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Town of Mentz – Board Oversight (2016M-403)
… to evaluate the Board's oversight of financial operations for the period January 1, 2013 through September 6, 2016. … Background The Town of Mentz is located in the central part of Cayuga County and has a population of approximately 2,300. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Town of Webb – Audit Follow-Up (2018M-188-F)
… for 2018 totaled approximately $6.7 million and ski area revenues for 2017 totaled approximately $357,000. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fTown of Danby – Town Clerk (2022M-08)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings Tax collections … account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. Did … prior to being deposited. Maintain all records, books and papers including the duplicate cash receipts and required …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08City of Amsterdam - Budget Review (B22-5-3)
… for health insurance and Social Security and Medicare taxes that may not be sufficient. The proposed … using unsupported allocation methods. The proposed budget does not appropriate enough money for contingencies in the … which is within the limit. Key Recommendations Develop a plan to balance the budget in the event revenue projections …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3Village of Suffern – Budget Review (B22-6-2)
… [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 2022-23 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Village of Galway – Claims Processing (2014M-79)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Village of Frankfort – User Charges (2014M-117)
… Purpose of Audit The purpose of our audit was to examine whether … 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer County and has a … is not practical. Require a designated official’s prior approval for all billing adjustments and written …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Town of Yorkshire – Financial Management (2021M-109)
… revenues. As a result, unrestricted fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Village of Islandia – Information Technology (2021M-100)
… and provide periodic IT security awareness training to all employees who use IT resources. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100City of Newburgh – Budget Review (B21-6-13)
… usage and sale of metered water. Based on projections, the health insurance appropriation is likely underestimated by $442,000. … when these agreements are settled. The proposed budget does not include a contingency appropriation in the general …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Town of Newfield – Selected Financial Activities (2013M-2)
… OSC are over one year late. The Town’s unaccounted-for water of 39 percent was substantially more than the … costing the Town approximately $19,000 each year. Water bills were calculated inaccurately. Key Recommendations … with the amount billed and identify and remedy potential causes of significant discrepancies in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Town of Stanford – Financial Management (2021M-130)
… report - pdf ] Audit Objective Determine whether the Town of Stanford (Town) Board properly managed the Town’s … the Town’s response letter. … Determine whether the Town of Stanford Town Board properly managed the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Berne – Board Oversight (2021M-77)
… of financial operations and exceeded its authority under New York State Town Law (Town Law) by authorizing the … all expenditures without prior audit. The Board did not: Request or receive adequate monthly reports from the … 170 claims totaling $166,792 reviewed or audit any credit card charges totaling $8,308 before payment was made, or …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Hempstead – Compensatory Time (2021M-64)
… report - pdf ] Audit Objective Determine whether Town of Hempstead (Town) officials accurately accrued and … written procedures to provide guidelines for pre-approval of overtime, adequate documentation and supervisory approval authorizing accrual of comp time. Ensure earned comp time is properly supported …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Village of Clayton – Claims Auditing (2021M-81)
… $239,411 from 34 vendors we examined, Village officials purchased goods and services totaling $141,269 from 27 … The Village’s procurement policy did not comply with New York State General Municipal Law (GML). Key …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Town of Boylston – Financial Condition (2021M-69)
… report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Boylston’s … adopt realistic budgets and failed to monitor budgetary results during the year. Allowed excessive levels of surplus … raised in their response. … Determine whether the Town Board Board effectively managed the Town of Boylstons Towns …
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)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling …
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)
Village of Monticello Budget Review B41415
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)
… Ensure overtime appropriations are reasonable when adopting the final budget. Consider whether the …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9