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Town of Hume – Financial Management (2014M-333)
… February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately … the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of January 1, … Review budget-versus-actual reports and past trends in order to develop budgets that are based on prior actual …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Russia – Financial Management (2014M-212)
… 31, 2013. Background The Town of Russia is located in Herkimer County and has a population of approximately … affairs. Expenditures for the general and highway funds in 2013 totaled approximately $1.07 million. Key Findings The … needs and formulate a plan for the use of excess funds in a manner that benefits taxpayers. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Horseheads – Financial Management (2015M-211)
… 30, 2015. Background The Town of Horseheads is located in Chemung County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Potsdam – Justice Court (2014M-014)
… and reports for the period January 1, 2009 through August 5, 2013. Background The Town of Potsdam (Town) is located in … Court’s liabilities exceeded the Justices’ total available cash, resulting in a cash shortage of $117,120 during the … the receipt dates to a different month, and the receipt numbers were deleted. Receipts were not reported to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014State Contract and Payment Actions in April
… and related transactions valued at $50 million and nearly 6,900 payments valued at more than $105.8 million. More … programs. $1.1 million with HFT Management Inc. for a child nutrition advertising. Empire State Development … pending resolution of disputes between subcontractors and prime contractors. Cumulatively through April for calendar …
https://www.osc.ny.gov/press/releases/2020/05/state-contract-and-payment-actions-aprilTown of Pierrepont – Fiscal Stress (2014M-314)
… which is governed by a five-member Town Board, is located in St. Lawrence County and has a population of approximately … has appropriated more fund balance than it had available in its budgets, resulting in unrestricted, unappropriated fund deficits. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314State Contract and Payment Actions in May
… of contracts related to the COVID-19 crisis until July 6, 2020. At the administration's request, OSC has been … of New York $6.5 million with Coursedog Inc. to implement a curriculum and event management system. Department of … pending resolution of disputes between subcontractors and prime contractors. Cumulatively through May for calendar year …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayTown of German Flatts – Fiscal Stress (2015M-217)
… 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately … to be maintained. The town-wide general fund relied on revenue anticipation notes (RAN) to fund operations. The … amounts of fund balance the Town should maintain in each fund. Decrease reliance on annual RAN borrowings to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of Afton – Budgeting Practices (2013M-304)
… January 1, 2012 to August 22, 2013. Background The Town of Afton is located in Chenango County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Town of Ellicott – Justice Court (2015M-111)
… activity, and the full-time Court clerk did not notify the DMV of unresolved tickets in a timely manner. The Board did … any variances. Periodically review and reconcile the DMV pending-ticket log with the Court’s caseload activity to … timely manner and ensure that the Court clerks update the DMV records of tickets that have been paid. Perform, or hire …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s … financial activity for the period January 1, 2009 through August 6, 2014. Background The Town of Ellery is located in … The purpose of our audit was to examine the Justice Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Milford – Financial Condition (2013M-355)
… August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an elected Town Board … fund to finance operations for the part-town highway fund in 2013. This interfund advance inappropriately crossed the … and capital plan, nor did it have any other mechanism in place to adequately address the Town’s long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Oversight of Adult Care Facilities
… alcohol and marijuana paraphernalia left out in a medical office and an administrator’s office, respectively. Such … complaints included allegations of poor care, lack of resident supervision, and dirty or poorly maintained … investigations with substantiated allegations, including a resident abusing another resident, call bells not working …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesTown of Mayfield - Town Clerk (2016M-29)
… our audit was to review the Clerk’s financial operations for the period January 1, 2014 through February 28, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.9 million. Key Findings The … of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29State Contract and Payment Actions in January
… of General Services $15.5 million with Matco Electric Corporation to provide an audio monitoring system and … of Transportation $32.8 million with Piedmont 60 Broad Street LLC for the lease of 25 Beaver Street in New York … for assistance with the Health Benefit Exchange, including insurance enrollment and call center operations. $2.7 million …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januarySauquoit Valley Central School District - Procurement (2019M-228)
… services. Obtain verbal and written quotes as required by the procurement policy. Document all purchase decisions …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228State Contract and Payment Actions in December
… and operating costs for the AIM Photonics facility in Rochester. $8.3 million to Syracuse University for … Construction Co. LLC for reconstruction of the I-81 and NY 17 Interchange in Broome County. New York State Thruway … $13.4 million to Tappan Zee Constructors LLC for the New NY Bridge Project. $1.3 million to HNTB New York Engineering …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberOpinion 90-42
… recording or filing fees due the county. October 16, 1990 Angelo Patti, Deputy County Clerk County of Rensselaer …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Oversight of the Nourish New York Program (2022-S-33)
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development. It will also address the options for amending the budget and monitoring the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-the-budget-process-060723.pdf