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Town of Hartwick – Financial Condition (2013M-118)
… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored the Town’s … financial operations for the period January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located … from the general fund and appropriations of fund balance to finance operations in the highway and fire protection …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Village of Parish – Board Oversight (2012M-240)
… expenditures were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did not ensure that all claims …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Hamden – Financial Condition (2013M-86)
… budget amendments for the 2012 budget until January 2013, one month after the budget lapsed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Village of Nichols – Financial Condition (2013M-50)
… five years totaling approximately $120,500, of which $50,064 was Federal and State aid for the reimbursement of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Nelsonville – Financial Operations (2012M-242)
… $531,000 funded primarily with real property taxes and State aid. Key Findings The Board needs to improve its …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … June 1, 2011, to May 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison … Village of Munnsville Financial Operations 2012M239 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Middleburgh – Fiscal Operations (2013M-10)
… of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. … who form the Village Board. The Village’s annual budget for the 2011–12 fiscal year was $1 million. Key Findings The … are collected and deposited and that all disbursements are for proper Village purposes and have been approved prior to …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 2010, through September 25, 2012. Background The Village of Maybrook is located in Orange County in the Town of … Village of Maybrook Water Operations 2013M121 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Forestport – Financial Management (2013M-184)
… plans. Key Recommendations Develop and adopt budgets that include realistic estimates for revenues and expenditures and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Fishkill – Fiscal Stress (2013M-188)
… a $2.2 million deficit at the end of 2012. This resulted from overestimated revenues in 2009 and 2010 and … 2011. The town-wide general fund balance deficit increased from $384,000 in 2009 to a $1.4 million deficit at the end of … deficits in all the major funds and develop a realistic plan to accumulate fund balance so that the Town is prepared …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of Ellicott – Fiscal Stress (2013M-269)
… July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … surplus and actual revenues received against the estimates in the adopted budget and make amendments, as necessary, to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Keeseville – Financial Condition (2013M-192)
… data and supporting source documentation. Authorize all interfund advances and should ensure that they are …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Town of Dunkirk – Justice Court (2013M-106)
… close out their accounts. Our audit disclosed that one of the former Justices had a shortage of $1,026 and the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling … Village of Hempstead Budget Review B71313 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Village of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the adequacy of the Village’s controls … Village of Forestville Water Fund 2012M207 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Village 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 … for the 2008-09 fiscal year. The Clerk-Treasurer paid all claims during the audit period without prior Board audit …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235City of Newburgh – Budget Review (B20-6-12)
… in the City’s 2021 proposed budget. Background The City of Newburgh, located in Orange County, is authorized by Chapter … use tax and amend as necessary. Pass a resolution to raise water rates prior to the adoption of the budget, or lower the estimate for metered water sales revenue. Adopt a budget that includes a tax levy …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Town of Lewisboro – Financial Condition (2014M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2013 through June 30, 2014. Background The Town of Lewisboro is located in Westchester County and has a … The purpose of our audit was to review the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309City of Elmira – Audit Follow-Up (2017M-90-F)
… [ read complete report - pdf ] | [ read complete 2017 report - pdf ] Purpose of Audit The purpose of our … our recommendations in the audit report released in August 2017. Background The City of Elmira (City) is located in … City Council. General fund budgeted appropriations for 2017 total approximately $31.7 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fWestfield, Town of – Financial Management (2013M-389)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management of the highway town-outside-village fund for the period … The purpose of our audit was to review the Towns financial management of the highway townoutsidevillage fund for the period January …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389