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City of Olean – Budget Review (B17-1-3)
… expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether 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/city/2017/03/17/city-olean-budget-review-b17-1-3Village of Monticello – Board Oversight (2013M-226)
… in management and oversight of Village operations and model an appropriate leadership model. Audit and approve all claims prior to payment, and …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Village of Catskill – Financial Condition (2014M-134)
… reserves or use of the funds. Such plans would be a useful tool for the Board to address the need to make essential … develop a comprehensive, multiyear financial and capital plan and it did not have any other mechanism to adequately … Develop a comprehensive multiyear financial and capital plan to address long-term operational and capital needs. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Bridgewater – Financial Operations (2013M-309)
… 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 … of real property and sales taxes among tax bases. In addition, separate general ledger cash accounts were not maintained for funds in which cash was commingled and the Board was not provided …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309City of Newburgh – Budget Review (B6-13-21)
… budget includes $2 million of anticipated revenues from the sale of tax acquired property. We have not been … to verify the assessed values of the properties or the required approval from the Environmental Protection Agency regarding the …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Town of Sidney – Budget Review (B4-14-19)
… the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings … Fund related to the hospital which closed in 2005. While the Hospital Fund is primarily responsible for the $1.9 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Town of Fishkill – Fiscal Stress (2013M-188)
… through March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is governed by the Town Board which comprises the Town … million for the 2012 fiscal year. Key Findings The Town is currently in fiscal stress, due to the Board’s failure to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Village of Keeseville – Financial Condition (2013M-192)
… 31, 2013. Background The Village of Keeseville is located in Essex County. The Village is governed by a Board of … operations, which contributed to the Village being in fiscal stress at the end of the 2011-12 fiscal year. … during the 2011-12 fiscal year. The sewer fund remained in fiscal stress at the end of the 2012-13 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192City of Newburgh – Budget Review (B20-6-12)
… 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/2020/11/13/city-newburgh-budget-review-b20-6-12Town of Thurston – Financial Management (2013M-280)
… records and documents of the Town Supervisor, Town Clerk, Tax Collector and Town Justice in a timely manner. The Board had … of the 2011 or 2012 fiscal records of the Town Clerk, Tax Collector and Town Justice as of the end of audit field …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280City of Troy – Budget Review (B19-5-8)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8City of Troy – Budget Review (B5-15-22)
… ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that have been authorized … tax levy limit and City officials have not adopted a local law to override the limit. Key Recommendations The City … to no more than the tax levy limit as permitted by law, unless adopting a local law to override the cap. …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22City of Newburgh -- Budget Review (B18-6-12)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … the amounts budgeted for police and firefighting overtime is likely underestimated by $830,000. City officials have not …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Troy – Budget Review (B5-14-23)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… enters receipts into the accounting system, reconciles customer accounts, prepares bank deposits and reconciles bank statements without any additional verification or …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2010 through August 31, 2013. … and four council members. The Town’s budgeted expenditures for 2013 were approximately $3.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Village of Belmont – Water and Sewer Operations (2014M-101)
… Village’s water and sewer operations for the period June 1, 2012 through February 20, 2014. Background The Village of … only two accounts for $238 were being relevied on the tax roll. The Clerk-Treasurer does not maintain control of … that unpaid water and sewer bills are relevied on the tax roll to enforce payment. Ensure that the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Town of Owego Fire District – Board Oversight (2013M-26)
The purpose of our audit was to assess the Boards oversight of cash disbursements assets and fuel inventories for the period January 1 2011 to December 13
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26State Agencies Bulletin No. 943
… Supervising Environmental Conservation Officer Park Patrol Officer Trainee Park Patrol Officer Trainee (SPL) Park Patrol Officer Park Patrol Officer (SPL) Sergeant Park Patrol …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 1103
… Officer Chief Environmental Conservation Officer Park Patrol Officer Trainee Park Patrol Officer Trainee (SPL) Park Patrol Officer Park Patrol Officer (SPL) Sergeant Park Patrol …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1103-2011-uniform-allowance-and-uniform-clothing-allowance-security