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Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the condition of the … recommendations to help the Board and CFO improve the transparency of their fiscal activities. Village officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. The … year AFRs were prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Almond Village Board of Trustees Board Conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Oversight of Selected Fiscal Aspects of Homeless Shelter Services
… has adequate controls over the contracted homeless shelter contract procurement and rate-setting processes, and whether … acquisitions. DHS is responsible for establishing the contract rates awarded to shelter providers. DHS uses a … an annual Budget Construct spreadsheet that tracks contract rates and rate guides listing recommended rates …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Town of Dix – Supervisor’s Control of Cash (2022M-57)
… bookkeepers, who performed all financial duties, including online banking. The Town Board (Board) did not adopt written … and procedures for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received … and procedures for cash receipts and disbursements and online banking. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial operations for the period … approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of oversight of the Village’s financial activities, the Treasurer was able to misappropriate as much as $83,000 of Village funds prior …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… [ 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/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - City of Rome (S9-21-3)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
… [ 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 purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… 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 … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Adequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… across New York State. Some local governments have seen little to no impact on their financial operations, while …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11Adequacy of 2021 Budgets - Town of Elma (S9-21-8)
… [ 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 purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent … The purpose of our budget review was to provide an independent …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Village of Belle Terre – Audit of Claims (2013M-87)
… 2012 were $995,825, funded primarily with real property taxes. Key Finding Generally, the Board conducts a thorough …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’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/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… towns and villages across the State. The Village of Camillus (Village) is one of the local governments included … in our review. The Village is located in the Town of Camillus in Onondaga County. Key Finding Our review found …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4