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Town of Amity - Town Clerk (2018M-183)

… as required. Key Recommendations Record, deposit and remit all real property taxes and fees intact and in a timely …

https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183

Effectiveness of the Information Technology Transformation (Follow-Up)

… four recommendations included in our initial audit report, Effectiveness of the Information Technology Transformation ( … of Interest Office of Information Technology Services: Effectiveness of the Information Technology Transformation ( … four recommendations included in our initial audit report Effectiveness of the Information Technology Transformation …

https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-follow

Town of Thompson - Board Oversight (2018M-69)

… Town of Thompson Board Oversight 2018M69 …

https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69

City of Yonkers – Budget Review (B18-6-7)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … City of Yonkers Budget Review B1867 …

https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7

Town of Kirkwood - Board Oversight (2018M-71)

… the Supervisor and Board provided adequate oversight of Town financial operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s financial operations. The Board has not performed an annual audit of the Supervisor’s records. Key Recommendations Provide …

https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71

County of Rockland – Budget Review (B6-16-19)

… potential increased salary costs that may result from employee contract settlements currently in negotiation. The …

https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19

County of Rockland – Budget Review (B6-15-21)

… review was to determine whether the significant revenue and expenditure projections in the County’s preliminary … The County of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt …

https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21

Village of Hobart - Board Oversight (2018M-88)

… financial report. Village officials expended $76,200 in real property taxes over the last 12 years for two unused … they planned to initiate corrective action. 1 Refer to New York State General Municipal Law, Article 18 …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88

Village of Margaretville - Fiscal Management (2018M-78)

… (Village) officials have not adopted realistic budgets and the general fund available 1 fund balance has increased … May 31, 2017. The Village has no multiyear financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations Adopt realistic …

https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78

Town of Lancaster - Information Technology (2018M-114)

… of IT assets. Employees were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … of IT assets. Ensure all necessary personnel receive IT security awareness training and that training is provided …

https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114

Village of Lisle - Board Oversight (2018M-124)

Village of Lisle Board Oversight 2018M124

https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124

Town of Roseboom - Long-Term Planning (2018M-115)

… Board effectively planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and infrastructure needs. The Town’s major pieces of equipment are beyond their recommended … the levels of fund balance and reserves to be maintained. Town officials agreed with our recommendations and indicated …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115

Village of Scottsville - Financial Management (2018M-75)

… - pdf] Audit Objective Determine whether the Board adopted and enforced policies to effectively manage Village … Key Findings The Board did not: Adopt sufficient financial and information technology (IT) policies. Enforce aspects of the adopted online banking, procurement and cash receipts policies. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75

Town of Victory – Justice Court (2013M-66)

… Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. The Town is … Town Board (Board) consisting of the Town Supervisor and four Board members. The Court collected $35,265 in fines and surcharges during our audit period Key Findings We found …

https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66

Town of Lexington – Town Clerk (2017M-188)

… in a timely manner. Consult with the Town’s counsel and attempt to recoup the $376 not deposited. …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188

Town of Waterloo – Board Oversight (2017M-110)

… The Town of Waterloo is located in Seneca County and has a population of approximately 7,500. The Town is … Findings The Board has not established adequate policies and procedures governing separation payments. Separation … established. The Board did not establish policies and procedures governing the financial operations of the …

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110

City of Watertown – Information Technology (2017M-184)

… information on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background … five-member Council. General fund budgeted appropriations for the 2016-17 fiscal year totaled $42 million. Key Findings … and City officials did not implement effective procedures for granting, revoking, modifying and monitoring access …

https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184

Town of Tonawanda – Recreation Fees (2017M-133)

… Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. The Town is … for cash receipts, including ensuring that cash collection and recordkeeping duties are segregated. Review and reconcile deposited fees using source documents such as …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133