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Town of Wayne – Justice Court (2013M-52)
… of the Justice for the period January 1, 2010, to August 31, 2012. Background The Town of Wayne is located in Steuben … the Town Supervisor. For the fiscal year ended December 31, 2011, the Town reported net revenues from fines and … and the Board did not provide effective oversight of Court operations, resulting in a $2,910 shortage in the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Village of Allegany – Vehicle Fuel (2012M-308)
… more than $2,300 in gasoline purchases using fuel credit cards without receipts to document these transactions or … card purchases that include provisions to ensure that all cards are kept in the custody of Village officials and that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s … 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Chautauqua – Fiscal Stress (2013M-220)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012, through July 16, 2013. … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year were approximately $1.3 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220City of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement … which has approximately 47,000 residents, is governed by a seven-member Common Council. The 2015 general fund budget …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Town of Philipstown – Financial Management (2024M-100)
… financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) … in the decline of the general fund balance from $1 million to $53,137. Specifically, the Board did not: Appropriately … sufficient estimates of revenues and expenditures based on historical trends and other known factors. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Village of Schoharie - Board Oversight (2018M-184)
… records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … accrual, use and payout of comp time. Except as specified in Appendix A, Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Village of Walden – Financial Condition (2017M-255)
… Purpose of Audit The purpose of our audit was to determine whether … 19, 2017. Background The Village of Walden is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Town of Thompson - Board Oversight (2018M-69)
… and accurately, which ultimately cost the Town $7,955 in late fees and uncollected amounts. The Board did not … Comptroller’s duties and ensure that proper controls were in place over cash receipts and disbursements. The … agreed with our recommendations and indicated they are in the process of implementing corrective action. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Town of Corinth – Claims Auditing (2017M-102)
… 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately 6,500. The Town is governed by … not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a deliberate …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Oxford – Financial Management (2016M-420)
Town of Oxford Financial Management 2016M420
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Stockton – Financial Management (2014M-90)
… 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately 2,200. The Town is governed by … The Board has consistently overestimated appropriations in annual budgets. Town officials have not developed a …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Virgil – Board Oversight (2015M-40)
… The Board did not ensure that adequate controls were in place over the billing and collecting of water and sewer … The Board did not ensure that adequate controls were in place over the Town’s fuel use. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Owego – Financial Management (2015M-179)
… December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. The Town is governed by … actual results. The Town accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179City of Amsterdam - Budget Review (B21-5-5)
… an independent evaluation of the City’s proposed budget for 2021-22. Background Chapter 531 of the Laws of 2019 … deficits in the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. Local … limit. Key Recommendations Be mindful of restrictions when budgeting and planning for the use of the Act funds. Develop …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5Town of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department operations for the period … management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Town of Dannemora – Part-Town Activities (2017M-215)
… Purpose of Audit The purpose of our audit was to determine whether … the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by a … allocation of PT activities and ensure they are allocated in the proper fund in accordance with these requirements. … …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Erwin – Justice Court (2017M-266)
… uncorrected. The Justices did not ensure that vehicle and traffic violations were adjudicated and reported in a timely manner. … any discrepancies. The Justices should review the Traffic Safety Law Enforcement and Disposition reports to …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266City of Lockport – Cash Flow (2014M-195)
… problems. The Treasurer does not routinely prepare cash-flow analyses. Without cash-flow projections, the Council and City officials were unaware …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Village of Newport – Financial Management (2017M-12)
… 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12