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Town of Ira – Financial Management (2014M-280)
… November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of approximately 2,200. … Town Board, includes a portion of the Village of Cato in its boundaries. Budgeted appropriations for 2014 totaled … and the level of unexpended surplus funds, resulting in a significant amount of unexpended surplus funds in the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Kiantone – Town Clerk (2014M-273)
… totaled $559,156. Key Findings The Clerk did not remit all property tax penalties and interest due the Supervisor. The Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Greenville – Tax Collector (2020M-81)
… Tax 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 …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81City of Lockport – Fiscal Stress (2013M-330)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. … elected Common Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Huron – Financial Management (2014M-367)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, … 1, 2011 through September 18, 2014. Background The Town of Huron is located in Wayne County and has a population of … The purpose of our audit was to review the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Deerpark – Budget Review (B6-15-23)
… the accumulated deficit in the Town's general and highway funds as of December 31, 2008. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Town of Croghan – Financial Management (2014M-340)
… May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Village of Arkport - Information Technology (2019M-203)
… Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … update all IT policies and procedures to reflect changes in technology and the Village’s computing environment, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203City of Lockport - Budget Review (B19-1-7)
… City did not appropriate any fund balance as a financing source in the 2020 general, water, sewer, or refuse fund … funds were approximately 20.2 percent, 46.5 percent, 26.6 percent, and 30.3 percent, respectively, of the …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Town of Brandon - Financial Condition (2019M-239)
… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January … overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not have a policy to …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Village of Greenwich - Cash Management (2019M-230)
… Recommendations Periodically solicit interest rate quotes from multiple financial institutions. Prepare monthly cash … agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Village of Suffern - Budget Review (B20-6-2)
… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Cornwall – Financial Condition (2014M-123)
… 31, 2013. Background The Town of Cornwall is located in Orange County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Town of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2012 through May 31, 2015. … The Town’s budget format lacked necessary information to allow the Board to make informed decisions when estimating … The purpose of our audit was to review the Towns financial condition for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Oversight of Nurse Hiring and Retention (Follow-Up)
… 20, 2019, Health and Hospitals employed 9,420 direct hire nurses throughout its health care system and as of December 23, 2019, 814 temporary nurses. As a condition of their hiring, Health and … with its policies for the screening of its direct hire and temporary nurses, it had not taken action to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followCity of Norwich - Capital Planning (2019M-88)
… complete report - pdf] Audit Objective Determine whether City officials are properly planning for capital needs. Key … and complete inventories of vehicles and equipment. The City has approximately $1.8 million in capital needs that … capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Town of Pelham - Information Technology (2019M-77)
… Personal Internet use was found on computers assigned to 10 employees who routinely accessed personal, private and … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board policies. Provide employees …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Lloyd - Financial Condition (2019M-108)
… condition. Key Findings Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Saranac - Cash Management (2019M-32)
… interest earnings and minimized bank fees. Key Findings The Board did not develop and manage a comprehensive … Key Recommendations Periodically request proposals for banking services from multiple financial institutions to … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Town of Seneca Falls - Procurement (2018M-143)
… Objective Determine if goods and services were procured in accordance with the Town’s procurement policy and … Determine if goods and services were procured in accordance with the Towns procurement policy and …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143