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Town of Rush – Board Oversight (2014M-193)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of … has approximately 3,250 residents. The Town is governed by an elected five-member Town Board comprising the Town …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Rosendale – Justice Court (2014M-232)
… collection process with little oversight, she was able to conceal the theft of approximately $5,620 from the Court. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Thurston – Financial Management (2013M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, … 1, 2011 through December 31, 2013. Background The Town of Thurston is located in Steuben County and has …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Jasper – Financial Management (2015M-150)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2012 through April 20, 2015. Background The Town of Jasper, which has a population of approximately 1,400, is …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Town of Livonia – Justice Court (2015M-76)
… proper bank reconciliations and accountability analyses on a monthly basis for the Justices’ review. Submit monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Westfield, Town of – Financial Management (2013M-389)
… audit was to review the Town’s financial management of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. … town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Oversight of School Safety Planning Requirements (Follow-Up)
… included in our initial audit report, Oversight of School Safety Planning Requirements ( 2018-S-34 ). About the Program … of the Safe Schools Against Violence in Education (SAVE) Act. The SAVE Act aims to improve the learning environment in …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followTown of Kiantone – Town Clerk (2014M-273)
… Purpose of Audit The purpose of our audit was to review the processes and procedures over … 1, 2013 through August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273City of Lockport – Fiscal Stress (2013M-330)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. … elected Common Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Village of Arkport - Information Technology (2019M-203)
… Village information technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. Provide … that sufficiently defines the role and responsibilities of each party, includes all services to be provided, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Village of Windsor - Water Operations (2019M-210)
… used an inconsistent methodology for estimating water bills. Estimated and customer-submitted water usages used by …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Town of Bennington - Financial Management (2019M-249)
… to actual reports and past trends to develop budgets based on prior actual results and expected future changes. Develop …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Town of Deposit - Budget Review (B4-14-22)
… property tax revenues of $1,243,540. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Town of Wappinger - Information Technology (2019M-220)
… confidentially to officials. Key Recommendations Monitor web and computer usage for compliance with policy. Develop …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Town of Deerpark – Budget Review (B6-14-17)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and … Key Recommendation Be cautious about continuing to rely on fund balance to fund such a significant part of the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Enforcement of Commission Orders and Other Agreements
… utilities’ compliance with merger/acquisition Commission Orders and other agreements (including performance plans) and … applications for potential mergers and acquisitions, rate cases, and other agreements. Often, approval of these …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsTown of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2013 through July 31, 2014. Background The Town of Pierrepont, which is governed by a five-member Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Village of Maybrook – Financial Condition (2020M-54)
… deficit in 2019. Village officials did not develop a fund balance policy, multiyear financial plan or capital … appropriating it to finance operations. Develop and adopt a fund balance policy, multiyear financial plan and a capital … our audit work do not factor in the pandemic’s financial effects. … Determine whether the Board and Village officials …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Brandon - Financial Condition (2019M-239)
… resulting in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The … more realistic estimates of revenues and expenditures when developing and adopting the annual budget. Discontinue …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Village of Greenwich - Cash Management (2019M-230)
Determine whether Village officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230