Search
City of Norwich - Capital Planning (2019M-88)
… Key Recommendations Develop a multiyear capital plan to ensure that financial resources are available to replace capital assets in a timely manner. Create …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Village of Palmyra - Financial Management (2019M-94)
… Adopt realistic budgets and reduce excessive fun and a fund balance policy. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Village of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49City of Amsterdam – Recreation Department (2023M-29)
… that not all collections were remitted to the Treasurer’s office . For example: The total projected fees for the six-week summer camp program were $12,014; only $5,213 was collected, … in a projected revenue shortage of $6,801 for the summer camp. $4,303 was deposited from sales during the eight-hour …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Town of Lake Luzerne – Procurement (2022M-95)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Town of Lake Luzerne – Payroll (2022M-98)
… – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured … audit lake luzerne town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Village of Canaseraga – Claims Audit (2023M-48)
… [read complete report here - pdf] Audit Objective Determine whether Village of … 64 claims totaling approximately $114,000 were paid prior to scheduled monthly Board meetings and were not audited prior to payment. 27 claims totaling approximately $24,000 did not …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Homer – Non-Payroll Disbursements (2023M-63)
… Conduct or ensure an annual audit of the Supervisor’s records and reports was performed, as required. Key … are appropriate. Annually audit the Supervisor’s records, as required. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63County of Rockland – Budget Review (B6-16-19)
… the next succeeding fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding deficit. The 2017 proposed budget does not include potential increased salary costs that may …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City of Yonkers – Budget Review (B6-15-16)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' … will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. If police overtime savings are …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16City of Yonkers – Budget Review (B6-15-15)
… estimates for metered water sales, sewer rents, mortgage tax and income tax may not be achievable. The appropriations for tax certiorari settlements and contingencies may not be …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15City of Troy – Budget Review (B5-15-22)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22County of Cortland – Departmental Operations (2013M-157)
… Audit The purpose of our audit was to examine the County’s departmental financial operations for the period January 1, … operating at the lowest possible cost to taxpayers. The Sheriff’s office is understaffed and incurring an average of … Consider hiring additional positions in the Sheriff’s office. Consider imposing fees for probation …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157City of Olean – Budget Review (B1-15-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2City of Newburgh – Budget Review (B6-15-24)
… with minimal flexibility to address revenue shortfalls or unforeseen expenditures. The 2016 proposed budget does not include an allowance for uncollectible taxes. The … taxes or increasing the contingency appropriation to cover the amount of uncollectible taxes. Consider the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24City of Mount Vernon – Payroll (2014M-347)
… of which approximately $80 million was attributed to payroll and related benefits. Key Findings The Council has not adopted policies related to payroll. The payroll administrator and payroll clerk, with no independent … City of Mount Vernon Payroll 2014M347 …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347City of Lockport -- Budget Review (B1-15-20)
… is reasonable. Approve the 10 percent increase in water rents before acting on this budget and address the overestimation of water rents when adopting the final budget. …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20City of Geneva – Financial Management (2015M-105)
City of Geneva Financial Management 2015M105
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105City of Yonkers – Budget Review (B6-16-10)
… for review while the deficit obligations are outstanding. Key Findings The District’s budget request did not include an … raises in the metered water rates, sewer rents and real estate transfer taxes. The appropriations for tax certiorari …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10City of Yonkers – Budget Review (B6-16-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … City of Yonkers Budget Review B61611 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11