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Town of Thurston – Financial Management (2013M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, … 1, 2011 through December 31, 2013. Background The Town of Thurston is located in Steuben County and has … The purpose of our audit was to review the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Jasper – Financial Management (2015M-150)
… to review the Town’s financial operations for the period January 1, 2012 through April 20, 2015. Background The Town … to review the Towns financial operations for the period January 1 2012 through April 20 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Town of Ira – Financial Management (2014M-280)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through November 13, 2014. … Village of Cato in its boundaries. Budgeted appropriations for 2014 totaled approximately $1.1 million. Key Findings The … budgets with realistic estimates of anticipated revenues for the Town’s operating funds and use the unexpended fund …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Kiantone – Town Clerk (2014M-273)
… Purpose of Audit The purpose of our audit was to review the processes and procedures over … 1, 2013 through August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a … The purpose of our audit was to review the processes and procedures over …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Greenville – Tax Collector (2020M-81)
… or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited … New York State Town Law (Town Law). The Tax Collector’s records included an unidentified bank balance of $4,637 as of … Remit amounts collected to the Town Supervisor and County Treasurer in accordance with Town Law. Identify the …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81City of Lockport – Fiscal Stress (2013M-330)
… is located in Niagara County, is approximately 8.4 square miles and serves approximately 21,165 residents. The elected …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Huron – Financial Management (2014M-367)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, … 1, 2011 through September 18, 2014. Background The Town of Huron is located in Wayne County and has a population of … The purpose of our audit was to review the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Deerpark – Budget Review (B6-15-23)
… general and highway funds as of December 31, 2008. Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating deficits to submit their preliminary budgets … proposed budget are reasonable. The amount of appropriated fund balance in the general and highway fund budgets …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23City of Middletown - Information Technology (2018M-235)
… use and online banking. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Village of Arkport - Information Technology (2019M-203)
… Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … update all IT policies and procedures to reflect changes in technology and the Village’s computing environment, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203City of Lockport - Budget Review (B19-1-7)
… an independent evaluation of the City’s proposed budget for 2020. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Town of Brandon - Financial Condition (2019M-239)
… declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were … does not have a policy to maintain a reasonable level of fund balance. The Board has not adopted a long-term … plan. Key Recommendations Include more realistic estimates of revenues and expenditures when developing and adopting the …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Village of Suffern - Budget Review (B20-6-2)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Cornwall – Financial Condition (2014M-123)
… budgets that did not provide sufficient revenues to fund expenditures and relied on fund balance to finance operations. The Board has not created … Address declining fund balances and adopt structurally balanced budgets with less dependence on using unrestricted …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Town of Coeymans – Financial Condition (2015M-184)
… Findings The Board did not adopt realistic, structurally balanced budgets in the town-wide general and part-town … revenues and expenditures and determining how much fund balance it could appropriate to finance the ensuing … Key Recommendations Develop and adopt structurally balanced budgets and develop a plan to eliminate the deficit …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Oversight of Nurse Hiring and Retention (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Nurse Hiring and Retention (Report 2017-N-2 ). About the … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followVillage of Palmyra - Financial Management (2019M-94)
… Annually audit the Clerk-Treasurer’s records and reports to ensure they are accurate. Village officials agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94City of Norwich - Capital Planning (2019M-88)
… complete report - pdf] Audit Objective Determine whether City officials are properly planning for capital needs. Key … and complete inventories of vehicles and equipment. The City has approximately $1.8 million in capital needs that … capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Town of Pelham - Information Technology (2019M-77)
… officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Lloyd - Financial Condition (2019M-108)
… The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 percent) was used to finance … year. Key Recommendations Include more realistic estimates of revenues and expenditures when adopting the annual budget. Discontinue the practice of adopting budgets with appropriation of fund balance that …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108