Search
City of Lockport – Budget Review (B24-1-8)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … the significant revenue and expenditure projections in the proposed budget appear reasonable. We expect 2024 fire … overtime appropriations. The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8City of Ogdensburg – Budget Review (B3-16-20)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are … for the City to borrow for operating expenses, as offered in one preliminary budget option. The budget option with the … Council adopted a local law to override the tax levy limit in 2017. Key Recommendations Be mindful of the constitutional …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Prattsville – Justice Court (2012M-243)
… 29, 2012. Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. … audit period, the Justices collected approximately $9,500 in fines, fees and surcharges. Key Findings Justices Blain … prepare monthly accountabilities, deposit cash receipts in a timely manner, adequately segregate the court clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Hartwick – Financial Condition (2013M-118)
… The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises four elected Board members and the elected Town Supervisor who governs the Town. The … the fire protection fund, $58,002 for the library fund, and $6,000 for the lighting district fund. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Town of Reading – Financial Management (2013M-217)
… Background The Town of Reading is located in Schuyler County and is governed by a five-member Town Board consisting … 115 percent in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town … Board decided to transfer an additional $55,000 from the highway town-wide fund to the capital project fund and the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217College of Fredonia – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees each incurred over $100,000 in travel expenses during the three year period ending March … other travel expenses that we identified as outliers in our planning analysis, including three employees with …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… Agency Request It is the agency’s responsibility to request to establish a bank account. Each agency must obtain … Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt of the agency's formal … It is the agencys responsibility to request to establish a bank account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsTown of Queensbury – Justice Court (S9-14-2)
… 16,856 payments totaling approximately $2.23 million in fines, surcharges and fees from January 1, 2012 through … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found weaknesses with the Court’s … Periodically review and reconcile the DMV pending-ticket log with the Court’s caseload activity to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Village of Monticello – Board Oversight (2016M-337)
… governed by an elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately … to establish an acceptable number of consecutive estimated readings before an actual water meter reading was … for payment and complete accurate bank reconciliations on a monthly basis. Develop policies or procedures for water …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Office of Operations: 2024 Virtual Fall Conference
… payments, accounting, finance, 1099 reporting or contract management. Please contact the Office of Operations' … This course will provide an overview of the varying contract approval thresholds and agency discretionary … Presentation (PDF) Tuesday, October 29 9:00 – 10:45: Contract Payment Review Are we getting what we paid for? This …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceTown of Horicon – Leave Accruals (2016M-421)
Town of Horicon Leave Accruals 2016M421
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421City of Yonkers – Budget Review (B17-6-10)
… The lack of a contingency fund, along with the near depletion in the City’s unassigned fund balance, leaves …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Town of Mooers - Cash Management (2020M-36)
… maximized. Had the Supervisor invested available funds in a financial institution with higher available interest … funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize interest … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Norwich – Justice Court (S9-14-3)
… the audit period, the Court operated with one Justice, James Fox, and two part-time Court clerks. According to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Village of Suffern – Budget Review (B25-6-4)
… was to provide an independent evaluation of the proposed 202526 budget …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Village of Suffern – Budget Review (B21-6-2)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Town of Benson – Financial Condition (2013M-77)
… to stabilize the Town’s financial status and reverse the trend of financial decline. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Town of Milford – Financial Condition (2013M-355)
… Town’s increasing expenditures. The Board did not consider historical actual results when adopting its budgets from … process to ensure adopting realistic budgets based on historical data. Ensure that moneys are repaid to the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355City of Lockport -- Budget Review (B7-1-14)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … in the proposed budget appear reasonable. The City did not appropriate any fund balance as a funding source in the … did not provide cash flow estimates for 2018, which would have allowed the City to determine if unrestricted fund …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Administration of the Article 8-A Loan Program
… Purpose To determine whether the loans awarded by New York City’s Department of Housing Preservation and Development (HPD) under the Article 8-A Program are being used only for qualified … purpose, and whether loan recipients are complying with the requirements of their loans with respect to correcting …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-program