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Town of Attica – Town Clerk (2015M-210)
The purpose of our audit was to determine if the Clerk properly accounted for all money received and disbursed in her official capacity for the period January 1
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210County of Rockland – Budget Review (B18-6-11)
… each year, starting with the fiscal year during which it was authorized to issue obligations and for each …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11City of Lockport -- Budget Review (B18-1-10)
… year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding … proposed budget includes a tax levy of $12,671,920 which is the maximum levy that the City can impose without the … City officials should ensure that the proposed budget is mathematically accurate before presenting it to the Common …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10City of Newburgh -- Budget Review (B18-6-12)
… with past overtime costs. Include a tax overlay of $2,275,000 for to collect what is needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Yonkers - Budget Review (B19-6-5)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … for police overtime and bond anticipation note (BAN) and revenue anticipation note (RAN) interest could be …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Village of Suffern – Budget Review (B19-6-3)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2019-20 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Village of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased … were not recorded on a timely basis, increasing the risk for errors or misappropriations. In addition, officials did … segregate the duties of, or review the work performed for, collecting, recording and depositing of collections. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Town of Ashland – Long-Term Planning (2024M-114)
… five years might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Butler – Financial Management (2024M-119)
… ability to properly manage the Town’s fund balance was impaired. The audit also identified a $250,000 encumbrance …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Chesterfield – Town Clerk (2024M-110)
… Prepare accurate monthly reports and remit collections to the Supervisor and other agencies in the appropriate … the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the Supervisor and other agencies. Had the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Town of Willsboro – Audit Follow-Up (2014M-68-F)
… review was to assess the Town’s progress, as of May 2016, in implementing our recommendations in the audit report released in July 2014. Background The Town of Willsboro is located in … our review was to assess the Towns progress as of May 2016 in implementing our recommendations in the audit report …
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)
… through January 31, 2016. Background The Town of Waterford is located in Saratoga County and has a population of approximately 8,400. The Town is governed by a five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Town of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and internal controls over the receipts and … The purpose of our audit was to review the Supervisors appointment of a bookkeeper and internal controls over the receipts and …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Sidney – Budget Review (B4-16-13)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … review, we found that revenue and expenditure projections in the proposed budget are reasonable. The Town’s preliminary …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Town of Seward – Financial Management (2016M-353)
… Key Recommendation Expand the fund balance policy to cover reasonable amounts to maintain in each fund and how to …
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-wide general fund than was actually available to finance operations. The Board has not developed a multiyear … the budget process and avoid appropriating fund balance to finance annual operations in excess of what is available. …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Rotterdam – Water Rents (2016M-347)
… of Audit The purpose of our audit was to review the Town’s water rent billing and collection procedures for the period … governed by an elected five-member Town Board, has three water districts and recorded a total of approximately $1.1 million of metered and unmetered water revenue for 2015. General fund budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Rensselaerville – Claims Auditing (2016M-244)
… May 31, 2016. Background The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Town of Plymouth – Board Oversight (2016M-190)
… 1, 2015 through March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Pamelia – Financial Management (2015M-276)
… through March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a population of approximately 3,160. The Town, which is governed by a five-member Town Board, has eight water …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276