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Town of Esperance – Fund Balance (2016M-405)

… appropriations for 2016 totaled approximately $567,000. Key Findings Town-outside-village fund balances increased by … Town officials have not developed a fund balance policy. Key Recommendations Develop a plan to reduce the amount of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405

Village of Harriman – Water Department Billing (2014M-311)

… audit was to review the Village’s water billing process for the period June 1, 2013 through August 7, 2014. … Board of Trustees. Water fund budgeted appropriations for the fiscal year ended May 31, 2014 were approximately … code. Develop clearly written policies and procedures for how the average consumption should be calculated and …

https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311

Village of Suffern – Budget Review (B6-16-8)

… fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt totaling $5 … Village of Suffern Budget Review B6168 …

https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8

Town of Jasper – Financial Management (2015M-150)

… appropriations for 2015 total approximately $867,000. Key Findings Town officials failed to budget accurately, and … not developed a comprehensive multiyear financial plan. Key Recommendations Develop and adopt structurally balanced, …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150

Town of Franklin – Financial Operations (2014M-32)

… Budgeted appropriations for 2013 totaled $1.6 million. Key Findings The bookkeeper performs most of the financial … Supervisor’s financial records as required by Town Law. Key Recommendations Ensure that financial duties are properly …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32

Town of Eagle – Wind Power Revenues (2014M-125)

… was to examine the Town’s use of and long-term plan for wind power revenues for the period January 1, 2013 through … Key Findings Town officials did not properly review wind power revenues to ensure that the amounts received were … was to examine the Towns use of and longterm plan for wind power revenues for the period January 1 2013 through …

https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125

Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)

… activities for the period January 1, 2013 through June 17, 2014. Background The Town of Blooming Grove is … activities for the period January 1 2013 through June …

https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360

Response to Human Trafficking

… Program Human trafficking is recognized in two main forms—sex and labor trafficking, defined as the use of force, fraud, or coercion to compel commercial sex or labor. Article 10-D of the New York State Social …

https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-trafficking

Implementation of the Dignity for All Students Act (Follow-Up)

… Objective To determine the extent of implementation of the three recommendations included in our initial audit … To determine the extent of implementation of the three recommendations included in …

https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-follow

Town of Sodus – Financial Management and Professional Services (2013M-99)

… purpose of our audit was to review the Town’s financial management and procurement of professional services for the period January 1, 2011, through … or quotes or other methods for the acquisition of professional services. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99

Town of York – Budgeting and Financial Oversight (2014M-181)

… for and oversee the financial duties performed by the Firm. The Board did not perform an annual audit of the … technology. Provide proper oversight of the outside firm to ensure its staff maintain complete, accurate and …

https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181