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Town of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for … January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves … Town of Laurens Budgeting Practices 2013M204 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Town of Kendall – Justice Court (2013M-130)
Town of Kendall Justice Court 2013M130
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management practices for … Village officials have not adopted policies or procedures to govern budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately … Village of Spencer Financial Condition 2013M119 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
Village of Smyrna ClerkTreasurers Duties 2013M114
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … 1, 2008, through April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a … Town of Humphrey Financial Management 2013M116 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Hartwick – Financial Condition (2013M-118)
… financial plans for three of its major operating funds but repeatedly relied on transfers from the general … to finance operations in the highway and fire protection funds. Although Town officials accounted for these three funds individually, they maintained a consolidated checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Village of Monticello – Budget Review (B4-14-15)
… past due amounts. Consider providing adequate resources to cover potential salary increases. …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15City of Lockport – Budget Review (B21-1-9)
… liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The … which was documented in a written agreement dated November 24, 2020. The 2022 proposed budget includes funding for four … for the estimated salary increase of $90,000. The City has 24 retirement eligible employees and, if they retire in 2022, …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9City of Troy – Budget Review (B21-5-10)
… City’s capital plan in the proposed budget includes the purchase of equipment and/or vehicles for the general fund … (86 percent) of the City's 2022 capital plan for the purchase of equipment and vehicles for the general fund … the purchase of equipment of $8,500, these appropriations do not correspond to the expenditures included in the water …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Town of Newfield – Selected Financial Activities (2013M-2)
… 1, 2011, to June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 residents. The Town is governed by an elected five member Town Board, which … inaccurately. Key Recommendations Ensure the Supervisor is meeting the fundamental responsibilities of the position …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Village of Hempstead – Budget Review (B7-14-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling … Village of Hempstead Budget Review B7144 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Village of Goshen – Financial Condition (2014M-75)
… Key Recommendation Monitor the budget during the course of the year and make any needed budgetary adjustments. …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Village of Galway – Claims Processing (2014M-79)
… through January 31, 2014. Background The Village of Galway is located in the Town of Galway in Saratoga County and has a population of approximately 200. It is governed by an elected Board of Trustees that comprises a …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Village of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, … water fund, $72,000 for the sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key … Key Recommendations Segregate the water, sewer and electric duties of billing, collecting and recording to the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Village of Catskill – Financial Condition (2014M-134)
… and transparency are reduced. The water and sewer funds have substantial unassigned and unappropriated fund … of May 31, 2013, without plans for reserves or use of the funds. Such plans would be a useful tool for the Board to … include defining reasonable amounts of unexpended surplus funds and reserves that the Village should maintain. Develop …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Village of Brushton – Fiscal Oversight (2014M-235)
… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin County and has a population of approximately 475. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Village of Bellport – Claims Processing (2014M-126)
Village of Bellport Claims Processing 2014M126
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Morris – Board Oversight (2013M-75)
Town of Morris Board Oversight 2013M75
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75City of Yonkers – Budget Review (B21-6-8)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … fund balance, one-time State funding and sale of property, to balance its budget. The City could face a shortfall of … revenue and $1.3 million for parks revenue. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8