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Village of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted … percent of the ensuing year’s budget. Did not consider historical or known trends of revenues and expenditures when …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Town of Wales – Financial Management (2017M-32)
Town of Wales Financial Management 2017M32
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Town of Lisbon – Financial Condition (2012M-202)
Town of Lisbon Financial Condition 2012M202
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Windsor – Financial Management (2025M-24)
… [read complete report – pdf] Audit Objective Determine whether the Town of … deficits totaling $482,700 in the general fund town-wide (TW), general fund town-outside-village (TOV) and highway fund … in the main operating funds. Recommendations The audit report includes five recommendations to help improve the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Village of Lindenhurst – Claims Processing (2016M-345)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing … The Board delegated its claims auditing responsibility to the Clerk-Treasurer. Not all claims contained adequate …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Town of Corinth – Claims Auditing (2017M-102)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Village of Monticello – Financial Condition (2020M-107)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Board of Trustees (Board) properly managed financial condition. Key … significant infrastructure needs that it lacks the funds to address. Key Recommendations The Board should: Create a …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107City of Yonkers – Budget Review (B6-16-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Town of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background The Town of Stratford is located …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11City of Salamanca – Employee Benefits (2023M-96)
… report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly … in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and October 31, 2022, to 18 employees, totaling approximately $306,000, we noted: …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Town of Norwich – Justice Court (S9-14-3)
… through December 31, 2013. Background The Town covers 42 square miles and has approximately 3,800 residents. The Town Board, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Town of Dannemora – Part-Town Activities (2017M-215)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Canaan – Board Oversight (2017M-183)
… 1, 2016 through December 31, 2016. Background The Town of Canaan is located in Columbia County and has a population of … records and reports of officers and employees. … Town of Canaan Board Oversight 2017M183 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Town of McDonough – Financial Operations (2017M-120)
… of our audit was to review the Town’s financial operations for the period January 1, 2016 through March 23, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 total $678,550. Key Findings Town officials …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Town of Bainbridge – Financial Management (2016M-332)
… Purpose of Audit The purpose of our audit was to assess Town officials’ management of the … through 2015, officials used one-time financing sources to fund recurring expenditures, adopting budgets that were …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Town of Schaghticoke – Water Operations (2016M-390)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the … approximately $4.3 million. Key Findings Duties related to billings, collections, deposits and recordkeeping were not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Village of Speculator – Financial Condition (2013M-381)
… is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The Village Board comprises four elected Trustees and an elected Mayor. Its adopted appropriations for the … deficits have caused deficit fund balances in the water and sewer funds. Significant outstanding interfund loans to …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Town of Tyre - Long-Term Planning (2019M-61)
… multiyear financial or capital plans. A reserve plan which details justifications for reserves to be established or … Highway Superintendent did not: Submit an annual inventory list and estimates of highway and bridge related expenditures … provide the Board with the required highway inventory list and agreement for the expenditure of highway money, …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61City of Amsterdam – Recreation Department (2023M-29)
… deposited. $895 in cash was remitted for the four-hour Craft Beer Fest the day of the event . Tickets cost $45 to …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Town of Shelby – Financial Management (2012M-206)
… 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 … the bookkeeper did not always enter all transactions in the computerized accounting system, adjusted bank balances … were approximately $997,800 less than cash balances in the Town’s computerized accounting records. The Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206