Search
Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Background The Golden Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The … The Company currently has two existing fire stations and is building a new fire station that is near completion. The Company’s revenue for the 2011 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… District is a district corporation of the State, distinct and separate from the Town of Colesville and is located in Broome County. The Board of Fire … The District does not have adequate financial policies and procedures. While the Board has adopted a purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsYaphank Fire District – Claims Processing (2013M-51)
… and serves 14.1 square miles in the areas of Yaphank, Shirley and Medford. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background The White Lake Fire District is … money than it received. Budget inaccuracies contributed to the District using 54 percent of fund balance to fund the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Town of Sand Lake – Justice Court (2015M-121)
… February 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of approximately 8,530. The Town, which is governed by an elected five-member Town Board, operates a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Owego – Financial Management (2015M-179)
… Board. Budgeted appropriations for the major operating funds for 2015 total approximately $11.8 million. Key … not develop reasonable revenue estimates for the general funds’ budgets because they were not based on a historical …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Minden – Budgeting (2014M-366)
… The Town of Minden is located in Montgomery County and includes the Village of Fort Plain within its boundaries. … adopted budgets with unrealistic estimates of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and allocate sales tax revenues in compliance with statute …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period … information presented in the annual financial report to the State Comptroller is accurate. Budget and account for … with statute and determine what remedies are available to address prior taxpayer inequities. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Tyrone – Financial Management (2014M-343)
… The Town of Tyrone is located in Schuyler County and has a population of approximately 1,600. The Town is governed by … The Town should avoid relying on surplus fund balance as a revenue source to finance recurring expenditures, which … include determining the level of fund balance that must be maintained for sufficient cash flow and other purposes. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Tuxedo – Financial Operations (2014M-284)
… Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. The Town is … Key Findings The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with detailed monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of South Bristol – Financial Management (2015M-140)
… operations for the period January 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in … operations for the period January 1 2014 through May 20 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140City of Mount Vernon – Budget Review (B21-6-3)
… of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are unsupported and could be … at a reasonable level. Monitor real estate transfer tax, mortgage tax, and Court fees revenues closely throughout the …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Town of Worth – Financial Operations (2014M-323)
… The Town of Worth is located in Jefferson County and had a population of 231 as of the 2010 Census. The Town … interest. Key Recommendations Maintain accurate, complete and up-to-date accounting records. Pay only those claims that have been audited and approved for payment by the Board, except where allowed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of West Seneca – Purchasing (2015M-11)
… The Town of West Seneca is located in Erie County and has a population of approximately 45,700. The Town is … by an elected three-member Board comprising the Supervisor and two Council members. Budgeted appropriations for 2014 … ensure that it is consistent with statutory requirements and meets the needs of the Town. Audit and approve claims …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… A centralized contract is a contract let by the Office of General Services (OGS) for use … from centralized contracts are provided by OGS in the contract award notices available on the OGS website. Agencies … A centralized contract is a contract let by the Office of General Services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsTown of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Key Findings The Justices did not require the clerk to perform monthly bank reconciliations or accountabilities … The Justices did not routinely submit monthly reports to OSC’s Justice Court Fund (JCF) and did not remit more than …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Lewisboro – Financial Condition (2014M-309)
… The Town, which is governed by a Town Board, operates one water district and two sewer districts. Budgeted appropriations for 2014 totaled …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Town of Jasper – Financial Management (2015M-150)
The purpose of our audit was to review the Towns financial operations for the period January 1 2012 through April 20 2015
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Town of Hume – Financial Management (2014M-333)
… balanced budgets that fund recurring expenditures with recurring revenues. Review budget-versus-actual reports …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Russia – Financial Management (2014M-212)
… The Town of Russia is located in Herkimer County and has a population of approximately 2,600. The Town is governed by … and the Town has accumulated excessive funds as a result. The Board has typically underestimated revenues and … plans. Key Recommendations Develop a fund balance policy that establishes a reasonable amount of fund balance to meet …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212