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Village of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating … of the extent of unaccounted-for water. Village officials have not estimated what part of the unaccounted-for water was due to other municipal use (e.g., flushing water lines). The …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Village of Suffern – Budget Review (B23-6-2)
… for the 2023-24 fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue … the tax levy limit prior to adopting the budget. … village Suffern budget review …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Village of Pomona – Financial Condition (2015M-272)
… as of the end of fiscal year 2014-15. Village officials have not developed a multiyear plan to address the Village’s … rather than throughout the year when needed. The Board does not receive audited financial statements in a timely …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Town of Preble – Non-Payroll Disbursements (2023M-17)
… report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Village of Victor – Financial Management (2015M-166)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s … fund balance policy establishing the level of fund balance to maintain, resulting in excessive unrestricted general fund …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Tuckahoe – Financial Condition (2015M-88)
… population of approximately 6,600. The Village is governed by an elected five-member Board of Trustees. Budgeted … Key Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Department of Transportation Bulletin No. DOT-42
… of Transportation instructions for processing the 2023 Call-Out Response Payment. Affected Employees Employees … implemented the 2021-2026 Agreements between the State of New York and the Civil Service Employees Association (CSEA), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-42-2023-call-out-response-payment-fiscal-year-2022-2023Village of Voorheesville – Claims Processing (2014M-135)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims … internal controls over claims processing were adequate to ensure that claims were for appropriate purposes, …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Suffern – Financial Condition (2013M-273)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Village of Speculator – Financial Condition (2013M-381)
… 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The … operating deficits have caused deficit fund balances in the water and sewer funds. Significant outstanding …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Village of Waverly – Financial Condition (2014M-137)
Village of Waverly Financial Condition 2014M137
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Village of Washingtonville – Financial Condition (2013M-346)
… our audit was to assess the Village’s financial condition for the period March 1, 2011 through February 29, 2012. … located in Orange County. The Village Board is responsible for managing Village operations. The Village’s budgeted … million for the general fund, $700,000 for the water fund and $1.1 million for the sewer fund. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Village of Suffern – Budget Review (B22-6-2)
… for the 2022-23 fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Oversight of Mental Health Education in Schools
… anxiety, which has led to a decline in mental health. The American Psychological Association reports that nearly 81% of … of the nation’s leading experts in pediatric health (American Academy of Pediatrics, Children’s Hospital Association, and American Academy of Child and Adolescent Psychiatry) issued …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsTown of Freedom – Financial Management (2021M-191)
… report - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and … during the past three years to approximately $735,000 as of December 31, 2020, or 69 percent of the 2021 fund …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191City of Fulton – Capital Projects (2021M-184)
… for completed projects. Key Findings Officials were unable to readily determine the complete financial history and … because: The Chamberlain did not maintain complete, up-to-date capital projects records for each project. The … The records included completed projects that date back to 1987. 218 of these projects had residual cash balances …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Village of Perry – Water Accountability (2014M-31)
… 3, 2014. Background The Village of Perry is located in Wyoming County and has a population of approximately … the causes of significant discrepancies of unbilled water in a timely manner. Ensure that all water services are …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Town of Yorkshire – Financial Management (2021M-109)
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 replacement
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Village of Islandia – Information Technology (2021M-100)
… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information … computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness … provide the opportunity for employees to receive this type of training. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Town of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for … January 1, 2011, to June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2