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Town of Ossian – Tax Collector (2016M-364)
… of our audit was to verify the accuracy of the Town’s tax collection for the period January 1, 2015 through October … for 2016 totaled approximately $817,000. Key Finding The Tax Collector accurately recorded tax payments and, with minor exceptions that we discussed …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Town of Willsboro – Audit Follow-Up (2014M-68-F)
The purpose of our review was to assess the Towns progress as of May 2016 in implementing our recommendations in the audit report released in July 2014
https://www.osc.ny.gov/local-government/audits/town/2016/08/05/town-willsboro-audit-follow-2014m-68-fTown of Waterford – Claims Auditing (2016M-154)
… Purpose of Audit The purpose of our audit was to review the claims audit process for the … 1, 2015 through January 31, 2016. Background The Town of Waterford is located in Saratoga County and has a …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Town of Union – Financial Condition (2016M-192)
… to the part-town general fund. Key Recommendations Create a schedule for replacing old or inaccurate meters or …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Town of Sidney – Budget Review (B4-16-13)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13DiNapoli Releases Analysis of Revised Executive Budget
… (SFY) 2019-20 Executive Budget advances several measures to reduce the financial risks posed to New York by unpredictable tax revenues and federal … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetTown of Seward – Financial Management (2016M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … Key Recommendation Expand the fund balance policy to cover reasonable amounts to maintain in each fund and how to manage annual operating …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353Town of Salem – Financial Management (2015M-295)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through June 30, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.12 million. Key Findings … the Towns financial management and budgeting practices for the period January 1 2013 through June 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Rotterdam – Water Rents (2016M-347)
… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and … January 1, 2015 through June 30, 2016. Background The Town of Rotterdam is located in Schenectady County and has a …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Rensselaerville – Claims Auditing (2016M-244)
… 2016. Background The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Town of Plymouth – Board Oversight (2016M-190)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected Town activities, … policies over computer data security and did not come to any agreement with the Bookkeeper on how to protect the Town’s data, including PPSI, against loss, …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Solon - Financial Management (2018M-233)
… whether the Board established a fund balance and reserve policy and long-term plans to address the Town’s operational and capital …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Town of Woodstock - Information Technology (2018M-211)
… implement and enforce procedures to monitor the use of IT resources, including personal use. Adopt written IT policies and procedures to address breach notification, disaster recovery and security …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Harrison - Budgeting Practices (2018M-142)
… Board underestimated revenues in its budgets by a total of $15.4 million, or an average of $3.08 million (8 percent) per year, which created … Unassigned fund balance ranged between 17 and 40 percent of ensuing years’ appropriations. In addition, sensitive …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Town of Thompson - Board Oversight (2018M-69)
… not provide adequate oversight of the Comptroller’s duties to ensure that they were completed timely and accurately, … of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial operations and financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69County of Rockland – Budget Review (B6-16-19)
… expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The County …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19County of Rockland – Budget Review (B6-14-24)
… expenditure projections in the County’s preliminary budget for the 2015 fiscal year are reasonable. Background The … completed a review of the County’s preliminary budget for the 2015 fiscal year. The objective of the review was to … projections in the proposed budget are reasonable, except for the possible revenue shortfall related to the expiration …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Town of Preston - Financial Management (2018M-81)
… policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. During the same period, … 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted appropriations. Although the Town has …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Town of Kirkwood - Board Oversight (2018M-71)
… and water and sewer billing adjustments. Perform, or cause to be performed, the required annual audit of the … agreed with our recommendations and indicated they plan to initiate corrective action. … Town of Kirkwood Board …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71City of Tonawanda - Information Technology (2018M-146)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146