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Town of Lebanon – Justice Court (2013M-247)
… Key Recommendations Take action to recover any moneys that are due to the Town and/or New York State. Perform …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Town of Laurens – Budgeting Practices (2013M-204)
… to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. … budget estimates. The Board received an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, … related to flood revenues. The Board budgeted $6.2 million in expenditures over the same time period and actually spent …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Town of Kendall – Justice Court (2013M-130)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2010, to February 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Spencerport – Financial Management (2013M-134)
Village of Spencerport Financial Management 2013M134
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is … the Board to monitor the Village’s financial activities against the adopted budgets. Key Recommendations Prepare …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly monitored the Village’s fiscal … of Trustees comprises three elected members including the Mayor and two Trustees. The Village’s annual budget for all …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Humphrey – Financial Management (2013M-116)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. … The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 budgeted … that overall, they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Hartwick – Financial Condition (2013M-118)
… financial plans for three of its major operating funds but repeatedly relied on transfers from the general … to finance operations in the highway and fire protection funds. Although Town officials accounted for these three funds individually, they maintained a consolidated checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Village of Parish – Board Oversight (2012M-240)
… 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. The Village Board … Village’s 2010-11 expenditures were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. Background The Town of Hamden is … fund. The Board has consistently relied on fund balance to fund operations, which has depleted Town resources. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Village of Nichols – Financial Condition (2013M-50)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 1, 2013. Background The Village of Nichols is … tax distributions. Key Findings We found that from 2007-08 to 2011-12 the Village had unforeseen expenditures of $89,500 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Middleburgh – Fiscal Operations (2013M-10)
… selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village of … is located in Schoharie County and has approximately 1,500 residents. The Village is governed by a Mayor and four … Village’s annual budget for the 2011–12 fiscal year was $1 million. Key Findings The Board and the Mayor did not meet …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Maybrook – Water Operations (2013M-121)
… The water fund budgeted appropriations for the fiscal year ended May 31, 2012 were approximately $262,000 and were … funds are repaid no later than the close of the fiscal year in which they were made and that adequate records are …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Forestport – Financial Management (2013M-184)
… not have a policy to govern the level of fund balance that should be maintained and has not adopted long-term financial …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Fishkill – Fiscal Stress (2013M-188)
… Adopt structurally balanced budgets that are based on reasonable revenue and expenditure estimates. Review all …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town 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-269Village of Keeseville – Financial Condition (2013M-192)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … fiscal years were either overstated or understated due to various accounting errors. As a result, the … properly monitor financial operations, which contributed to the Village being in fiscal stress at the end of the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Town of Dunkirk – Justice Court (2013M-106)
… March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately … funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always … that tickets are properly reported as paid or enforced in a timely manner. Ensure that cases reported to DMV as …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106