Search
Town of Berne – Board Oversight (2021M-77)
… report - pdf ] Audit Objective Determine whether the Town of Berne (Town) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and exceeded its authority under New …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Hempstead – Compensatory Time (2021M-64)
… Appendix B includes our comments on the issues raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Village of Clayton – Claims Auditing (2021M-81)
… report - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) … Board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts as required. Of the …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Town of Boylston – Financial Condition (2021M-69)
… As a result, it levied more taxes than necessary to sustain operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Village of Hempstead – Budget Review (B7-14-4)
… review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget … liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Village of Goshen – Financial Condition (2014M-75)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Village of Monticello – Budget Review (B4-14-15)
… the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the … that the significant revenue and expenditure projections in the tentative budget are reasonable. The tentative budget … tax levy limit. Key Recommendations Include a tax overlay in the budget they adopt. Determine the reasonableness of …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15City of Lockport – Budget Review (B21-1-9)
… deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires the City to … operating losses in the general, water, sewer and refuse funds. The City’s fund balance policy states that … for several years. The 2022 proposed budget includes a 2 percent increase in appropriations for the estimated salary …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9City of Troy – Budget Review (B21-5-10)
… years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities that have … are incurred for the purchase of equipment and vehicles by the City in 2022 that are not currently financed through the proposed budget will be financed by issuing debt. The City’s proposed budget includes a tax …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Village of Monticello – Board Oversight (2013M-226)
… Monticello is located in the Town of Thompson in Sullivan County. The Village is governed by the Board of Trustees … to payment, and ensure that disbursements are made by the Treasurer only after such approval. Gain a full understanding … monitor financial operations of the Village. Require the Treasurer to ensure all accounting records are up-to-date and …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Village of Brushton – Fiscal Oversight (2014M-235)
… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Village of Arkport - Information Technology (2019M-203)
… Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT security … computing environment, and stipulate who is responsible for monitoring all IT policies. Enter into a professional …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Village of Windsor - Water Operations (2019M-210)
Determine whether Village officials accurately billed customers for water usage and reconciled water produced to water billed
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Town of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Town of Deposit - Budget Review (B4-14-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Town’s proposed budget for the 2015 fiscal year are reasonable. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Town of Deerpark – Budget Review (B6-14-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Enforcement of Commission Orders and Other Agreements
… Commission (Commission) monitors utilities’ compliance with merger/acquisition Commission Orders and other … does not sufficiently monitor utilities’ compliance with all conditions listed in Orders, and in some cases even … and, rather than imposing penalties, prefers to work with utilities on compliance, creating little incentive for …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsCity of Lockport - Budget Review (B19-1-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … in the proposed budget appear reasonable. The City did not appropriate any fund balance as a financing source in the …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Town of Brandon - Financial Condition (2019M-239)
… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January … overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not have a policy to …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Village of Greenwich - Cash Management (2019M-230)
… officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230