Search
Town of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2011 through March 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is … Town of Henrietta Financial Management and Purchasing 2013M208 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208City of Troy – Budget Review (B5-14-23)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… period January 1, 2011, to February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New … Schuyler County Sheriffs Department Payroll Civil Fees and …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120City of Long Beach – Budget Review (B18-7-5)
… budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B1875 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Glen Cove -- Budget Review (B17-7-12)
… expenditure projections in the City’s preliminary budget for the 2018 fiscal year are reasonable, and whether the City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. New York State … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Southside Academy Charter School – Board Oversight (2013M-318)
… the Board with projected budgets, budget amendments and quarterly financial statements for its review. Although the … and budget amendments, the budgetary information and the quarterly financial statements lack transparency to allow the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… annual budget and has not established a Budget and Finance Committee as required by School by-laws. The School also paid … realistic budgets. Establish a Budget and Finance Committee as required by the School by-laws. Comply with the … of expenditures incurred by the Board members to attend special meetings. Consider amending the procurement policy to …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsTown of Gardiner – Selected Financial Activities (2013M-67)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash receipts and … financial activities for the period January 1, 2011, to August 30, 2012. Background The Town of Gardiner is … $75,000, despite no express authority for the Town to do so, and the payment of $50,000 to the NPF toward the NPF’s …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave time benefits were … 1, 2007, through November 7, 2012. Background The Village of Lyndonville is located in the Town of Yates in Orleans … Village of Lyndonville Leave Time Benefits and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Keeseville – Financial Condition (2013M-192)
… total fund balance for the general, sewer, and water funds at the end of the last three fiscal years were either … the Board were not aware of the general, sewer, or water funds’ actual operating results and overall financial … fiscal year. Specifically, the general, sewer, and water funds had a combined total deficit fund balance of $4,623 and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192City of Newburgh – Budget Review (B6-13-21)
… of the properties, specifically the largest property which is listed for sale at $1 million. If these properties are not … an appropriation of $561,000 of fund balance, which is a non-recurring funding source. Because this is a one-shot funding source, the City will face a shortfall …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Mechanicville – Records and Reports (2012M-162)
… February 29, 2012. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City government is organized under a City Council, which comprises five elected Commissioners, one of whom is the Mayor. The City finances these services mainly through …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… November 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is governed by an elected Board of Trustees comprising a … does not review claims for payment; instead, one Trustee is appointed as Commissioner of Claims. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Ontario – Board Oversight and Information Technology (2013M-105)
… FLSA. Ensure that all “exempt” employees have routine work schedules, charge leave time for periods of time taken off …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105City of Mount Vernon – Budget Review (B21-6-3)
… of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are unsupported and could be … at a reasonable level. Monitor real estate transfer tax, mortgage tax, and Court fees revenues closely throughout the …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3City of Troy – Budget Review (B5-15-22)
… includes estimated revenues related to the sale of real property, franchise fees, sales tax and advanced life support … City’s 2015 proposed budget does not appropriate enough money for contingencies to provide adequate flexibility to … City should review revenue estimates for the sale of real property, franchise fees, sales tax and advanced life support …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… of Audit The purpose of our audit was to examine the County’s internal controls over select financial activities … 1, 2011 through December 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is comprised of two cities, 32 towns and nine …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68City of Olean – Budget Review (B1-16-2)
… budget review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2City of Long Beach – Budget Review (B7-16-9)
… 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B7169 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Fire Safety (2015-MS-1)
… following municipalities: Cities of Ithaca [pdf] , North Tonawanda [pdf] , Plattsburgh [pdf] , Poughkeepsie [pdf] , … from five municipalities (Hempstead, Lindenhurst, North Tonawanda, Plattsburgh and Poughkeepsie) did not review or … drills. Five municipalities (Lindenhurst, Hempstead, North Tonawanda, Saratoga Springs and White Plains) did not submit …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1