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Town of Carroll - Audit Follow Up (2013M-221-F)
… [read complete report - pdf] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of October 2019, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fVillage of Gowanda - Sewer Financial Operations (2019M-199)
… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting … revenues to cover expenditures. Develop an equitable basis for shared service costs and adjust it, as needed, based on …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Town of Wawarsing - Recreation Department Records (2019M-20)
… complete and accurate accounting records and reports to allow the Board to properly manage the Town’s Recreation finances. Key … reports to the Board contained inaccurate counts of program participants and revenue. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial … not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Cherry Valley – Budget Review (B4-14-21)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … Office completed a review of the Town’s preliminary budget for the 2015 fiscal year. The objective of the review was to … in the preliminary budget are reasonable, except for the estimated revenues from Federal Emergency Management …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… with contract requirements. We identified opportunities for improved oversight, particularly regarding contractor … are outcome-based and correlate to Department expectations for the individual programs it is funding and to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… The Clerk did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Village of Fort Ann – Financial Condition (2014M-197)
… audit was to evaluate the Village’s financial condition for the period March 1, 2011 through February 28, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Village of Clifton Springs – Board Oversight (2014M-099)
… was to examine the Village Board’s oversight activities for the period June 1, 2012 through December 5, 2013. … population of approximately 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $2.28 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Ithaca – Justice Court Operations (2021M-13)
… deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Audit Results The Justices … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … deposited disbursed recorded and reported fines and fees in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13DiNapoli Issues Analysis of 2021-22 Enacted State Budget
… The Enacted State Budget for State Fiscal Year (SFY) 2021-22 is boosted by a … billion in fiscal relief to the state and additional funds for other programs to directly benefit New Yorkers. The … after 2027. The new resources provide substantial funding for education and relief programs for struggling New Yorkers …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetTown of Marcy – Justice Court Operations (2020M-166)
… the most current and secure version. Town officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Webster – Audit Follow Up (2012M-110-F)
… Purpose of Review The purpose of our review was to assess the … Village of Webster is located in the Town of Webster in Monroe County and has approximately 5,400 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fVillage of Victory – Audit Follow Up (2010M-35-F)
… The Village’s operating expenditures in the general fund for the fiscal year ended May 31, 2009, were approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fVillage of Upper Brookville – Justice Court (2013M-160)
… Background The Village of Upper Brookville is located in Oyster Bay in Nassau County. The Village is governed by an elected Board … During our audit period, the Justices reported $92,851 in fines, fees, and surcharges to the JCF. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Sylvan Beach – Board Oversight (2013M-34)
… Purpose of Audit The purpose of our audit was to review the Village’s processes for … has approximately 900 residents. The Village is governed by an elected Board of Trustees which comprises a Mayor and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Village of Pulaski – Selected Village Operations (2013M-142)
… disaster recovery plan and back-up copies of data are not stored in a secure off-site location. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Village of Penn Yan – Water Operations (2013M-104)
… 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. … unknown future capital costs, and is holding this money in a reserve that was not legally created. Key … be needed for future capital projects and place the funds in a lawfully established reserve fund … Village of Penn Yan …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Mount Morris – Treasurer’s Office (2013M-65)
… our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background … and an elected Mayor. The Village’s adopted budget for the 2012-13 fiscal year totaled more than $3 million for the general, water and sewer funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65