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Town of Wayne – Justice Court (2013M-52)

… and the Board did not provide effective oversight of Court operations, resulting in a $2,910 shortage in the … receipts are issued for all collections. Ensure that the Court deposits all moneys received, intact, within 72 hours … of the succeeding month and remit moneys received by the Court to the Town Supervisor. …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52

Village of Lindenhurst – Claims Processing (2016M-345)

… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing … March 1, 2015 through May 31, 2016. Background The Village of Lindenhurst is located in the Town of Babylon, Suffolk … Village of Lindenhurst Claims Processing 2016M345 …

https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345

City of Newburgh – Budget Review (B22-6-10)

… revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of … $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time that … budget does not include a contingency appropriation in the general fund. The proposed budget does not include a tax …

https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10

Village of Brookville – Board Oversight (2015M-45)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period June 1, 2013 through … Village of Brookville Board Oversight 2015M45 …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

Village of Endicott – Budget Review (B4-16-7)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7

Town of Washington – Information Technology (2013M-164)

… The Town of Washington is located in Dutchess County and has a population of approximately 4,800. The Town Board is comprised of the Town Supervisor and four Board members. The 2013 budget for the general fund … disaster recovery plan. Without a proper IT security plan and a disaster recovery plan in place there is an increased …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164

Town of Wappinger – Financial Condition (2013M-94)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a … Town of Wappinger Financial Condition 2013M94 …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

Town of Vestal – Capital Acquisitions (2013M-78)

… Purpose of Audit The purpose of our audit was to review the Town’s planning and financing process for … relied on annual requests from department heads seeking to fulfill their immediate capital needs and primarily issued debt to finance the capital expenditures they approved. As a …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

DiNapoli: Town of Altona Official Misused $23,500

… and recreation fees, $4,146 in code enforcement fees and $800 in town hall rental fees were not deposited. In August …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500

City of Lockport – Budget Review (B22-1-8)

… projections in the proposed budget appear reasonable. For 2022, City officials project an operating loss in water fund. … general fund will total $ 8.6 million as of December 31, 2022, which is 31.4 percent of 2023 general fund … of the State Comptroller City of Lockport Budget Review 2022 …

https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8

City of Troy – Budget Review (B22-5-7)

… for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities … New York Office of the State Comptroller City of Troy Budget …

https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7

Village of Hempstead – Budget Review (B7-16-4)

… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. … Village of Hempstead Budget Review B7164 …

https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4

Village of Hancock – Insurance Withholdings (2022M-108)

… (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in underpayments … Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of $1,400 … changes timely. Two retirees overpaid a total of $477 for health insurance. Key Recommendations Provide oversight over …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Town of Greenville – Tax Collector (2020M-81)

… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …

https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81

Town of Dickinson – Fiscal Oversight (2014M-337)

… 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337

Town of Lewis – Highway Purchases (2014M-103)

… Background The Town of Lewis is located in Lewis County and has a population of approximately 850. It is governed by … all purchases contained adequate supporting documentation, and the Board authorized a claim for prepayment of materials … year. Key Recommendations Ensure that all Town officials and employees involved in purchasing have a copy of the …

https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103

Town of Franklin – Financial Operations (2014M-32)

… Town of Franklin is governed by a five-member Town Board and has a population of approximately 2,400 residents. … performs most of the financial duties without oversight and does not ensure that reported balances are accurate. … Ensure that financial duties are properly performed and adequately segregated. File the annual financial report …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32

Town of Albion – Financial Management (2021M-29)

… not structurally balanced. The Board used fund balance to finance operations, resulting in the four main operating … balance declining from $1,165,418 as of January 1, 2018 to $403,003 as of December 31, 2020, a decrease of 65 percent. If the Board continues to use fund balance at the current levels, it could deplete …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29

Oversight of Transportation Services and Expenses (Follow-Up)

… Objective To determine the extent of implementation of the seven … Many of DOCCS’s employees operate its vehicles in its day-to-day operations. Of the 44 facilities, 32 manage the … for periodically reviewing a sample of procurements to determine the Contractor’s compliance with the contract …

https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-follow

Privacy and Security of Student Data (Follow-Up)

… Objective To determine the extent of implementation of the three recommendations included in our initial audit … Data (Report 2021-S-29 ). About the Program The State Education Department (SED) is part of the University of the … To determine the extent of implementation of the three recommendations included in …

https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-follow