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Town of Wales – Financial Management (2017M-32)
… was to review the Town’s financial management activities for the period January 1, 2013 through December 12, 2016. … Board. General and highway fund budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The … did not adopt a reserve fund policy or document plans for expected future use for two of its five reserve funds. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Town of Ulster – Town Assessor (2016M-361)
… Background The Town of Ulster is located in Ulster County and has a population of approximately 12,000. The Town is … Key Findings The Tax Assessor did not properly grant and monitor property tax exemptions. The Tax Assessor did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Taylor – Financial Management (2016M-391)
… statements, prepares the checks and abstracts, records all transactions and performs the bank reconciliations … Periodically review the bookkeeper's work to ensure that all financial activity is recorded accurately and completely …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Smithtown – Departmental Operations (2017M-66)
… examine Highway Department and Parks Department operations for the period January 1, 2015 through August 31, 2016. … Town Board. General fund budgeted appropriations for 2016 totaled approximately $43.7 million and highway fund budgeted appropriations for 2016 totaled approximately $26.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Schaghticoke – Water Operations (2016M-390)
… the Board’s oversight of the Town’s water districts for the period January 1, 2015 through June 30, 2016. … operates seven water districts. Budgeted appropriations for 2016 totaled approximately $4.3 million. Key Findings … billing adjustment procedures that require Board approval for all adjustments, including written documentation of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Portland – Water Operations (2017M-45)
… The Town of Portland is located in Chautauqua County and has a population of approximately 4,800. The Town is … 40 percent of total production. Inaccurate master meters and customer meters have contributed to the unaccounted-for … billing all customers for water use. Water Districts 1, 3 and 7 reported deficit fund balances as of December 31, 2016, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Town of Oxford – Financial Management (2016M-420)
… Purpose of Audit The purpose of our audit was to examine the Town's financial operations for the period … The Board adopted budgets that relied on fund balance to fund recurring expenditures. The Supervisor did not provide the Board with sufficient information to monitor fund balance. The Supervisor did not file the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Newfane – Supervisor's Financial Records (2017M-7)
… Supervisor's financial records and reports for the period January 1, 2015 through November 17, 2016. Background The … in Niagara County and has a population of approximately 9,600. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of Mentz – Board Oversight (2016M-403)
… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Town of Greig – Long-Term Planning (2023M-13)
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Village of Sidney – Financial Activities (2023M-14)
… activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Village of Canaseraga – Claims Audit (2023M-48)
… [read complete report here - pdf] Audit Objective Determine whether Village … Key Findings Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not … one or more exceptions and should not have been approved for payment: 145 claims totaling approximately $588,000 were …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Lake Luzerne – Payroll (2022M-98)
… all punches for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out … with the Town’s policy. Ensure the Board approves the salary or hourly wages of all officers and employees by …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Lake Luzerne – Procurement (2022M-95)
… bids, officials could have saved Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases … the Town risks acquiring further goods and services at higher costs than necessary. Key Recommendation Comply …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95City of Amsterdam – Recreation Department (2023M-29)
… the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Village of Suffern – Budget Review (B8-15-13)
… evaluation of the Village of Suffern’s proposed budget for the 2015-16 fiscal year. Background The Village of … Suffern, located in Rockland County, has adopted a budget for fiscal year 2015-16 of approximately $17.9 million. Key … to reduce the property tax levy, such as fund balance. For 2013-14, there were unassigned fund deficits of …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Village of Sinclairville – Water Operations (2014M-362)
… if the Village’s water system was operating effectively for the period June 1, 2013 through October 24, 2014. … is governed by an elected five-member Board of Trustees. For the 2014-15 fiscal year, general fund appropriations … billed and were unaware of the extent of unaccounted-for water. Village officials have not estimated what part of …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Village of Suffern – Budget Review (B23-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Village of Solvay – Financial Management (2023M-49)
… The Board and Village officials did not develop a budget for the electric fund and adequately manage its financial … Board with financial reports. Adopt and monitor budgets for each fund and develop and adopt written multiyear …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Oversight of Chemical Dependence Residential Services (Follow-Up)
… and recovery programs providing services for over 680,000 New Yorkers each year, including inpatient and residential …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-follow