Search

Village of Potsdam – Financial Condition (2017M-61)

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2015 through November 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence … Village of Potsdam Financial Condition 2017M61 …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61

Village of Pittsford – Board Oversight (2017M-51)

… realistically reflect the Village’s operating needs based on historical or other known trends. Monitor the level of …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51

Village of Pelham – Information Technology (2016M-410)

… Purpose of Audit The purpose of our audit was to determine whether Village officials adequately safeguarded … approximately $13.9 million. Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to adequately monitor IT usage and enforce compliance with …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410

City of Yonkers – Budget Review (B24-6-6)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … officials’ continued practice of using debt to pay for recurring costs is imprudent. Our review determined …

https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6

City of Amsterdam – Budget Review (B24-5-5)

… independent evaluation of the City’s proposed budget for 2024-25. Background Chapter 531 of the Laws of 2019 … The significant revenue and expenditure projections in the 2024-25 proposed budget are reasonable. However, we … April 22, 2024, or 21 days after the Charter-established deadline. The proposed budgets for the general and recreation …

https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5

Village of Suffern – Budget Review (B24-6-3)

… general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section … The Village’s tentative budget includes a tax levy of $12,533,658, which is within the limit established by law. Key Recommendation Be mindful of the legal requirement to maintain the tax levy increase to …

https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3

Length of Service Award Programs (2014-MS-1)

… , Mechanicstown Fire District [pdf] , Mechanicville Fire Department [pdf] , Penn Yan Fire Department [pdf] , Walden Fire District [pdf] , and West Seneca Fire District No. 5 [pdf] . Purpose of Audit The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1

Town of Queensbury – Justice Court (S9-14-2)

… the Court operated with two Justices, Robert McNally and Michael Muller, and four Court clerks. According to the …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2

Town of Norwich – Justice Court (S9-14-3)

… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … James Fox, and two part-time Court clerks. According to the Court’s System, the Court collected 1,924 payments … and remitted moneys received. However, The Court is not reporting unresolved traffic tickets to the State’s …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3

Town of LeRay – Justice Court (S9-14-5)

… (Board), comprising a Supervisor and four Board members, is the governing body responsible for overseeing the Town’s … revenues to the JCF. Transfer all bail money that is over six years old to the Town. Periodically review and …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5

City of Olean – Budget Review (B17-1-3)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2016. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1713 …

https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3

City of Elmira – Financial Condition (2017M-90)

… of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. … The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is governed by … that totaled $1.8 million at the end of 2013 declined to a deficiency of more than $1.6 million at the end of 2015. …

https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90

Town of Wales – Financial Management (2017M-32)

… governed by an elected five-member Town Board. General and highway fund budgeted appropriations for 2017 total … fund balances totaling $1.2 million in the general and highway funds. The Board did not adopt a reserve fund policy … operations. Reduce the amount of unrestricted general and highway fund balances and use the excess funds in a manner …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32

Town of Ulster – Town Assessor (2016M-361)

… of Audit The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 … The Tax Assessor did not properly grant and monitor property tax exemptions. The Tax Assessor did not file Transfer of Exempt Real Property forms with the county for four of eight properties …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361

Town of Smithtown – Departmental Operations (2017M-66)

… with any of the eight municipalities permitted to use Town fuel. Neither the Highway Department nor Parks Department maintained records for 10,636 gallons of diesel fuel or 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not keep …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

Town of Schaghticoke – Water Operations (2016M-390)

… the Board’s oversight of the Town’s water districts for the period January 1, 2015 through June 30, 2016. … operates seven water districts. Budgeted appropriations for 2016 totaled approximately $4.3 million. Key Findings … billing adjustment procedures that require Board approval for all adjustments, including written documentation of the …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!