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Village of Endicott – Budget Review (B4-16-7)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Village of Ellenville – Information Technology (2014M-278)
… audit was to determine if the Village’s computerized data and assets were properly safeguarded for the period June 1, 2013 through May 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Town of Caroline – Renewable Energy (2013M-325)
… Purpose of Audit The purpose of our audit was to examine the Town’s energy … members. The Town’s 2013 budgeted appropriations for all funds are approximately $1.7 million. Key Finding By …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Town of Barton – Financial Planning (2015M-52)
… Purpose of Audit The purpose of our audit was to assess the Board’s financial planning … 1, 2013 through October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Bennington – Town Clerk (2013M-319)
… 17, 2013. Background The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the … Key Findings There was a cash deficiency of $1,785 in Clerk fees as of September 3, 2013. The Clerk did not … was available. The Clerk did not record all receipts in the cash receipts journal and did not deposit amounts …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Town of Coeymans – Financial Condition (2015M-184)
… The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The Town is governed … structurally balanced budgets in the town-wide general and part-town highway funds, resulting in deficits in both. … Board to make informed decisions when estimating revenues and expenditures and determining how much fund balance it …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Village of Richmondville – Disbursements (2012M-178)
… made to the Clerk-Treasurer without Board approval and all employees had the wrong amounts withheld for health … that someone outside of the payroll process verifies that all employees are paid at documented Board-approved pay rates … the Clerk-Treasurer and her two Deputies cannot perform all functions within the financial software for non-payroll …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… in the Town of Huntington, in Suffolk County and had a population of 1,425 residents. The Mayor and Board of … However, these are Village official positions and must be paid on the Village’s payroll. The Board did not adopt a … set the credit card limits and required that receipts be submitted for any purchases; it did not specify who was …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Opinion 91-57
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with … would be more efficient if library moneys were deposited in and disbursed from the same bank account as village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 93-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (lighting of private right-of-way) … 152, affd 43 NY2d 888, 403 NYS2d 497; Jakobson v Chestnut Hill , 106 Misc 2d 918, 436 NYS2d 806; Catskill v DeCicco , 2 …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… 2012. Background The Village of Brightwaters is located in the Town of Islip in Suffolk County and has approximately 3,300 residents. The … that have contributed to ongoing fund balance deficits in the general fund. During this period, the Village received …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationTown of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … an elected five-member Town Board, is located in Jefferson County and has approximately 2,900 residents. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… [read complete report – pdf] Audit Objective Did the Essex County Industrial Development Agency (ECIDA) Board of Directors (Board) properly approve and monitor projects … development agencies (IDAs) are established by special act of the State Legislature to advance the job opportunities, …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mOpinion 88-9
… to such delegation, the town board must call and conduct a public hearing on the increase or improvement of facilities … of the commissioners. If the town board determines, after public hearing, to authorize the purpose, it may delegate to … have been completed, the town board then must call a public hearing and cause a notice of hearing to be published …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Archived: Legislative Session 2021–2022
… Services to notify, within 24 hours following the discovery of a data breach or receiving notice of a data …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022Town of Owego - Water Fund Operations (2021M-205)
… rates. Review and approve all adjustments prior to implementation by the utility department in accordance … and have initiated or indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Industrial Development Agencies in New York State
Performance of Industrial Development Agencies in New York State
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… an automated financial management information system or online banking to track daily cash balances. Perform a … and other balances that could be invested longer term in investments allowable by law. Accelerate Collection and … Earnings Following prudent yet effective investment strategies can improve cash inflow and even reduce costs. …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsTown of Hancock – Transfer Station Operations (2016M-255)
… of Audit The purpose of our audit was to determine if transfer station operations were self-sufficient for the … governed by an elected five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins … collected revenues of $11,600 and expended $57,100 for transfer station operations. Key Findings The Town of Hancock …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Town of Butternuts – Accounting and Reporting (2016M-323)
… was to examine the Town’s financial operations for the period January 1, 2015 through June 24, 2016. Background The … in taxpayer inequity. Town officials maintained inaccurate accounting records resulting in misstatements in several …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323