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City of Dunkirk – Billing Enforcement (2020M-117)
… City Code (Code). Relevy 1,266 accounts totaling $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately $39,700 in additional penalties should have been charged. If City …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Village of Mayville – Online Banking (2020M-150)
… properly supported and authorized, however the Board needs to ensure transactions are secure. The Board did not adopt a … online banking policy or implement adequate procedures to monitor and control online banking transactions. A … agreed with our recommendations and indicated they planned to initiate correction action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Town of Worth – Audit Follow-Up (2014M-323-F)
… - pdf ] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of February 2020, in … were not implemented. … The purpose of our review was to assess the Towns progress as of February 2020 in …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fTown of West Seneca – Purchasing (2015M-11)
… $49.1 million. Key Findings The procurement policy does not reflect dollar thresholds that were increased in New …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Virgil – Board Oversight (2015M-40)
… 3, 2014. Background The Town of Virgil is located in Cortland County and has a population of approximately 2,400. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Southold – Financial Operations (2014M-299)
… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for the … $47.9 million. Key Findings The Town does not have effective policies and procedures to ensure that cash is properly safeguarded in the Receiver …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of Clare – Fiscal Stress (2013M-317)
… The Town of Clare is located in St. Lawrence County and serves about 105 residents. The elected five-member Town … appropriations for 2013 were approximately $136,000 and $173,000 for the highway fund. Key Findings The Board did … fund balance as a financing source in the annual budgets, and in some years, it appropriated more fund balance than was …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Town of Sidney – Budget Review (B4-15-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … review, we found that revenue and expenditure projections in the proposed budget are reasonable. The Town took …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Sidney – Supervisor’s Disbursements (2015M-214)
… approximately $2.2 million. Key Findings The Supervisor does not review bank statements or canceled check images to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Bridgewater – Financial Operations (2013M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2012 through March 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Village of Pittsford – Audit Follow-Up (2017M-51-F)
… - pdf ] | [ read 2017 complete report - pdf ] Purpose of Audit The purpose of our review was to assess the Village’s … of August 2020, in implementing our recommendations in the audit report released in July 2017. Background The Village of … progress implementing corrective action. Of the seven audit recommendations, one recommendation was fully …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fTown of Wright – Financial Operations (2014M-277)
… Purpose of Audit The purpose of our audit was to review the Town’s budget planning and … January 1, 2013 through June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Worth – Financial Operations (2014M-323)
… May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Tuxedo – Financial Operations (2014M-284)
… January 29, 2014. Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Sweden – Justice Court (2014M-318)
… 4, 2014. Background The Town of Sweden is located in Monroe County, has a population of approximately 14,175 … During 2013, the Court collected approximately $414,000 in fines and surcharges. Key Findings The Justices are not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Springport – Financial Management (2014M-329)
… building reserve or transfer its money into other reserve funds with the same tax base to the extent permitted by …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls … 1, 2012, through April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by … identified deficiencies in providing adequate oversight of Court operations including depositing, recording, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Town of Orange – Budget Review (B20-2-14)
… the significant revenue and expenditure projections in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town of Orange is located in Schuyler County. Key Findings Our review took into … the significant revenue and expenditure projections in the Towns adopted budget for the 2021 fiscal year are …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of Tyrone – Financial Management (2014M-343)
… balanced budgets and a formal, comprehensive multiyear plan for restoring fund balance. Perform an annual audit or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343City of Newburgh – Budget Review (B20-6-12)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … potentially face shortfalls based on revenue estimates for sales and use tax. Budgeted overtime funding for firefighters ($1.2 million) and police ($1.1 million) is …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12