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Town of Afton – Budgeting Practices (2013M-304)
… August 22, 2013. Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. … on capital improvements to Town facilities. Additionally, in the current fiscal year over $590,000 was spent on the … These poor budgeting practices led to operating deficits in certain years for the various funds. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Town of Ellicott – Justice Court (2015M-111)
… and accountability analyses are prepared and verified on a monthly basis and investigate any variances. … to perform, a thorough audit of the Court’s records on an annual basis. Evidence of an audit indicating the tests …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of Ellery – Justice Court (2014M-269)
… was to examine the Justice Court’s financial activity for the period January 1, 2009 through August 6, 2014. … payments received. The Board did not perform or provide for an annual audit of the Justices’ records since July 2011. … the Clerk’s duties. Ensure that signed receipts are issued for all moneys collected and compare duplicate receipts to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269City of Yonkers – Budget Review (B19-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which … The purpose of our budget review was to identify issues which …
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)
… settled in 2020. The City Council should be mindful of the legal requirement to maintain the tax levy increase to no …
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)
… of the Laws of 2013 requires the County to submit to the State Comptroller each year, starting with the fiscal year …
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)
… to be within the limit. The City faces potential increased salary costs when its collective bargaining agreement (CBA) … the estimates for police and firefighting overtime and increase them as appropriate, or implement changes in … reductions and, if reductions are not made, adjust the salary and employee benefit appropriations to an appropriate …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Town of Champion – Information Technology (2014M-130)
… computer-processed data. The Clerk backs up data to the machine that she is currently working on and not to an …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Town of Barton – Financial Planning (2015M-52)
… budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board … or properly use money in the town-wide highway equipment reserve. Key Recommendations Review sufficient historical … amounts to be budgeted for each revenue and appropriation line. Develop and adopt long-term financial plans. Develop …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Caroline – Renewable Energy (2013M-325)
The purpose of our audit was to examine the Towns energy usage for Town facilities for the period January 1 2010 through September 18 2013
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Town of Candor – Fund Balances (2014M-157)
… April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 … years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Village of Manlius – Financial Reports (2025M-89)
… report – pdf] Audit Objective Did the Village Board of Trustees (Board) receive the financial reports needed to … annual financial reports (AFRs) were filed with the Office of the State Comptroller (OSC)? Audit Period June 1, 2023 – … We extended our audit period to review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89County of Oneida – County Clerk (2025M-110)
… requires the Clerk to submit remittances to the County Commissioner of Finance (Commissioner) within five days following the close of each … remitting funds soon after they occurred: 2,387 federal tax lien filing fees totaling over $95,000 (dating back to …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Village of Weedsport – Financial Management (2025M-76)
… manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, … of the Village’s financial affairs. As of February 28, 2025, the Village’s 15 reserve funds, which provide a … more fund balance than available in the 2024-25 and 2025-26 fiscal year budgets. The Board also did not adopt an …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76City of Fulton – Audit Follow-Up (2021M-184-F)
… of our review was to assess the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report City of Fulton – Capital Projects (2021M-184), released in February 2022. The … of our review was to assess the City of Fultons City progress as of June 2025 in implementing our recommendations …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fTown of Windsor – Capital Project (2025M-52)
… Town of Windsor (Town) Board (Board) properly manage its highway garage capital project (Project)? Audit Period March … that projects are properly planned, procured and managed, funding is appropriate and costs are kept within the approved … in 2022 at a total cost of $6.7 million. Audit Summary Although three Project construction contracts …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Town of Lee – Financial Management (2025M-63)
… complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the general …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Village of Cato – Audit Follow-Up (2023M-145-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as of … until the Cayuga County Health Department forced the Board to submit a plan. As a result, bills were inaccurate and … Village law, and the Village didn’t have adequate reserves to finance system repairs and upgrades planned at an …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fTown of Danby – Audit Follow-Up (2022M-127-F)
… financial reports. The Town has an elected Highway Superintendent (Superintendent) who is responsible for overseeing all highway …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fTown of Hornellsville – Financial Management (2025M-102)
… such as those for fund balance. As of December 31, 2024, the Town’s fund balances totaled approximately $2 … unrestricted fund balances that, as of December 31, 2024, were sufficient to fund more than five years of water, … – Financial Management and Town Clerk Operations (2014M-21), released in May 2014. …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102