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Town of Solon - Financial Management (2018M-233)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Town of Harrison - Budgeting Practices (2018M-142)
… - pdf] Audit Objective Determine whether the revenue and expenditure projections in the budget and fund balance were … underestimated revenues in its budgets by a total of $15.4 million, or an average of $3.08 million (8 percent) per … Determine whether the revenue and expenditure projections in the budget and fund balance were …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Town of Woodstock - Information Technology (2018M-211)
… Employees accessed nonbusiness websites although it is prohibited by policy. Officials did not adopt a breach …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Village of Muttontown - Board Oversight (2018M-251)
… whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Town of Queensbury - Information Technology (2018M-224)
Determine whether officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Village of Canastota - Board Oversight (2018M-256)
… with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) … prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Village of Atlantic Beach - Payroll (2018M-254)
… and approve the building permit fees paid to the building inspector. Underbudgeted the amount paid to the building inspector by an average of $45,214 (113 percent) from 2015-16 … did not reflect realistic appropriations for the building inspector’s permit fees each year, based on recent trends. …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Town of Haverstraw - Financial Condition (2019M-52)
Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Town of Farmersville - Town Clerk (2019M-49)
Determine whether the Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Hunter - Information Technology (2018M-262)
… The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach notification. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Town of Tyre - Long-Term Planning (2019M-61)
… plans which appropriately address the Town’s operational and capital needs and funding sources. Key Findings The Board did not develop: … reserves to be established or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit … plans which appropriately address the Towns operational and capital needs and funding sources …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Town of Lloyd - Information Technology (2019M-36)
… recovery plan or develop written data backup procedures. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Town of Hamburg - Fuel Operations (2019M-75)
… Town officials properly accounted for and monitored fuel purchases. Key Findings Fuel purchases made with equipment fuel cards (i.e., fobs) are not monitored or tracked. No … Town officials properly accounted for and monitored fuel purchases …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Town of Haverstraw - Information Technology (2019M-125)
… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key … Technology IT systems were adequately secured and protected …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Town of Johnstown - Fuel Inventory (2019M-178)
… Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278. Prepare periodic … all fuel use and perform periodic stick-measured readings of the fuel tanks. Prepare periodic fuel reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Town of Almond - Tax Collection (2019M-188)
… for tax payments collected or to establish tax payment dates. Key Recommendations Deposit and remit collections in a …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Town of Moriah - Cash Management (2019M-169)
… from multiple financial institutions. Prepare monthly cash flow forecasts that estimate available funds for …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Town of Moriah - Leave Accruals (2019M-168)
… As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, 2019, the 15 employees’ leave accrual balances …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Town of Cairo - Fuel Management (2019M-150)
… designed appropriate internal controls over fuel inventory to adequately safeguard Town assets. Key Findings We found … fuel usage documents were not completed or kept up to date by Highway Department personnel. Of the 43,632 … used, valued at $93,324, Town officials were only able to account for 12,571 gallons (29 percent), valued at …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Town of Union Vale - Payroll (2018M-31)
Determine whether Town officials established adequate policies and procedures over payroll leave and health insurance payments
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31