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DiNapoli Issues Analysis of 2021-22 Enacted State Budget
… of new resources, totaling an estimated $26.7 billion in SFY 2021-22. These resources include federal support, … from tax increases, and other new resources, resulting in the largest budget in state history at an estimated $212 billion, according to …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetTown of Marcy – Justice Court Operations (2020M-166)
… and accountabilities, monitor the work performed by the clerk and ensure pending traffic tickets are enforced …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Webster – Audit Follow Up (2012M-110-F)
… assess the Village’s progress, as of September 30, 2013, in implementing our recommendations in the audit report released in October 2012. Background The … were approximately $3.3 million. Results of Review Based on our limited procedures, it appears that the Village …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fVillage of Victory – Audit Follow Up (2010M-35-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2013, in …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fVillage of Upper Brookville – Justice Court (2013M-160)
… Purpose of Audit The purpose of our audit was to determine if the Board and Justice established adequate … over the court clerk for the period June 1, 2011, to September 30, 2012. Background The Village of Upper … Justices reported $92,851 in fines, fees, and surcharges to the JCF. Key Findings Although the Justices have submitted …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Sylvan Beach – Board Oversight (2013M-34)
… Purpose of Audit The purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is … the abstracts. The Board did not annually audit, or cause to be audited, the financial records of the Clerk-Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Village of Pulaski – Selected Village Operations (2013M-142)
… to January 31, 2013. Background The Village of Pulaski is located in Oswego County and has approximately 2,400 residents. The Village is governed by an elected Board of Trustees which comprises a … location. Key Recommendations Ensure that due care is taken to adhere to all statutory requirements as they …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Village of Penn Yan – Water Operations (2013M-104)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background The Village of Penn Yan is … did not receive or review sufficient financial information to appropriately monitor water financial operations. Our …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris … Key Findings The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Village of Mount Morris – Justice Court (2013M-152)
… of our audit was to examine the Court’s financial activity for the period January 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village … cash account had a shortage of at least $1,240. This shortage occurred because Justice Glanville failed to …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Gardiner – Selected Financial Activities (2013M-67)
… the Board’s oversight of the Town’s financial activities for the period January 1, 2011, to August 30, 2012. … The Town Board is the legislative body that is responsible for managing Town operations including establishing internal controls. The Town’s budgeted appropriations for 2011 and 2012 were approximately $2.5 million each year. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Florida – Town Clerk Operations (2012M-215)
… 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of … and reports or physically secure collections, there may have been transactions that were not accounted for and … storage medium and should ensure access to collections is limited. … Town of Florida Town Clerk Operations 2012M215 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Town of East Hampton – Budget Review (B7-13-17)
… 2014 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling … There are no recommendations for this report. … Town of East Hampton Budget Review B71317 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Town of Eastchester – Parking Ticket Collections (2012M-246)
… However, as of August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Town of New Windsor – Information Technology (2020M-137)
… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information technology … plan. Ensure online banking agreements comply with New York State General Municipal Law (GML). Sensitive …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Town of Mount Pleasant – Financial Condition (2013M-303)
… amounts of unexpended surplus funds that the Town should maintain. Appropriate only available fund balance to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Mohawk – Records and Reports (2013M-113)
… totaled $1.5 million. Key Findings The Supervisor did not maintain accurate and complete accounting records to properly document assets, liabilities, fund balances, results of operations, or … transactions (including adjusting journal entries) are accurately recorded in the accounting records, within the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 … estimates for significant expenditures in the 2021 adopted budget. Key Recommendation In consideration of the …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Town of Caneadea – Fund Balance Management (2020M-145)
… The Board did not effectively manage fund balance and spent down fund balance by $427,000 or 71 percent. The Board: … ability to know what effect financial decisions would have on future fund balance levels was diminished. Key … corrective action. Appendix 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/2021/05/14/town-caneadea-fund-balance-management-2020m-145