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Town of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s … January 1, 2015 through September 23, 2016. Background The Town of Greenport is located in Columbia County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices … 1, 2015 through October 11, 2016. Background The Town of Greene is located in Chenango County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Fulton – Justice Court Operations (2017M-6)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2013 through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption … 1, 2015 through August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Smithtown – Departmental Operations (2017M-66)
… inventory of all nonresident parking permits purchased, on hand and issued. Periodically reconcile the number of nonresident parking permits purchased, sold and on hand and promptly investigate and resolve any discrepancies. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Schaghticoke – Water Operations (2016M-390)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s water districts for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Portland – Water Operations (2017M-45)
… Purpose of Audit The purpose of our audit was to review the Town’s water operations for … 1, 2014 through January 25, 2017. Background The Town of Portland is located in Chautauqua County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Town of Oxford – Financial Management (2016M-420)
… include an allocation of the balances or loans between funds and periodic estimates of fund balances. File the Town's AUD with the Town Clerk and OSC in a timely manner. … Town of Oxford Financial …
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)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records … 1, 2015 through November 17, 2016. Background The Town of Newfane is located in Niagara County and has a population …
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)
… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for … adopt a multiyear financial and capital plan for a three- to five-year period and a fund balance policy. Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Reimbursement of Social Services Costs (2013MS-3)
… , Ontario [pdf] , Sullivan [pdf] , Tioga [pdf] . Purpose of Audit The purpose of our audit was to determine if counties were maximizing the reimbursement of costs related to the administration of social services …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Village of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village … 1, 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Village of Morris – Fund Balance (2017M-58)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. … Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The Village is … expenditures, funding needed reserves and reducing real property taxes. Adopt budget estimates for revenues and …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Hempstead – Budget Review (B17-7-6)
… an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Town of Baldwin – Claims Auditing (2023M-113)
… (Board) properly audited and approved claims prior to payment. Key Findings The Board did not always properly audit claims before approving them for payment. Due to insufficient documentation, we were unable to … the Board was unable to support it approved claims before payment. We reviewed 71 claims (out of 353 claims) totaling …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Town of Hamburg - Finance Office (2023M-109)
… – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases … for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card … arrested in September 2022 for charges relating to her use of the Town’s credit card. She pleaded guilty to disorderly …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Village of Washingtonville – Budget Review (B24-6-1)
… water fund, sewer fund and capital projects fund as of May 31, 2023, including the remaining principal amount of any … revenue has not been posted in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes … $542,000. We were unable to project the amount the Village may expend, as the Village did not provide salary schedules …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1City of Amsterdam – Budget Review (B24-5-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2024-25. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to …
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)
… report – pdf] Audit Objective Determine whether the Town of Throop (Town) Board (Board) and the Highway Superintendent … (Superintendent) provided adequate oversight of the Highway Department’s (Department) financial … and Superintendent did not provide adequate oversight of the Department’s financial activities. The Board and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115