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City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are … reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a general fund balance deficit … the period from 2011 through 2015, causing the increase in the general fund balance deficit. Key Findings The City’s …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Village of Maybrook – Water Operations (2013M-121)
… internal controls over the Village’s water operations for the period June 1, 2010, through September 25, 2012. … and four Trustees. The water fund budgeted appropriations for the fiscal year ended May 31, 2012 were approximately … approval. Interfund advances were not accurately accounted for, reconciled, or repaid as required. As of May 2012, the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an … comprises a Mayor, who is the chief executive officer, and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $287,914 for the general fund and $140,900 for the water fund. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. Background … by a seven member Board of Trustees. The School’s revenues for the 2011-12 fiscal year were approximately $3.2 million. … appointed FREE to serve as the designated representative for the Treasurer of the School. FREE performs virtually all …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of Lindley is located … Even though the Board received monthly budget-to-actual reports from the Supervisor, they consistently …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive … occurred because the Board underestimated budget revenues in previous years and did not adopt a policy to govern the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Upper Brookville – Justice Court (2013M-160)
… review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, 2012. … the court clerk to record, sign and submit timesheets for time worked to her supervisor for approval. The Justices did not establish adequate …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
Village of Scotia Internal Controls Over Selected Financial Operations 2012M148
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of East Hampton - Budget Review (B21-7-11)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Towns tentative budget for the 2022 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… audit was to review selected Village financial operations for the period June 1, 2012 through November 30, 2013. … Trustees and an elected Mayor. Operating expenditures for the 2012-13 fiscal year were $3.7 million. Key Findings … many credit card accounts may be established, limit the number of credit cards to be issued, address to whom the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Town of Newfield – Selected Financial Activities (2013M-2)
… June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be … was not reconciled, and had large unsupported adjustments in an attempt to force the accounting records to agree to the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2City of Yonkers – Budget Review (B21-6-8)
… such as fund balance, in the 2022-23 budget. Develop a plan to address potential parking violations bureau and parks revenue shortfalls. Pay tax certiorari claims from annual appropriations instead of using debt. Implement …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … general and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For … which should eliminate the operating deficits in the general and highway funds. The Board does not perform …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… transfers totaling $494,817 out of the Library’s general checking account during our audit period, which is not permitted by … electronic transfers of funds out of the Library’s general checking account. Ensure that public works contracts are …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Town of Pittsfield – Disbursements (2013M-82)
… The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 residents. The … Board, which includes the Town Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are $173,604 and $383,966, respectively. Key Findings We performed certain …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… 2012 through February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County … Village of Red Creek Board Oversight of the ClerkTreasurer and Water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… employment and capital expenditure goals, as stated in project applications, against actual results. The Agency’s … exemptions and all applicable criteria necessary to make project evaluation decisions. Ensure that cost-benefit … Syracuse Industrial Development Agency Project Approval and Monitoring and Administration of the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… journals after they are prepared. The Town’s blank check stock is not secured and there is no comparison between the … institute compensating controls. Ensure that blank check stock is adequately secured. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… authority created under the New York State Public Housing Law Section 415. The Authority Board consists of seven … the City of Niagara Falls in accordance with the rules and regulations prescribed by the U.S. Department of Housing and … stipends and sold more unused vacation leave than her employment contract allowed. She also has improperly accrued …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297