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Town of Hume – Financial Management (2014M-333)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … million. Key Findings The Board relied on fund balance to finance part of the Town’s operations, reducing unexpected … general fund from more than $304,500 as of January 1, 2009 to less than $40,500 as of December 31, 2013. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Corning – Financial Condition (2020M-13)
… complete report - pdf ] Audit Objective Determine whether the Board effectively managed the Town’s financial condition. … (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Town of Russia – Financial Management (2014M-212)
… affairs. Expenditures for the general and highway funds in 2013 totaled approximately $1.07 million. Key … not adopted policies and procedures to govern the level of funds to be maintained, and the Town has accumulated excessive funds as a result. The Board has typically underestimated …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Horseheads – Financial Management (2015M-211)
… a population of approximately 19,500. The Town is governed by an elected five-member Town Board and had budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Rush – Board Oversight (2014M-193)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Rosendale – Justice Court (2014M-232)
… all phases of the Court’s cash collection process with little oversight, she was able to conceal the theft of …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Thurston – Financial Management (2013M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, budgeting … adopt a policy, or ensure that procedures were in place, to govern the level of fund balance to be maintained. As a result, the general and highway funds’ …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Jasper – Financial Management (2015M-150)
… experiencing fiscal stress as a result. Interfund advances from the general fund to the sewer fund have not been repaid …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Town of Livonia – Justice Court (2015M-76)
… elected five-member Town Board, maintains a Justice Court with two elected Justices. For 2014, the Town reported net … nor the Court clerk adequately monitored defendant cases with unpaid fines and surcharges. The Board did not conduct … Develop a system to identify and adequately monitor cases with unpaid fines and fees so that appropriate action can be …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Westfield, Town of – Financial Management (2013M-389)
… of Westfield, located in Chautauqua County, is governed by a five-member elected Town Board and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Oversight of School Safety Planning Requirements (Follow-Up)
… Objective To determine the extent of implementation of the five … ). About the Program In New York, schools are required to develop and regularly review safety plans as part of the …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followTown of Kiantone – Town Clerk (2014M-273)
… the interest and penalties collected and due him from the 2013 and 2014 collection periods. Deposit all money …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273City of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial … condition. This inaccurate reporting likely contributed to the continuing cash flow problems the City experienced in …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330City of Newburgh – Budget Review (B6-13-21)
… budget includes $2 million of anticipated revenues from the sale of tax acquired property. We have not been … assessed values of the properties or the required approval from the Environmental Protection Agency regarding the …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Middletown - Information Technology (2018M-235)
… did not develop adequate IT policies or procedures. 70 user accounts have not been used in the last six months, …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Village of Arkport - Information Technology (2019M-203)
… written agreement with the IT vendor for services provided to the Village. Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were communicated confidentially to Village officials. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Village of Windsor - Water Operations (2019M-210)
… the amount of non-revenue water. Village officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Town of Bennington - Financial Management (2019M-249)
… report - pdf] Audit Objective Determine whether the Board and Town officials properly managed finances by ensuring … multiyear financial and capital plans and planning for and using fund balance. Key Findings Overall the Board … its financial management. It did not appropriately budget for certain expenditures and did not properly monitor …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Town of Deposit - Budget Review (B4-14-22)
… for the Town’s five funds totals $1,378,325 and is funded by estimated revenues of $134,785 and real property tax …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Town of Wappinger - Information Technology (2019M-220)
… use policy. Twenty of 66 user accounts were not necessary for Town operations. Town officials did not develop a breach … Key Recommendations Monitor web and computer usage for compliance with policy. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220