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City of Ogdensburg - Payroll Processing – (2014M-207)
… internal controls over payroll processing for the period January 1, 2013 through March 31, 2014. Background The City …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Town of Salina – Information Technology (2013M-256)
… March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Village of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, … water fund, $72,000 for the sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key … Key Recommendations Segregate the water, sewer and electric duties of billing, collecting and recording to the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition for the period … The Board did not adopt a policy or develop procedures to govern the level of fund balance maintained. The Board had … comprehensive multi-year financial and capital plan to adequately address the Town’s long-term operational and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Nichols – Financial Condition (2013M-50)
… the Village has a very small tax base, and the Board did not include contingency appropriations in its budgets, … to unforeseen expenditures of this magnitude other than to hope that it might get some revenue source, like Federal or State aid, if there …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Nelsonville – Financial Operations (2012M-242)
… annual basis. Ensure that the Clerk-Treasurer reconciles all the bank accounts monthly. Certify the payroll before the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Middleburgh – Fiscal Operations (2013M-10)
Village of Middleburgh Fiscal Operations 2013M10
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Sidney – Financial Activities (2023M-14)
… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … satisfy the liabilities. Key Recommendations Analyze the airport’s revenues and expenditures to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Village of Suffern – Budget Review (B23-6-2)
… estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 million and $2.47 … and approximately $448,000 less than budgeted for sewer rent revenues. The Village’s tentative budget includes a tax … Further review the reasonableness of the water and sewer rent revenue estimates before adopting the budget. Be mindful …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Village of Pomona – Financial Condition (2015M-272)
… of the end of fiscal year 2014-15. Village officials have not developed a multiyear plan to address the Village’s … than throughout the year when needed. The Board does not receive audited financial statements in a timely manner. … in a timely manner so that budget lines items are not overexpended. Ensure that the independent auditor …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Rhinebeck – Water Fees (2013M-311)
… Clerk’s duties were inadequately segregated, unpaid water bills were not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did not approve all customer account … bill finance charges are assessed in accordance with its local law, as written, or consider amending its local law to …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311City of Yonkers – Information Technology (2017M-86)
City of Yonkers Information Technology 2017M86
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2013 through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of … Town of Wales Financial Management 2017M32 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Village of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance … 1, 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County … Village of Morris Fund Balance 2017M58 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Monticello – Board Oversight (2016M-337)
… the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through April 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $12.2 million. …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund; … Determine whether the Village of Mexico Village Board of Trustees Board adopted realistic …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Canaseraga – Claims Audit (2023M-48)
… audited and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village … could have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately $758,000, … were paid without evidence of being audited or reviewed by the Village Board (Board). 64 claims totaling approximately …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Village of Penn Yan – Procurement (2024M-152)
… [read complete report – pdf] Audit Objective Determine whether Village of Penn … and measurements prior to procuring goods requiring installation in Village facilities to ensure that the items …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Ashland – Long-Term Planning (2024M-114)
… five years might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Chesterfield – Town Clerk (2024M-110)
… complete report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … remitted and reported collections. Key Findings The Clerk did not properly record, deposit, remit or report … Determine whether the Town of Chesterfield Town Town Clerk Clerk properly …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110