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Town of Elmira – Financial Condition (2015M-226)
… 1, 2012 through August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of approximately 6,940 and includes the Village of Elmira Heights within its … the financial condition of the town-wide general fund and the traffic district fund, both of which have fund …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Conesville – Long-Term Planning (2016M-314)
… 26, 2016. Background The Town of Conesville is located in Schoharie County and has a population of approximately 730. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Town of Cincinnatus – Financial Operations (2016M-238)
… Board. Budgeted appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The Board has not updated its procurement policy in almost 20 years and did not ensure that … did not ensure that all claims were properly audited and approved before payment. The Board did not ensure that an …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Village of Schaghticoke – Board Oversight (2023M-78)
… – pdf] Audit Objective Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Town of Busti – Taxpayer Equity (2015M-349)
… prior year accounting errors relating to the improper recording of financial activity between the town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349Town of Bradford – Financial Management (2015M-239)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … The Board did not perform an effective audit of claims to ensure that purchases were made for Town purposes. The … Superintendent have not provided adequate oversight to safeguard highway department assets. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Town of Attica – Town Clerk (2015M-210)
… all cash collected, accurately record all transactions or deposit cash receipts intact. The Board did not perform an … office. Key Recommendations Properly collect, record and deposit all money timely and intact and issue press-numbered … duplicate receipts for all transactions where no other form of receipt is available. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210County of Rockland – Budget Review (B18-6-11)
… to submit to the State Comptroller each year, starting with the fiscal year during which it was authorized to issue … are reasonable. The County’s proposed 2019 budget complies with the tax levy limit. Key Recommendations The budget …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Town of McDonough – Financial Operations (2017M-120)
… did not always ensure that purchases were at the best prices and disbursements were for proper Town purposes. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120City of Troy – Budget Review (B5-14-23)
… money for contingencies to provide adequate flexibility to pay for unanticipated costs. The City’s 2015 proposed budget continues to provide minimal funding for capital improvements and, having nearly depleted … for contingencies. City officials should identify reliable funding sources for capital expenditures and include these …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23City of Peekskill – Financial Condition (2014M-105)
… were effectively managing the City’s fund balance for the period January 1, 2011 through December 31, 2013. … City Common Council. Budgeted general fund expenditures for the 2013 fiscal year were approximately $35.3 million. …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105City of Ogdensburg - Payroll Processing – (2014M-207)
… all significant phases of the payroll process. No one reviews the completed payrolls. The payroll clerk gives the … a City official who is independent of the payroll process reviews completed payrolls for accuracy and signs (certifies) …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207City of Lockport – Cash Flow (2014M-195)
… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses … is governed by a Mayor and an elected Common Council. The City’s budgeted appropriations for the 2014 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195County of Rockland – Budget Review (B6-15-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61521 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Town of Niagara – Justice Court (2015M-218)
… Town Board. The Town’s Justice Court collected $557,951 in fines, fees and surcharges in 2014. Key Findings The Justices did not ensure that all fines and fees were properly collected. The Court did not … request the suspension of driver’s licenses by the State Department of Motor Vehicles of individuals who had …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… costs. The Board did not ensure that adopted water rates would be sufficient to cover the cost of District … project is completed in a timely manner. Review water rates to ensure that rates are assessed in a fair and equitable fashion and …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Town of Brunswick – Justice Court (2017M-285)
… Court transactions were accounted for accurately and in a timely manner, deposits were made intact and in a timely manner and disbursements were reviewed and … July 1, 2017. Background The Town of Brunswick is located in Rensselaer County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Village of Afton – Board Oversight (2018M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2016 through November 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. … Village of Afton Board Oversight 2018M28 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Town of Colden – Highway Operations (2017M-127)
… than necessary for a dump truck and purchasing $32,000 in road materials without obtaining competitive bids. The Board … Adopt a fleet management policy. Keep records of daily vehicle use and comprehensive maintenance records …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127City of Newburgh – Budget Review (B17-6-18)
… and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City … fund operating deficits to submit their proposed 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/2017/11/14/city-newburgh-budget-review-b17-6-18