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Town of LeRay – Justice Court (S9-14-5)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February 28, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5City of Olean – Budget Review (B17-1-3)
… accumulation and use of fund balance. Include potential salary increases within department line items or restore the …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3City of Elmira – Financial Condition (2017M-90)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 through … through 2015 totaling $4.5 million, and unassigned fund balance that totaled $1.8 million at the end of 2013 declined …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90City of Geneva – Financial Management (2015M-105)
… Purpose of Audit The purpose of our audit was to assess the City officials’ financial management for the … adopted unrealistic budgets. Fund balance was appropriated to finance operations, and overall fund balance levels, … Officials did not use the Uniform System of Accounts to maintain the accounting records. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105City of Yonkers – Budget Review (B6-16-10)
City of Yonkers Budget Review B61610
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10City of Troy – Financial Condition (2015M-185)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. … elected nine-member City Council. Budgeted appropriations for 2015 totaled approximately $83.1 million. Key Findings … sewer funds contained unrealistic revenue estimates. If retirement costs remain at 2015 levels, the 2016 budget must …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185City of Troy – Budget Review (B5-16-15)
… The City's proposed budget is not in compliance with the tax levy limit and City officials have not adopted a local … 2017. Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless adopting a local …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15City of Yonkers – Budget Review (B24-6-6)
… City’s eight union collective bargaining agreements (CBAs) have expired or will expire soon. The City could face …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6City of Amsterdam – Budget Review (B24-5-5)
The purpose of our budget review was to provide an independent evaluation of the Citys proposed budget for 202425
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Town of Throop – Highway Department (2021M-115)
… $1,277. Key Recommendations Annually agree, in writing, on highway repair and improvement expenditures. Maintain a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of Bergen – Town Supervisor (2024M-30)
… annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely manner, it … provide sufficient accounting records to the Board for audit. Compare accounting records with monthly bank reconciliations. Obtain timely reimbursement for Library payroll expenditures. Town officials disagreed …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Department of Transportation Bulletin No. DOT-44
… will be made in a separate check. There is no direct deposit for this payment. Eligibility Criteria: In … paid will appear on the employee’s paycheck stub or direct deposit advice. This payment will be made in a separate check … be issued with the employee’s regular paycheck or direct deposit advice based on information for that check date. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-44-2024-call-out-response-payment-fiscal-year-2023-2024Village of Suffern – Budget Review (B24-6-3)
… pdf] Background The Village, located in Rockland County, is authorized to issue debt not to exceed $5 million to … Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating … tentative budget includes a tax levy of $12,533,658, which is within the limit established by law. Key Recommendation Be …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Town of Lincoln - Town Clerk (2023M-31)
… $3,869.The former Clerk also did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through … all cash collected. For example, Town officials found $622 in cash in her office with no supporting records showing the source …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Village of Corinth – Investment Program (2023M-146)
… (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials did not develop and manage a comprehensive investment program. During the 12-month audit period, the … Had officials considered other legally permissible investment options, the Village may have earned an additional …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146DiNapoli Announces Sale of General Obligation Bonds
… State Comptroller Thomas P. DiNapoli today announced the … sale scheduled for March 8 of tax-exempt and taxable New York State General Obligation bonds totaling $215.2 million. …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsTown of Summit – Town Clerk (2024M-51)
… Town Law (Town Law) Section 30 which required the Clerk to deposit all fees collected within three business days … exceed $250. Did not remit in a timely manner $6,000 to the Town Supervisor (Supervisor) and certain NYS agencies … collected on or before the 15th of the month following the date of collection. Did not perform monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Town of Pitcairn – Claims Auditing (2024M-69)
… fuel contract could have saved the Town about $3,000 on these purchases. The Board improperly donated $1,500 to a …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Town of Pendleton – Capital Projects (2024M-72)
… The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The … C includes our comment on an issue that was raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Village of Skaneateles – Claims Auditing (2024M-68)
… original, itemized invoices and/or receipts). When claims are not properly audited, paid without approval, or not …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68