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Town of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls established over the … for reviewing her work. The Justices also failed to reconcile their bail records to the Clerk’s accounting records, or review the information …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Town of Southold – Financial Operations (2014M-299)
… 31, 2013. Background The Town of Southold is located in Suffolk County and has a population of approximately 23,200. The Town is governed by … and procedures to ensure that cash is properly safeguarded in the Receiver of Taxes, Town Clerk and Waste Management …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of Clare – Fiscal Stress (2013M-317)
Town of Clare Fiscal Stress 2013M317
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Town of Sidney – Budget Review (B4-15-18)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Chautauqua – Fiscal Stress (2013M-220)
… 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The … tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal years (2010-2012). Because of … fund balance declined from $450,949 at January 1, 2010, to a deficit of $107,587 at December 31, 2012. The Board and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has established adequate … operations and reporting for the period January 1, 2011, to October 3, 2012. Background The Town of Davenport is … Supervisor also provided inadequate financial information to the Board, and failed to file the Town’s annual financial …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Village of Suffern – Budget Review (B21-6-2)
… independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of … fund operating deficits to submit their tentative 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/village/2021/04/16/village-suffern-budget-review-b21-6-2Town of Cortlandville – Fuel Purchases (2012M-171)
… of our audit was to determine if the Town was acquiring fuel at the lowest reasonable cost for the period January 1, … gasoline. The Town receives a fleet discount by purchasing fuel from a national gas station chain. During our audit … gallons of unleaded gasoline. The total cost of this fuel usage was approximately $184,850. Key Finding Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Worth – Audit Follow-Up (2014M-323-F)
… (Town) is located in Jefferson County and is governed by an elected five-member Town Board (Board), which is … years, when the Town’s records and reports were maintained by the former Supervisor. Of the nine recommendations, two …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fTown of Wright – Financial Operations (2014M-277)
… 2013 through June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately 1,540. The Town is governed by an elected five-member Town. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Worth – Financial Operations (2014M-323)
… May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the 2010 Census. The Town … interest. Key Recommendations Maintain accurate, complete and up-to-date accounting records. Pay only those claims that …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of West Seneca – Purchasing (2015M-11)
… 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of approximately 45,700. The Town is governed by … does not reflect dollar thresholds that were increased in New York State General Municipal Law more than five years …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Yorkshire – Financial Management (2021M-109)
… report - pdf ] Audit Objective Determine whether the Town of Yorkshire (Town) Board (Board) and officials adopted realistic budgets, maintained reasonable levels of fund balance and properly planned for equipment … and adopt realistic budgets, maintain reasonable levels of fund balance or properly plan for equipment replacement. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109City of Fulton – Capital Projects (2021M-184)
… Correct the accounting errors and close completed projects in a timely manner. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Town of Freedom – Financial Management (2021M-191)
… which ultimately resulted in a higher-than-necessary tax levy. The Board: Consistently underestimated revenues in …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Town of Owasco – Highway Department (2020M-128)
… [ read complete report - pdf ] Audit Objective Determine whether Town of Owasco (Town) …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128City of Dunkirk – Billing Enforcement (2020M-117)
… report - pdf ] Audit Objective Determine whether City of Dunkirk (City) officials properly enforced and monitored … 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately $39,700 in … Key Recommendations Ensure that all delinquent accounts as of January 31 are included on the relevy. Assess penalties …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Town of Wolcott – Information Technology (2020M-126)
Determine whether the Town Board Board ensured the Town of Wolcotts Town information technology IT assets were adequately safeguarded
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Town of Wolcott – Financial Management (2020M-131)
… and expenditures in the appropriate funds. Adopt budgets with realistic estimates. Establish a written policy … a formal detailed plan for reserves. Town officials agreed with our findings and indicated they have begun to inititate …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24