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Adequacy of 2021 Budgets - Genesee County (S9-21-7)

… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have … improve local government infrastructures. The pandemic has also created a difficult environment for officials to develop …

https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7

Town of Caneadea – Fund Balance Management (2020M-145)

… fund balance the Town did not have, which resulted in deficit, or negative fund balances, in the general fund. Did not develop and adopt a … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145

City of Long Beach – Budget Review (B21-7-6)

… and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6

Adequacy of 2021 Budgets - Essex County (S9-21-9)

… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have … improve local government infrastructures. The pandemic has also created a difficult environment for officials to develop …

https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9

Town of Springfield – Credit Card Purchases (2020M-138)

… were adequately supported, for legitimate purposes and approved before payment. Key Findings The Town Board … Credit card statements were mailed to the prior Supervisor and not provided to the Board or always reconciled with … of an online shopping membership totaling $420 and were unable to locate a ladder purchased for $585. Credit …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138

Town of Randolph – Justice Court Operations (2021M-76)

… Ensure that the clerk accurately updates action codes for all cases and enters disposition dates into the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76

Village of Harriman – Audit Follow Up (2011M-182-F)

… The Board of Trustees is the legislative body responsible for managing Village operations. The Village’s budgeted … in the general fund were approximately $2.2 million for the 2010-11 fiscal year. Results of Review Based on our …

https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-f

Village of Greenwich – Justice Court Operations (2014M-023)

… The Village of Greenwich is located in Washington County and has a population of approximately 1,750 residents. The … by an elected Board of Trustees comprising a Mayor and four Trustees. The Village provides general … the operation of a Justice Court with an elected Justice and an appointed court clerk. Key Findings The Justice did …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023

Adequacy of 2021 Budgets - Otsego County (S9-21-15)

… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15

Adequacy of 2021 Budgets - Jefferson County (S9-21-2)

… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led … the unknowns of future financial impacts. The pandemic increases the need for local officials to more closely …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2

Town of Friendship – Justice Court Operations (2021M-15)

… report - pdf ] Audit Objective Determine whether the Town of Friendship (Town) Justices properly collected, recorded, … required. Monthly accountabilities were not performed. As of December 1, 2020 the Town Board (Board) had not completed an audit of the 2018 and 2019 records, as required. As a result, the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15

Town of Walton – Justice Court Operations (2021M-72)

… Determine whether the Town of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed … resources. The clerk assists the Justices with processing cases and related financial transactions, including … … Determine whether the Town of Walton Town Justice Court Court properly accounted for deposited disbursed and …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… to review the Supervisor’s financial records and reports for the period January 1, 2009 through February 3, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.8 million. Key Findings The … The CPA erroneously commingled debt and grant proceeds for capital projects with the Town’s operating funds. The …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27

City of North Tonawanda – Financial Operations (2012M-203)

… Purpose of Audit The purpose of our audit was to review the City’s oversight of its volunteer fire companies and the City’s purchasing …

https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203

City of Saratoga Springs – Financial Condition (2012M-201)

… 2011. Background The City of Saratoga Springs is located in Saratoga County and has a population of approximately … audit period, the water fund balance continues to remain in a deficit. As of October 31, 2012, the fiscal year 2012 … with City officials anticipating a small operating deficit in each fund. During the period reviewed, the Council did not …

https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201

Town of Saugerties – Justice Court Operations (2015M-47)

… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2013 through November 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which is governed by an …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47

Village of Monticello – Records and Reports (2020M-104)

… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained … in a timely manner. About $5 million of real property tax revenue was not posted to the accounting records. Bank … were not prepared for the Board of Trustees (Board) or department heads. Annual Update Documents (AUDs), which are …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104

Improving the Effectiveness of Your Claims Auditing Process – Improving the Effectiveness of Your Claims Auditing Process

… The Office of the State Comptroller OSC has written this guide as a … bodies and officials who are responsible for the audit of claims …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process

Patient Safety Center Activities and Handling of Revenues

… (PSC) and is collecting and utilizing designated revenue for that purpose. Our audit covered the period from April 1, … Law (PHL), a PSC was established within the Department for the purpose of maximizing patient safety, reducing … goals and best practices. The Department is responsible for monitoring compliance with applicable federal and State …

https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenues

Town of Coldspring – Town Clerk Operations (2013M-137)

… Purpose of Audit The purpose of our audit was to evaluate the … through March 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town is governed by an elected five-member Town Board comprised of …

https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137