any collections during the audit period which totaled …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58

Department of Transportation Bulletin No. DOT-37

… purpose of this bulletin is to provide agency instructions for processing the 2020 Shift Lump Sum Payment. Affected … receive a lump sum payment of $400. Employees eligible for the 2020 Shift Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period of the employee’s winter maintenance …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-season

City of Elmira – Audit Follow-Up (2017M-90-F)

… City Council. General fund budgeted appropriations for 2017 total approximately $31.7 million. Results of Review …

https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-f

City of Norwich – Information Technology (2012M-254)

… if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. … the City’s information technology. The City’s 2012 budget for the general fund was approximately $7.6 million. Key …

https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254

College of Optometry – Selected Employee Travel Expenses

… March 31, 2011. One of these employees worked at the College of Optometry and had travel costs totaling $116,828. … employee was responsible for arranging travel for other College staff members, charging these travel expenses to his … that such payments are not permissible.   According to a College official, the College used the card for this purpose …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expenses

Town of Schroeppel – Cash Disbursements (2014M-296)

… Purpose of Audit The purpose of our audit was to examine the Town’s … through March 31, 2014. Background The Town of Schroeppel is located in Oswego County and has a population of approximately 8,500. The Town is governed by an elected five-member Town Board. Budgeted …

https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296

City of Troy – Budget Review (B5-13-20)

… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994, and 1995. Local … a trend of weakening financial position and the proposed increases in revenues for the sewer fund’s 2014 budget do not …

https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20

Village of Monticello – Financial Condition (2020M-107)

… Create a plan to address the declining fund balance and financial condition. Monitor the Village’s constitutional … ensure real property tax levies do not exceed it. Develop and adopt a multiyear capital plan that provides sufficient … officials generally agreed with our recommendations and indicated they plan to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107

Town of Livonia – Justice Court (2015M-76)

… our audit was to examine the Court’s financial operations for the period January 1, 2013 through March 17, 2015. … maintains a Justice Court with two elected Justices. For 2014, the Town reported net revenues from fines and … perform monthly bank reconciliations or accountabilities for their review. The Justices did not routinely submit …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76

Town of Princetown – Claims Auditing (2015M-50)

… internal controls over the Board’s claims audit process for the period January 1, 2013 through October 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.2 million. Key Finding The … complete and thorough audit of claims, and the claims were for legitimate Town purposes. Key Recommendations There are …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50

City of Gloversville – City Clerk (2019M-96)

… the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The current Clerk began properly accounting for fees as of October 1, 2017. The former Clerk did not properly account for fees. The former Clerk: Waived fees for 249 certified …

https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96

City of Oneonta – Departmental Collections (2013M-13)

… January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is … central New York. The eight-member Common Council is the City’s legislative branch. The Mayor serves as the head of …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

Town of Phelps – Financial Management (2015M-70)

… March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70

City of Newburgh – Budget Review (B6-13-21)

… and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21

City of Olean – Budget Review (B1-13-2)

… and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … Ensure that the potential water and sewer rate increases be authorized by the Common Council prior to the …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2

Town of Owego – Financial Management (2015M-179)

… December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. … actual results. The Town accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179

Town of North Norwich – Budgeting (2015M-54)

… planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, 2014. … appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted budgets for the highway fund were not structurally balanced. The …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54

Town 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. … notification policy or a comprehensive inventory policy for all hardware and software. Key Recommendations Limit the … and establish a comprehensive inventory policy for all hardware and software. … The purpose of our audit was …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117