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Town of Hague – Departmental Cash Receipts (2014M-320)
… April 30, 2014. Background The Town of Hague is located in Warren County and has a population of approximately 700. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320Town of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. … Town of Big Flats Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Town of German Flatts – Fiscal Stress (2015M-217)
… financial condition for the period January 1, 2014 through May 31, 2015. Background The Town of German Flatts is located … financial condition for the period January 1 2014 through May 31 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… July 31, 2012. Background The Town of Amsterdam is located in Montgomery County and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Ensure that complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Exeter – Records and Reports (2015M-23)
… 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of approximately 990. … reports and tax levy limit calculations to our Office in a timely manner. Conduct a comprehensive annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Town of Westerlo – Selected Financial Activities (2013M-323)
… 31, 2013. Background The Town of Westerlo is located in Albany County and is governed by a Town Board comprising … not take appropriate action to align estimated revenues in the adopted budgets with actual rate schedules. This resulted in an accumulated operating deficit. Furthermore, the water …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… in a timely manner and did not remit these collections to the Supervisor in a timely manner. Specifically, the Clerk … of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as … kept the money from being productively used or invested to earn additional revenue. Complete bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli Releases Analysis of SFY 2024-25 State Budget
… state services like Medicaid and school aid and includes new funding and policy changes to spur the creation of much … comprised 1.6% of the PIT filers but paid 44.5% of New York’s PIT. They also comprised nearly three-quarters of the … in SFY 2024-25 and nearly $1.2 billion per year from SFY 2025-26 through SFY 2027-28. The budget also increases …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetCity of Long Beach – Budget Review (B24-7-4)
… accordingly. The City’s proposed budget includes a tax levy of $60.1 million, which complies with the legal … should be mindful of the legal requirement to maintain the tax levy increase within the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Cato – Water Financial Operations (2023M-145)
… – pdf] Audit Objective Determine whether the Village of Cato (Village) Board (Board) and Village officials … (officials) effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Town of Poestenkill – Credit Card Purchases (2024M-34)
Determine whether the Town of Poestenkill Town Town Board Board ensured credit card purchases were adequately supported for legitimate purposes and approved before payment
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Forensic Audit of Dual Employment Approvals and Conflicts
To determine whether Metropolitan Transportation Authority employees who also worked for a New York State or City agency had approval to do so were working
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsVillage of Fort Johnson – Claims Processing (2016M-324)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing … June 1, 2015 through June 30, 2016. Background The Village of Fort Johnson is located in the Town of Amsterdam in …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Distribution of Utility Arrears in New York State
… are downstate: 60 percent of customers in arrears are in New York City and Long Island and they comprise 68 percent of the … Three utilities provide only gas service: National Fuel Group (NFG) in Western New York, National Grid LI (Grid LI) …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateVillage of Akron – Selected Financial Activities (2016M-133)
… operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $6 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Village of Irvington – Selected Financial Activities (2015M-265)
… 30, 2015. Background The Village of Irvington is located in the Town of Greenburgh in Westchester County. The Village, which has approximately …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Town of Watertown Fire District – Procurement (2022M-155)
… at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Controls and Management of the Unemployment Insurance System
… Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards. The audit covered the period from January 2020 …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemVillage of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … an elected five-member Board of Trustees. The Village has a Justice Court which is presided over by two Justices. … did not ensure that Court money was always deposited in a timely manner. Monthly accountabilities of funds were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199