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Town of Esperance – Fund Balance (2016M-405)
… which includes the Village of Esperance within its boundaries, is located in Schoharie County and has a population of approximately 2,000. The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Town of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations … January 1, 2015 through June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a … Town of DeKalb Financial Management 2016M427 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Corinth – Claims Auditing (2017M-102)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … 1, 2016 through February 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population … Town of Corinth Claims Auditing 2017M102 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … village Suffern budget review …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Village of Pomona – Financial Condition (2015M-272)
… 1, 2014 through July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in … Village of Pomona Financial Condition 2015M272 …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Nissequogue – Information Technology (2015M-31)
… October 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,700. The Village is governed by an elected five-member Board of Trustees. … an information technology (IT) administrator who is independent of the Village’s financial recordkeeping. The …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Village of Fultonville – Claims Auditing (2015M-106)
… The Village of Fultonville is located in the Town of Glen, Montgomery County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Village of Suffern – Budget Review (B6-16-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Village of Savona – Board Oversight (2015M-328)
… through October 5, 2015. Background The Village of Savona is located in the Town of Bath in Steuben County and has a population of approximately 830. The Village is governed by an elected five-member Board of Trustees. … Replace the clerk-treasurer with someone who is independent of the Mayor and all Board members and ensure …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Village of Cohocton – Cash Receipts (2015M-63)
… our audit was to evaluate the Town’s financial operations for the period June 1, 2013 through March 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population of approximately 880. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Village of Clinton – Financial Management (2014M-316)
… 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. … recorded and reported, reconcile all cash balances in the accounting records to bank balances monthly and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Village of Parish – Board Oversight (2012M-240)
… evidence of receipt and price quotes. As a result, 20 claims totaling $32,326 were paid even though evidence of …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Village of Nichols – Financial Condition (2013M-50)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to February 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. … Village of Nichols Financial Condition 2013M50 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Middleburgh – Fiscal Operations (2013M-10)
… 1,500 residents. The Village is governed by a Mayor and four Trustees who form the Village Board. The … fiscal year was $1 million. Key Findings The Board and the Mayor did not meet their fiscal oversight responsibilities. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Maybrook – Water Operations (2013M-121)
… is located in Orange County in the Town of Montgomery and has a population of approximately 3,000. The Village is governed by a five-member elected Board of Trustees and comprises a Mayor and four Trustees. The water fund budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Forestport – Financial Management (2013M-184)
… operations. The Board did not have a policy to govern the level of fund balance that should be maintained and has not … taxpayers. Adopt a fund balance policy governing the level of unexpended surplus funds to be maintained in the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Ellicott – Fiscal Stress (2013M-269)
… of our audit was to review the Town’s financial condition for the period January 1, 2010, to July 20, 2013. Background … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $3.8 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Town of Dover – Financial Activities (2013M-139)
… internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. … an elected Town Supervisor. Total budgeted expenditures for the 2012 fiscal year were approximately $4.4 million. Key … year. Conduct a thorough and deliberate audit of claims for payment against the Town before they are paid, ensuring …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of Dayton – Financial Condition (2013M-90)
Town of Dayton Financial Condition 2013M90
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Village of Delhi – Financial Condition (2013M-110)
… surplus fund balances remained high while the Village’s real property tax levy continued to increase slightly by 7 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110