Search
Town of Kendall – Justice Court (2013M-130)
Town of Kendall Justice Court 2013M130
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Spencerport – Financial Management (2013M-134)
… 1, 2011, through April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County … Village of Spencerport Financial Management 2013M134 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is … of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Board properly monitored the Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background … the Mayor and two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key … the Clerk-Treasurer to provide monthly financial reports for monitoring the Village’s financial condition; and did not …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Humphrey – Financial Management (2013M-116)
… total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general … overall, they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. The … has been adopting budgets that consistently underestimate sales tax revenues. In addition, on an annual basis, the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Hartwick – Financial Condition (2013M-118)
… fund, $155,794 for the water fund, $146,016 for the fire protection fund, $58,002 for the library fund, and $6,000 for … fund balance to finance operations in the highway and fire protection funds. Although Town officials accounted for these … are accurate and up to date, and should request and review monthly budget status reports. Consider long-term …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118City of Newburgh – Budget Review (B21-6-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Village of Monticello – Budget Review (B4-14-15)
… in the Village of Monticello’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village’s proposed 2014-15 budget totals $6.9 million for the general fund, almost $1.9 million for the sanitation fund, over $1.7 million for the water fund …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15City of Lockport – Budget Review (B21-1-9)
… independent evaluation of the City’s proposed budget for 2022. Background Chapter 332 of the Laws of 2014, as amended … City appropriated $583,113 as a financing source in the 2022 general fund budget. For 2021, City officials project … million as of December 31, 2021, which is 27.8 percent of 2022 general fund appropriations included in the proposed …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9City of Troy – Budget Review (B21-5-10)
… City’s capital plan in the proposed budget includes the purchase of equipment and/or vehicles for the general fund … (86 percent) of the City's 2022 capital plan for the purchase of equipment and vehicles for the general fund … City’s capital plan in the proposed budget includes the purchase of equipment and/or vehicles for the water fund …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Village of Monticello – Board Oversight (2013M-226)
… all money that is due the Village – in fact, real property tax or utility payments and/or penalties totaling more than …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Town of Newfield – Selected Financial Activities (2013M-2)
… more than the Environmental Protection Agency (EPA) industry standard, costing the Town approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Village of Hempstead – Budget Review (B7-14-4)
… expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Village of Goshen – Financial Condition (2014M-75)
… by a Village Board which is responsible, along with the Mayor and department heads, for the effectiveness and proper …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Village of Galway – Claims Processing (2014M-79)
… the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. … comprises a Mayor and two Trustees. Reported expenditures for the fiscal year ending May 31, 2013 totaled $61,068. Key … established and follow a good system of internal controls for the approval of claims. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Village of Frankfort – User Charges (2014M-117)
… segregated the duties of billing, collecting and recording or provided oversight over the two account clerks, … sewer and electric duties of billing, collecting and recording to the extent practical and provide oversight and …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Village of Brushton – Fiscal Oversight (2014M-235)
… 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin County and has a population … audit and approval. The Board did not annually audit or cause an audit of the Clerk-Treasurer’s records and reports. … after the Board’s audit and approval. Annually audit or cause an audit of the Clerk-Treasurer’s records and reports. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Village of Bellport – Claims Processing (2014M-126)
… of our audit was to examine the claims auditing process for the period June 1, 2012 through November 30, 2013. … five-member Board of Trustees. General fund expenditures for the 2012-13 fiscal year totaled approximately $3.1 … that claims are audited by the Board. Claims were paid for services without a written contract or agreement between …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Village of Bainbridge – Financial Operations (2014M-227)
… internal controls over the water and sewer receipt process for the period June 1, 2012 through May 31, 2014. Background … Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 … The Board did not ensure that the Clerk-Treasurer properly accounted for penalties, that billings were at Board-approved …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Morris – Board Oversight (2013M-75)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of financial operations for the period January 1, 2012, … Town of Morris Board Oversight 2013M75 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75