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Town of Tioga – Long-Term Planning (2022M-181)
… or alterations which may impact employee safety. The New York State Department of Transportation (NYSDOT) rated a …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Village of Nissequogue – Information Technology (2015M-31)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … 1, 2013 through October 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Town of Worcester – Claims Audit (2022M-145)
… (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … and deliberate audit of claims and ensure each claim is adequately supported, for legitimate Town expenditures and …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Village of Ilion – Information Technology (2015M-34)
… 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, … experienced two information technology (IT) incidents in 2014 initiated by falsified email messages with a malware …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Management and Maintenance of Non-Revenue Service Vehicles
… Objectives To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and … as supervisory and maintenance functions. The estimated value of the vehicles was $150 million, with, according to … were done late or not at all. Furthermore, vehicles that do not receive recommended maintenance may invalidate the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesVillage of Hempstead -- Budget Review (B7-15-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Village of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key … accounts. Annual financial reports were not filed with OSC for the 2011-12 through 2013-14 fiscal years. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Town of Groton – Long-Term Planning (2022M-113)
… of major highway equipment reviewed, five trucks accounted for $81,250 (76 percent) of total repair costs during the … assets in a timely manner. Consider funding reserves for the highway capital equipment needs. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Town of Marathon – Town Clerk (2022M-143)
… and accurate manner . As a result, the Board’s ability to effectively monitor financial operations was diminished . Had the Board conducted the required annual audits, it may have recognized these deficiencies and taken … the Clerk’s bank account balance was $6,251 more than it should have been as of April 21, 2022. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Department of Transportation Bulletin No. DOT-41
… is to provide agency instructions for processing the 2022 Shift Lump Sum Payment. Affected Employees Employees in … a lump sum payment of $400. Employees eligible for the 2022 Shift Lump Sum Payment of $400 shall not receive … employee’s winter maintenance shift. Effective Dates The 2022 Shift Lump Sum Payment should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-41-2022-shift-lump-sum-payment-winter-maintenance-seasonVillage of Fultonville – Claims Auditing (2015M-106)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims auditing procedures for the … December 31, 2014. Background The Village of Fultonville is located in the Town of Glen, Montgomery County, and has a population of approximately 790. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Village of Suffern – Budget Review (B6-16-8)
… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Village of Endicott – Budget Review (B4-15-11)
… budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a … Address the deficits in the water and sewer funds to avoid adopting unbalanced budgets that include …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Pomona – Financial Condition (2015M-272)
… plan to address the Village’s deficits. The Board allowed budget line items to be overexpended and budget transfers to be made after the end of the fiscal year … to address the fiscal stress in the general fund. Adopt a budget transfer policy, conduct a careful and thorough review …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets … through May 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has … to perform their job responsibilities. Adopt written IT policies and procedures to address breach notification, …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Village of Savona – Board Oversight (2015M-328)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … or engage the services of an independent public accountant to conduct the audit. … Village of Savona Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Village of Cohocton – Cash Receipts (2015M-63)
… our audit was to evaluate the Town’s financial operations for the period June 1, 2013 through March 12, 2015. … Treasurer and her Deputy did not issue duplicate receipts for all transactions where no other evidence of receipt was …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316National Directory of New Hires Data Security
… Purpose To determine whether the Office of Temporary and Disability … The Office of Temporary and Disability Assistance (Office) is responsible for supervising State programs that provide … Services (Health and Human Services). The Directory data is comprised of information on new hires, quarterly wage, and …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityAdministration of the Article 8-A Loan Program
… the Article 8-A Loan Program (Program), which provides low interest rate loans to owners of rent-regulated multiple dwellings in … that would ensure timely project compliance with Voluntary Repair Agreements and Housing Repair and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-program