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Town of Homer – Non-Payroll Disbursements (2023M-63)
… take corrective action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Compliance With Freedom of Information Law Requirements
… place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with its … State Public Officers Law provides for public access to government records. The statute, generally referred to as … statutory requirement to provide an appeal to Committee on Open Government (COOG) upon receipt for any of the 49 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsVillage of Canaseraga – Claims Audit (2023M-48)
… purposes, certain claims were not adequately supported or properly audited and approved before payment. As a result, there was an increased risk that improper or unsupported payments could have been made and not detected … (68 percent) totaling approximately $656,000 had one or more exceptions and should not have been approved for …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Lake Luzerne – Payroll (2022M-98)
… Lake Luzerne (Town) Town Supervisor (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor did not ensure payroll payments were accurate or in accordance with Town … Town officials: Did not properly review and certify payroll; 15 of 54 payroll registers reviewed were not …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Lake Luzerne – Procurement (2022M-95)
… agreed with our recommendations and indicated they planned to initiate corrective action. … audit town lake luzerne …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95City of Amsterdam – Recreation Department (2023M-29)
… a substantial risk that not all collections were remitted to the Treasurer’s office . For example: The total projected … in a vehicle’s glove compartment until it was brought to the Director’s home, over the weekend, before being … the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29IT Security: Key 12 Areas of Concern – Information Technology Governance
… #6 – Patch Management Area #7 – Access Controls Area #8 – Online Banking Area #9 – Wireless Network Area #10 – …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-key-12-areas-concernCity of Lockport – Budget Review (B23-1-7)
… services including funding for the addition of four new firefighters. Officials plan to fund these services with … and Fire Chief, stated that they intend to purchase one new ambulance each year for three years but they have not yet … service fees when estimating revenues. Be mindful of the legal requirement to maintain the tax levy increase to no …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Oversight of Chemical Dependence Residential Services (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in … 819 and Part 820 programs. Before issuing an operating certificate, OASAS is required to inspect programs for …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followOversight of the Nourish New York Program
To determine if the Department of Agriculture and Markets AgMkts and the Department of Health DOH are ensuring the Nourish New York Program Nourish NY provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programTown of Wayne – Justice Court (2013M-52)
… surcharges of $2,510. Key Findings The Justice failed to account for all moneys received and the Board did not provide … resulting in a $2,910 shortage in the Justice’s account. The Justice did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Village 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 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345City of Newburgh – Budget Review (B22-6-10)
… balance and appropriated $587,250 of fund balance for the water fund. The water fund only has $261,871 of fund balance to appropriate. … the City would have a $325,379 budgetary shortfall in the water fund. The City should refrain from including the $1.1 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Village of Clayville – Board Oversight (2015M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Town of Marathon – Town Clerk (2022M-143)
… documentation, including a cash book or duplicate receipts for all transactions. Did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Village 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 …
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)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8City of Lockport – Budget Review (B22-1-8)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8City of Troy – Budget Review (B22-5-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our … and expenditure projections in the City’s proposed budget for the 2023 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Village of Hempstead – Budget Review (B7-16-4)
… obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4