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Village of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund; …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Town of Wales – Financial Management (2017M-32)
… through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of … Town’s operating needs based on historical trends or other known factors. Discontinue the practice of appropriating fund … that benefits Town residents. Adopt a reserve fund policy, which includes documenting the purpose for each reserve, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Village of Canaseraga – Claims Audit (2023M-48)
… were paid without evidence of being audited or reviewed by the Village Board (Board). 64 claims totaling …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Windsor – Financial Management (2025M-24)
… did not include fund balance estimates with a breakdown by fund to assist officials in preparing and approving the … fund balance from December 31, 2019 to December 31, 2023 by 96 percent, 93 percent and 93 percent in the general fund … fund TOV, respectively. Underestimated sales tax revenues by approximately $1.3 million in the highway fund TOV and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Lancaster - Information Technology (2018M-114)
… with the acceptable use policy or determine the amount of employees’ personal use. Town officials did not maintain an inventory of IT assets. Employees were not provided with IT security … and monitor IT use. Develop and maintain an inventory of IT assets. Ensure all necessary personnel receive IT …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Village of Hagaman – Claims Auditing (2022M-11)
… upon review and approval. Ensure claims had department head approval. Pass resolutions approving claims. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Town of Decatur – Town Clerk (2020M-58)
… The Board did not conduct or cause an annual audit of the Clerk’s records and reports. Key Recommendations Issue … or retain a public accountant to conduct an annual audit of the Clerk’s records and reports. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Town of Seneca Falls - Procurement (2018M-143)
… Consider revising the procurement policy and procedures to specify documentation requirements, and ensure officials … Develop procedures for procuring professional services to award contracts above a reasonable limit only after soliciting some form of competition, and provide guidance as to how such …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143City of Yonkers – Budget Review (B6-16-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2016-17 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … funding of $11 million which will not be available in future years. The City continues to rely on fund balance …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Town of Corinth – Claims Auditing (2017M-102)
… supported and properly audited by the Board before payment for the period January 1, 2016 through February 28, … and thorough audit of all claims before approving them for payment. Adopt a resolution allowing certain claims to be …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Village of Monticello – Financial Condition (2020M-107)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Board of Trustees (Board) properly managed financial condition. Key … tax limit to ensure real property tax levies do not exceed it. Develop and adopt a multiyear capital plan …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Village of Lindenhurst – Claims Processing (2016M-345)
… Audit The purpose of our audit was to examine the Village’s claims processing procedures for the period March 1, 2015 … is located in the Town of Babylon, Suffolk County, and has approximately 27,000 residents. The Village is … Ensure that the entire Board conducts a thorough and deliberate audit of all Village claims or formally …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Town of Norwich – Justice Court (S9-14-3)
Town of Norwich Justice Court S9143
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3City of Salamanca – Employee Benefits (2023M-96)
… to one employee that did not leave City employment. One payment totaling approximately $45,000 was based on more than … review performed by the individual who received the payment. Officials did not independently review the accruals … for accuracy, increasing the risk that an improper payment could have been made based on inaccurate leave …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Town of Stratford – Supervisor’s Records (2013M-11)
… The purpose of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background … the highway fund which were funded primarily by sales tax, real property taxes, and State aid. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of McDonough – Financial Operations (2017M-120)
… officials did not always ensure that purchases were at the best prices and disbursements were for proper Town purposes. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Town of Dannemora – Part-Town Activities (2017M-215)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly … January 1, 2016 through July 31, 2017. Background The Town of Dannemora, which includes the Village of Dannemora within …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Canaan – Board Oversight (2017M-183)
… totaled approximately $1.3 million. Key Findings The Clerk/Tax Collector did not routinely issue duplicate receipts for Clerk’s fees. The Clerk/Tax Collector did not remit tax collections totaling $2,794,760 to the Supervisor in a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Town of Bainbridge – Financial Management (2016M-332)
… Develop and adopt structurally balanced budgets with tax levies that equal the difference between recurring …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332