Search

Town of East Hampton – Budget Review (B18-7-9)

… The Town’s 2019 tentative budget complies with the tax levy limit. Key Recommendations The budget review did not …

https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9

Town of Red Hook - Financial Condition (2018M-171)

… 2018, the Board adopted a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual … The policy did not define the time periods or means for which fund balance will be used and replenished. The … capital plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider …

https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171

Village of Trumansburg - Ambulance Fund Accountability (2018M-168)

… [read complete report - pdf] Audit Objective Determine whether Village … Town of Ulysses $28,331. Village officials did not perform monthly accountabilities of the ambulance fund. Key Recommendations Perform a monthly accountability of the ambulance fund. Research …

https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168

Town of East Otto - Information Technology (2018M-156)

… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt an acceptable … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156

Village of Ballston Spa - Financial Condition (2017M-256)

… did not maintain accurate accounting records and failed to file required annual financial reports for the last four … balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal year-end 2018. Key Recommendations Maintain adequate accounting records in a timely manner. Monitor the Village’s financial condition …

https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256

Town of Clarkson - Justice Court Operations (2018M-57)

… Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to … and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57

Putnam County – Probation Department Collection of Revenue (2014M-5)

… Key Recommendation There are no recommendations in this report. …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5

Town of Broadalbin - Records and Reports (2018M-63)

… financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …

https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63

Town of Athens - Town Clerk/Tax Collector (2018M-41)

… in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County Treasurer (Treasurer) in a … three weeks of January 2016 but remitted these collections to the Supervisor between four to six weeks later. Clerk fees and real property taxes were …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41

Town of Carrollton – Justice Court Operations (2018M-21)

… the composition of these excess balances. The Justices' bail reports included bail for 18 individuals totaling $7,150 that could not be … any differences. Routinely generate current pending bail reports and reconcile to bank balances. Examine Court …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21

City of Batavia – Business Improvement District (2017M-283)

… 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately 15,500 residents and is …

https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283

City of Long Beach – Budget Review (B18-7-5)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B1875 …

https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5

Town of Hartwick – Water District Operations (2017M-250)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that bills for water … July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. … if they serviced the water meters. Water rents were not billed to some District users. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250

Village of Franklin – Fund Balance Management (2018M-13)

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware … Village of Franklin Fund Balance Management 2018M13 …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13

Town of Angelica – Justice Court Operations (2018M-11)

… as required. Key Recommendations Ensure that deposits are made no later than 72 hours from the date of collection. …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11

Town of Bethany – Town Clerk Fees (2017M-226)

Town of Bethany Town Clerk Fees 2017M226

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226

Village of Ossining – Parking Ticket Collections (2017M-259)

… adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, … Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets have remained on the unpaid parking tickets report …

https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259

Town of East Hampton – Budget Review (B17-7-15)

… The Town’s 2018 tentative budget complies with the tax levy limit. Key Recommendations The budget review did not …

https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15

City of Mount Vernon – Audit Follow-Up (2020M-96-F)

… 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in implementing our recommendations in the audit report City of Mount Vernon … to file the required annual financial report (AFR) 1 with our office for fiscal years 2016 through 2019. The Council …

https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-f

City of Yonkers – Budget Review (B6-14-14) - Revised

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … years and will create a funding gap. The City continues to rely on fund balance for recurring expenditures. Revenue … cameras; the legislation authorizing this revenue is set to expire on December 1, 2014. The City continues to rely on …

https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revised