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Village of Victory – Audit Follow Up (2010M-35-F)

… The Village’s operating expenditures in the general fund for the fiscal year ended May 31, 2009, were approximately …

https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-f

Village of Upper Brookville – Justice Court (2013M-160)

… surcharges to the JCF. Key Findings Although the Justices have submitted all monthly reports to the JCF in a timely … only once per month. The Board has not established any policies or procedures requiring the court clerk to …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160

Village of Sylvan Beach – Board Oversight (2013M-34)

… Purpose of Audit The purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is … the abstracts. The Board did not annually audit, or cause to be audited, the financial records of the Clerk-Treasurer. …

https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34

Village of Pulaski – Selected Village Operations (2013M-142)

… or supporting records of the Clerk-Treasurer. The Board does not monitor the remote access of software vendors or the …

https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142

Village of Penn Yan – Water Operations (2013M-104)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background …

https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104

Village of Mount Morris – Treasurer’s Office (2013M-65)

… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris … Key Findings The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65

Village of Mount Morris – Justice Court (2013M-152)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2005, to February 12, 2013. Background The Mount Morris Village … a result, we could not determine if the amount he remitted to the Village was sufficient to meet Court liabilities. As …

https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152

Town of Genesee Falls – Fiscal Stress (2013M-146)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2011, through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves …

https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146

Town of Gardiner – Selected Financial Activities (2013M-67)

… manually processed checks, 21 percent of the claims paid by the Town totaling $846,560 were not audited prior to … accounting records are maintained. Review the payment made to the Library and determine whether the amount was …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67

Town of Florida – Town Clerk Operations (2012M-215)

… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background The Town of Florida is located … and reports or physically secure collections, there may have been transactions that were not accounted for and …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215

Town of East Hampton – Budget Review (B7-13-17)

… 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 East Hampton, located in Suffolk County, issued debt …

https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17

Town of Eastchester – Parking Ticket Collections (2012M-246)

… of approximately 32,000 residents. The Town is governed by an elected five-member Town Board including the Town …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246

Town of New Windsor – Information Technology (2020M-137)

… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information … plan that provides specific guidelines for the protection of IT assets and data against loss or destruction. Ensure … indicated in Appendix A, officials disagreed with several of the findings and recommendations in our report. Appendix B …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137

Town of Mount Pleasant – Financial Condition (2013M-303)

… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is … $2.4 million over the past five years, due primarily to the Board relying on fund balance as a financing source …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303

Town of Mohawk – Records and Reports (2013M-113)

… of our audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113

Adequacy of 2021 Budgets - Genesee County (S9-21-7)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an …

https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7

Town of Caneadea – Fund Balance Management (2020M-145)

… fund balance the Town did not have, which resulted in deficit, or negative fund balances, in the general fund. Did not develop and adopt a … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145

City of Long Beach – Budget Review (B21-7-6)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … Long Beach, located in Nassau County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the …

https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6