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Village of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial … Middletown in Delaware County. The Village is governed by a five-member Board of Trustees, which is composed of a … capital plan for the water fund to address current and future infrastructure needs, including setting aside money in …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Pulteney – Information Technology (2021M-28)
… comprehensive IT security policies and monitor computer use. As a result, we found officials did not: Adopt key IT … suffering a serious interruption of services. Monitor the use of IT resources or provide IT security awareness … Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Town of Dover – Financial Activities (2013M-139)
… tax payments to the Supervisor weekly until the Town warrants have been satisfied. Perform bank and cash …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of Pulteney – Financial Condition (2021M-24)
… Did not adopt a multiyear financial plan, capital plan or fund balance, reserve or budgeting policies. Key Recommendations Adopt budgets … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of Dayton – Financial Condition (2013M-90)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Wolcott – Financial Management (2020M-131)
… not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town 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-126City of Dunkirk – Billing Enforcement (2020M-117)
… officials properly enforced and monitored delinquent water, sewer and tipping fee balances. Key Findings The City Treasurer (Treasurer) did …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Village of Galway – Claims Processing (2014M-79)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Village of Frankfort – User Charges (2014M-117)
… officials ensured that water, sewer and electric user charges were properly billed, collected, recorded and … for the electric fund, all of which are financed by user charges. Key Findings Village officials have not adequately …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Village of Catskill – Financial Condition (2014M-134)
… of $4.2 million in its general fund, $1.1 million in its water fund and $888,000 in its sewer fund. The Village’s … effective oversight and transparency are reduced. The water and sewer funds have substantial unassigned and … tool for the Board to address the need to make essential repairs and replacements to water and sewer infrastructure …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition … 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Attica – Justice Court (2014M-30)
… 2012 through December 20, 2013. Background The Village of Attica, located in Wyoming and Genesee Counties, is governed … system Scofflaw pending cases regularly. … Village of Attica Justice Court 2014M30 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Town of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2009, to August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Village of Allegany – Vehicle Fuel (2012M-308)
… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Village of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s … surplus funds. The Board has also recently implemented cost saving ideas including improving the insulation of the highway department garage in January 2013 …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Town of Lincoln – Financial Management (2013M-245)
… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately 2,000. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly accounting for all … March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. … Internal controls over the Court’s operations were not operating effectively to allow for proper accounting and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247