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Westfield, Town of – Financial Management (2013M-389)
… 1, 2010 through November 21, 2013. Background The Town of Westfield, located in Chautauqua County, is governed by a … expense of taxpayers that reside outside of the Village of Westfield. The Board adopted budgets that inappropriately … tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Thurston – Financial Management (2013M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, budgeting … adopt a policy, or ensure that procedures were in place, to govern the level of fund balance to be maintained. As a result, the general and highway funds’ … The purpose of our audit was to review the Towns financial management budgeting practices …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Jasper – Financial Management (2015M-150)
… April 20, 2015. Background The Town of Jasper, which has a population of approximately 1,400, is located in Steuben County. The Town is governed by an elected … major operating funds are experiencing fiscal stress as a result. Interfund advances from the general fund to the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Town of Ira – Financial Management (2014M-280)
… 1, 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Kiantone – Town Clerk (2014M-273)
… Purpose of Audit The purpose of our audit was to review the processes and procedures over … 1, 2013 through August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a … The purpose of our audit was to review the processes and procedures over …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273City of Lockport – Fiscal Stress (2013M-330)
… operating deficits occurred because City officials did not include realistic estimates in the 2013 adopted budget. The … Recommendations Adopt structurally balanced budgets that include realistic estimates of revenues and expenditures. …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Huron – Financial Management (2014M-367)
… 1, 2011 through September 18, 2014. Background The Town of Huron is located in Wayne County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Deerpark – Budget Review (B6-15-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23City of Lockport - Budget Review (B19-1-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2020. Background Chapter … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Village of Suffern - Budget Review (B20-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2020-21 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2012 through May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately … The purpose of our audit was to review the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184City of Yonkers – Budget Review (B19-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … of $50.3 million, such as fund balance and State aid, to balance its budget. Police overtime costs could … on the 2018-19 fiscal year overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6City of Troy – Budget Review (B19-5-8)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8County of Rockland - Budget Review (B19-6-9)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9City of Newburgh – Budget Review (B19-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Town of Candor – Fund Balances (2014M-157)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial activities … January 1, 2011 through April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of … The purpose of our audit was to examine the Towns financial activities …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Town of Barton – Financial Planning (2015M-52)
… October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 residents. The Town is … a level of acceptable fund balance or properly use money in the town-wide highway equipment reserve. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Caroline – Renewable Energy (2013M-325)
… additional savings of $3,000. The Board also has reduced carbon dioxide emissions by 76,000 pounds, which is equivalent to … greenhouse gas emissions from seven passenger vehicles, or carbon dioxide emissions from the electricity use of five …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Town of Broadalbin – Leave Accruals (2014M-88)
The purpose of our audit was to examine the adequacy of the Towns system to monitor leave accruals of highway department employees for the period January 1 20
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Brant – Justice Court (2014M-180)
… reports for the period January 1, 2012 through April 25, 2014. Background The Town of Brant is located in Erie County … and reports for the period January 1 2012 through April 25 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180