Search
Town of LaGrange – Financial Management (2023M-139)
… a multiyear financial plan or manage general fund balance in accordance with Town policy. As of December 31, 2022, the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Village of Menands - Justice Court Operations (2019M-185)
… adequately oversee the Court’s financial activities and ensure collections are deposited and remitted timely and intact. Key Findings The Justices did not: Deposit 234 … adequately oversee the Courts financial activities and ensure collections are deposited and remitted timely and …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Howard - Fund Balance Management (2018M-192)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Hempstead (Town) is one of the local governments included in our review. The Town is located in Nassau County. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20Town of East Hampton - Budget Review (B19-7-10)
… 2020 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… electronic disbursements to vendors unless their use is approved by the Council, and the City enters into banking …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163Town of Butternuts – Disbursements (2021M-62)
… $500,000 on deposit. In addition, the Board allowed debit cards to be used, which resulted in a circumvention of the … and adequately supported, the Board, although required to do so pursuant to Town Law, did not audit and approve 53 of … except as authorized by law. Discontinue the use of debit cards. Discontinue allowing the service provider access to …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Tyre - Long-Term Planning (2019M-61)
… which appropriately address the Town’s operational and capital needs and funding sources. Key Findings The Board did not develop: Comprehensive multiyear financial or capital plans. A reserve plan which details justifications … which appropriately address the Towns operational and capital needs and funding sources …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… fulfill his fiscal responsibilities because he failed to provide oversight of the Bookkeeper, who performs all …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Town of Milo – Financial Condition (2020M-172)
… fund operations. The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear … annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/ or …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… complete report - pdf] Audit Objective Determine whether the Village Clerk-Treasurer (Treasurer) performed her duties in accordance with statutes. Key Finding The Board engaged the services of a contractor to assist the Treasurer with her … Determine whether the Village ClerkTreasurer Treasurer performed her duties in …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Hamburg Central School District - Information Technology (2019M-10)
… personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Town of Orange – Budget Review (B20-2-14)
… and expenditure projections in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town … and expenditure projections in the Towns adopted budget for the 2021 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of Brandon - Financial Condition (2019M-239)
… Discontinue overspending appropriations and appropriating unavailable fund balance to finance operations. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Town of Franklinville – Procurement (2024M-56)
… report – pdf] Audit Objective Determine whether Town of Franklinville (Town) officials complied with the requirements of the Town’s procurement policy. Key Findings Town … Determine whether Town of Franklinville Town officials complied with the requirements of the Towns procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Village of Palmyra - Justice Court Operations (2019M-202)
Determine whether the Justice provided adequate oversight of the Justice Court Court
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of Pelham - Information Technology (2019M-77)
… IT consultant. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Johnstown - Fuel Inventory (2019M-178)
… Town officials have adequate controls over the Town’s fuel inventory. Key Findings Town officials did not: Adopt … implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 … Town officials have adequate controls over the Towns fuel inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Town of Cortlandville - Improving Private Property (2018M-219)
… complete report - pdf] Audit Objective Determine whether the use of Town resources to improve private property was appropriate … no lease agreement in place. Key Recommendation Consider the legal implications of this arrangement and consult with … Determine whether the use of Town resources to improve private property was …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219