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Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments … have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Town of Adams – Justice Court Operations (2020M-163)
… resolve any differences. Contact the Justice Court Fund for guidance on reporting the unidentified cash balance …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… would compound the challenges facing local governments, not-for-profit service providers and others. In several other … that drove the need for short-term borrowing in 2020 have not disappeared, the level of concern has diminished due to … received from short-term borrowing in SFY 2020-21 that is not expected in the coming fiscal year. State Operating Funds …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetTown of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court … 1, 2011 through October 24, 2014. Background The Town of Willing is located in Allegany County and is governed by …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Virgil – Justice Court Operations (2015M-77)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2013 through January 27, 2015. Background The Town of Virgil is located in Cortland County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Patient Safety Center Activities and Handling of Revenues
… of 2000 (Act), enacted October 6, 2000 and known as Lisa’s Law, was named after Lisa Smart, a 30-year-old woman who died in 1997 as a result of a medical error introduced during … Pursuant to the Act’s amendments to the Public Health Law (PHL), a PSC was established within the Department for …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesTown of Coldspring – Town Clerk Operations (2013M-137)
… Deposit all moneys timely and intact. Ensure that Town funds are not used to cash personal checks. Audit, or cause …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Town of South Bristol – Financial Management (2015M-140)
… provided the Board with monthly financial reports since March 2014. The Board has not adopted a multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Columbus – Budget Development Practices (2012M-225)
… August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, … While the Board continued to under-budget revenues in fiscal year 2012, its adopted budget for 2013 is more … the amount of unrestricted, unappropriated surplus funds in a manner that benefits Town taxpayers. Continue to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Ulster – Fire Protection Services (2015M-177)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the … 1, 2013 through March 31, 2015. Background The Town of Ulster is located in Ulster County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Village of Fort Plain – Leave Benefits (2020M-101)
… officials established appropriate control over employee leave time. Key Findings Village officials did not establish appropriate controls over employee leave time. The Board did not establish comprehensive leave … records. 33 hours of comp time and eight hours of personal time, valued at approximately $900, were used but …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of East Hampton - Budget Review (B20-7-10)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Town of Patterson – Justice Court Operations (2020M-63)
… deposited, disbursed and reported all fines and fees in a timely and accurate manner. Key Findings Although the … fees, they did not disburse or report all fines and fees in a timely and accurate manner. The Justices did not … account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Town of Marilla – Town Supervisor’s Activities (2015M-27)
… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … the accounting records without oversight, resulting in inaccurate records, and therefore provided the Board with … financial reports that include necessary information in a more useful format, including summarized cash balances …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27City of North Tonawanda – Financial Operations (2012M-203)
… 2011 because none of the fire companies provided the City with advance notice of these events, as required by law. … totaling $41,600 from nine vendors who provided the City with materials and supplies totaling $140,703 in 2011. We … aware of their statutory obligation to provide the Council with advance written notice of their fundraising activities. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203City of Saratoga Springs – Financial Condition (2012M-201)
… Purpose of Audit The purpose of our audit was to review the financial condition of the City’s general, water and sewer funds for the period January 1, 2008, to December … York. The City Council, consisting of five members, has overall responsibility for the City’s operations. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Saugerties – Justice Court Operations (2015M-47)
… 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 elected five-member Town Board, maintains a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Village of Monticello – Records and Reports (2020M-104)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained … bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting … Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual Update …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Improving 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 resource for those governing bodies and officials who are responsible …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process