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Adequacy of 2021 Budgets - Town of Elma (S9-21-8)
… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. The Town of Bolton (Town) is one of the local …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Adequacy of 2021 Budgets - Essex County (S9-21-9)
… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Jamestown (City) is one of the local governments included in our review. The City is located in Chautauqua County. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Town of Phelps – Financial Management (2015M-70)
… was to review the Town’s financial management practices for the period January 1, 2011 through March 27, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $3.6 million. Key Findings The … to govern the budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Marilla – Town Supervisor’s Activities (2015M-27)
The purpose of our audit was to review the Supervisors financial records and reports for the period January 1 2009 through February 3 2015
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Village of Suffern – Budget Review (B22-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects … are reasonable. The Village’s tentative budget includes a tax levy of $12,029,454, which is within the limit …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Southold – Financial Operations (2014M-299)
… a population of approximately 23,200. The Town is governed by an elected six-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Village of Suffern – Budget Review (B21-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects … Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. However, we estimate …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Town of Willing – Justice Court Operations (2014M-377)
… operations for the period January 1, 2011 through October 24, 2014. Background The Town of Willing is located in … operations for the period January 1 2011 through October 24 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Louisville – Water User Charges (2015M-44)
… audit was to review the Town’s water user charge activity for the period January 1, 2013 through July 9, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $2.1 million. Key Findings The … adjustments. There is no review or prior approval required for adjustments to be made in the system. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, … The purpose of our audit was to evaluate the Towns management of the Park for the period January 1 2011 through April 8 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Warrensburg - Procurement (2014M-96)
… 31, 2013. Background The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and … Key Findings The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as … policy annually. Ensure that competitive bids are obtained in accordance with the purchasing policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Villenova – Purchasing (2014M-52)
… audit was to evaluate internal controls over purchasing for the period of January 1, 2013 through January 24, 2014. … is approximately 1,100 residents. Budgeted appropriations for 2014 total about $775,000. Key Findings Town officials did not solicit quotes for certain purchases. Purchase prices were not always …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Stockton – Financial Management (2014M-90)
… was to assess the Town’s financial management practices for the period January 1, 2012 through February 13, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.3 million. Key Findings The … balance. Adopt budgets that included realistic estimates for appropriations. Develop a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Sheridan – Cellular Phones (2013M-334)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cellular telephones for … individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have established written … cell phones. While the Town provided cell phone service to Town officials and employees for job-related use, it also …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, 2014. … property tax relief payment. Budgeted appropriations for 2014 total approximately $1.8 million. Key Findings We … and the application process. Review and approve all claims for payment to ensure that they are supported by sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Overview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfVirtual Currency Licensing (2022-S-18)
To determine whether the Department of Financial Services (DFS) provides adequate oversight of the applications for, and the supervision and examination of, virtual currency licensees to ensure compliance with New York Codes, Rules and Regulations (NYCRR) Title 23, Part 200.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s18.pdfProperty Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdf