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Town of Tyre - Long-Term Planning (2019M-61)
Determine whether the Board established adequate longterm plans which appropriately address the Towns operational and capital needs and funding sources
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Town of Brant – Justice Court (2014M-180)
… 10th of the following month. Review and analyze all open case files. Provide for an annual audits of the Justices’ …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Berkshire – Town Clerk (2014M-230)
… June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. … all collected and disbursed moneys to the Supervisor in the monthly Clerk’s report in an accurate and timely manner. Reconcile bank accounts to …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Bennington – Town Clerk (2013M-319)
… of 3,539 as of the 2010 Census. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Town of Allegany – Financial Management (2015M-103)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s financial management … 1, 2009 through February 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Town of Amenia – Leave Accruals (2013M-361)
… Purpose of Audit The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Town of Caledonia – Financial Management (2013M-363)
… of our audit was to review the Town’s management practices for the period January 1, 2012 through October 16, 2013. … Findings The Board did not develop policies and procedures for budget preparation and monitoring and, as a result, … repeatedly adopted budgets with inaccurate estimates for revenues, expenditures and appropriated fund balance. The …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Town of Broadalbin – Leave Accruals (2014M-88)
… a population of approximately 5,260. The Town is governed by an elected five-member Town Board. Budgeted appropriations … adequate records of compensatory time as required by the collective bargaining agreement. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Collection and Use of Oil Spill Funds
… April 1, 2012 through April 8, 2015. Background Chapter 845 of the Laws of 1977 established the Oil Spill Fund to pay …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsCounty of Cortland – Departmental Operations (2013M-157)
… population of approximately 49,000. The County is governed by an elected Legislature which is composed of 19 members, …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Oversight and Collection of Snowmobile Registration Fees
… registration fee of $45, while non-club members pay $100. The Department retains $10 of each fee, and the … the Trail Fund for trail services. As a result, 31 of the 50 discounted registrations (62 percent) we sampled were for …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesCity of Binghamton – City Operations (2015M-280)
… analyze their health insurance costs and compare alternate options for providing those benefits to employees …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280City of Yonkers – Information Technology (2017M-86)
City of Yonkers Information Technology 2017M86
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… for the newest classes of cars. Key Findings MTA – NYC Transit and Railway officials have made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followLength of Service Award Programs (2014-MS-1)
… how points toward LOSAP service credit will be earned by volunteers. GML establishes the activities that can be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1City of Yonkers – Budget Review (B17-6-10)
… and underestimated the appropriations for Social Security tax and charter school tuition payments. The City continues … in the general fund. Revenue estimates for mortgage tax, income tax surcharge, parking violations, metered water … to borrowing funds to purchase textbooks. Recalculate the estimated amount of Social Security tax payments the District …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Town of Queensbury – Justice Court (S9-14-2)
Town of Queensbury Justice Court S9142
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Town of Norwich – Justice Court (S9-14-3)
Town of Norwich Justice Court S9143
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Town of LeRay – Justice Court (S9-14-5)
… the Court software, such as an inadequate audit trail and insufficient automated controls. … Town of LeRay Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5City of Olean – Budget Review (B17-1-3)
… accumulated deficit in the City's general, water and sewer funds as of May 31, 2007. Local Finance Law requires all … of appropriations) and $75,000 each in the sewer and water funds (2.5 percent of appropriations) provide limited …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3