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Village of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the … 1, 2011 through March 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Village of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … 1, 2012 through November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Village of Bainbridge – Financial Operations (2014M-227)
… Purpose of Audit The purpose of our audit was to review the Village’s accounting records … June 1, 2012 through May 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Freedom – Financial Management (2021M-191)
… report - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and … during the past three years to approximately $735,000 as of December 31, 2020, or 69 percent of the 2021 fund …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191City of Fulton – Capital Projects (2021M-184)
… report - pdf ] Audit Objective Determine whether City of Fulton (City) officials appropriately maintained capital … determine the complete financial history and position of individual projects or determine the correct capital … monitor their financial results, or approve the close-out of projects. City officials did not properly close out 279 of …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Ira – Financial Management (2014M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Sidney – Budget Review (B4-14-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19City of Amsterdam – Budget Review (B20-5-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8Town of Sheridan – Cellular Phones (2013M-334)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cellular … 1, 2012 through October 11, 2013. Background The Town of Sheridan is located in Chautauqua County. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Compliance With Freedom of Information Law Requirements
… place to fulfill CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in … shuttle systems, and paratransit services. Article 6 of the New York State Public Officers Law provides for public … authority, and local government entity, with the exception of the judiciary and the State Legislature. Under FOIL, each …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsTown of Knox – Town Clerk (2020M-72)
… reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare accountability analyses. As of December 31, 2019 the Clerk's bank account held an unremitted cash balance of $3,161. The Board did not: Annually audit or obtain an …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of Reading – Financial Management (2013M-217)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010 through August 31, 2013. Background The Town of Reading is located in Schuyler County and is governed by a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Porter – Capital Projects (2013M-352)
… Purpose of Audit The purpose of our audit was to review the Town’s capital projects for … 1, 2012 through October 9, 2013. Background The Town of Porter is located in Niagara County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Huron – Financial Management (2014M-367)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, … 1, 2011 through September 18, 2014. Background The Town of Huron is located in Wayne County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … January 1 through December 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Hume – Financial Management (2014M-333)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2009 through February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Corning – Financial Condition (2020M-13)
… 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. Did not … fund having unassigned fund balance totaling $768,926 as of December 31, 2019, or 79 percent of actual expenditures. Did not develop multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Town of Russia – Financial Management (2014M-212)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2013 through December 31, 2013. Background The Town of Russia is located in Herkimer County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Rush – Board Oversight (2014M-193)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193