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Town of Alden – Town Supervisor (2024M-105)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … not receive adequate financial reporting, it was not aware of the Town’s financial status and, as a result, adopted … in a timely manner during 2023, with an average of 40 days between the collection date and the recording …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Town of Wawayanda – Financial Operations (2024M-160)
… Wawayanda (Town) Town Board (Board) and officials properly manage financial operations? Audit Period January 1, 2023 – … Summary The Board and Town officials did not properly manage financial operations, and the Board did not provide … our audit scope period. The Board did not effectively manage the Town’s fund balance over the last five fiscal …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Village of Sagaponack – Claims Processing (2017M-124)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit process for the period … Key Findings The Board does not review each claim to determine if the claims are properly itemized and include … quotes in accordance with the Village’s procurement policy to obtain goods and services at competitive prices. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Village of Potsdam – Financial Condition (2017M-61)
… 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence County and has a population of approximately … Key Recommendations Continue to work to eliminate deficits in the operating funds and to increase fund balance to the …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Town of Colchester – Financial Condition (2016M-376)
… 31, 2016. Background The Town of Colchester is located in Delaware County and has a population of approximately … Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key Findings The … and overestimated expenditures by 18 percent, on average, in the general fund. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Wright – Financial Operations (2014M-277)
… of Audit The purpose of our audit was to review the Town’s budget planning and financial management for the period … The purpose of our audit was to review the Towns budget planning and financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Kiantone – Town Clerk (2014M-273)
… August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a population of approximately … The Clerk did not record or deposit collections in a timely manner. The Clerk did not prepare monthly bank … the 2013 and 2014 collection periods. Deposit all money in the bank in a timely manner. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Niskayuna – Water Operations (2013M-328)
… a water receivable control and periodically reconcile it with individual customer accounts. Perform an annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328City of Newburgh – Budget Review (B6-14-25)
… in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Village of Endicott – Budget Review (B4-15-11)
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Suffern – Budget Review (B8-15-13)
… fiscal year. Background The Village of Suffern, located in Rockland County, has adopted a budget for fiscal year … Findings Significant revenue and expenditure projections in the adopted budget are reasonable. The adopted budget … unassigned fund deficits of approximately $2.4 million in the general fund, $1.2 million in the water fund and $1.7 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Department of Transportation Bulletin No. DOT-45
… ), Next of Kin Affidavit (AC 934-P) and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceDepartment of Transportation Bulletin No. DOT-47
… ), Next of Kin Affidavit ( AC 934-P ), and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-47-fiscal-year-2025-2026-shift-lump-sum-payment-winter-maintenanceTown of Lexington – Town Clerk (2017M-188)
… Clerk recorded, deposited, remitted and reported all money in a timely and accurate manner for the period January 1, … 10, 2016. Background The Town of Lexington is located in Greene County and is governed by an elected five-member … $1.9 million and fees totaling $16,861 were not deposited in a timely manner. Clerk fees totaling $781 were recorded …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188County of Rockland – Budget Review (B18-6-11)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Town of Haverstraw - Financial Condition (2019M-52)
… of fund balance to be maintained. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Village of Hempstead – Budget Review (B7-14-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Town of Saranac - Cash Management (2019M-32)
… Town officials maximized interest earnings and minimized bank fees. Key Findings The Board did not develop and manage … program to ensure interest earnings were maximized and bank fees were minimized. Had the Supervisor invested … by $56,324 during the audit period. The Town incurred bank fees totaling $3,327 while receiving $920 in interest …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Town of Pierrepont – Fiscal Stress (2014M-314)
… appropriations for 2014 are approximately $572,000 for the general fund and $1.17 million for the highway fund. Key … and capital plan. Key Recommendations Adopt a policy setting forth reasonable amounts of unrestricted, …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Oversight of Horizon and Crossroads Juvenile Centers
… Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for … City standards and regulations for the health and safety of youth and staff and provide youth with required services. … its two secure and specialized secure detention facilities—Horizon Juvenile Detention Center (Horizon) and Crossroads …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centers