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Village of Bainbridge – Financial Operations (2014M-227)
… 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately 1,350. The Village is governed … five-member Board of Trustees. Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Freedom – Financial Management (2021M-191)
… did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the … funds increased by 45 percent during the past three years to approximately $735,000 as of December 31, 2020, or 69 … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Town of Russia – Financial Management (2014M-212)
… 31, 2013. Background The Town of Russia is located in Herkimer County and has a population of approximately 2,600. The Town is governed by … affairs. Expenditures for the general and highway funds in 2013 totaled approximately $1.07 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Dayton – Financial Condition (2013M-90)
… 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The Town is … and address the deficit. Use the surplus fund balance in the general and highway town-outside-village funds in a …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Brant – Justice Court (2014M-180)
… unpaid fines and fees. The Board did not conduct an annual audit of the Court’s records, as required. Key … Submit monthly reports to the JCF no later than the 10th of the following month. Review and analyze all open case files. Provide for an annual audits of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Albion – Financial Management (2021M-29)
… of 65 percent. If the Board continues to use fund balance at the current levels, it could deplete fund balance in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Village of Wurtsboro – Financial Operations (2017M-71)
… 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a population of approximately 1,250. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Port Chester – Payroll (2017M-115)
… 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester County and has a population of approximately 29,000. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Town of Preston - Financial Management (2018M-81)
… through December 31, 2017, total fund balance increased in the general fund by $94,855 (49 percent). Year-end 2017 … four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. During the same period, total fund balance in the highway fund increased by $130,589 (58 percent). …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial operations as required by … approximately $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current … 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Town of Worcester – Claims Audit (2022M-145)
… report – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively audited … and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims totaling $601,662 …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Village’s financial operations and the …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Stafford – Capital Projects (2024M-17)
… Town Board (Board) properly authorized and monitored capital project activity. Key Findings The Board did not … relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Town of Greenport – Town Clerk Operations (2017M-3)
… The Town of Greenport is located in Columbia County and has a population of approximately 4,200. The Town is governed by … Key Findings The Clerk did not issue press-numbered duplicate receipts for all transactions and did not perform …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Boylston – Financial Condition (2021M-69)
… As a result, it levied more taxes than necessary to sustain operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Town of Huron – Financial Management (2014M-367)
… condition for the period January 1, 2011 through September 18, 2014. Background The Town of Huron is located in Wayne …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Southold – Financial Operations (2014M-299)
… 31, 2013. Background The Town of Southold is located in Suffolk County and has a population of approximately 23,200. The Town is governed by … and procedures to ensure that cash is properly safeguarded in the Receiver of Taxes, Town Clerk and Waste Management …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Department of Transportation Bulletin No. DOT-31
… 2017 Shift Lump Sum Payment. Affected Employees Employees in the CSEA Operational Service Unit – BU03 in the Department of Transportation Background Pursuant to … which require them to change their normal working hours to a shift, any part of which falls between the hours of 6:00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-31-2017-shift-lump-sum-payment-winter-maintenance-seasonTown of Ellicott – Justice Court (2015M-111)
… Court reported collecting approximately $953,000 in fines, fees and surcharges during our audit period. Key Findings The … did not segregate the duties of the full-time Court clerk, who controlled all phases of the Court’s cash collection, recording and reporting process with minimal oversight. As a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of Java – Water Accountability (2013M-338)
… and has a population of 2,057. The Town is governed by an elected Town Board comprised of the Town Supervisor and … by the Town’s water system, as indicated by the master meter readings, with the water billed to the Town’s … State Department of Environmental Conservation (DEC) on an annual basis, he did not prepare formal reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338