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Town of Milo – Financial Condition (2020M-172)

… fund operations. The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear … annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/ or … with our recommendations and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172

Town of Knox – Town Clerk (2020M-72)

Determine whether the Town Clerk Clerk recorded deposited disbursed and reported all money collected timely and accurately

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

City of Fulton – Capital Projects (2021M-184)

… report - pdf ] Audit Objective Determine whether City of Fulton (City) officials appropriately maintained capital … Determine whether City of Fulton City officials appropriately maintained capital …

https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184

Town of Pendleton – Capital Projects (2024M-72)

… a result, the Supervisor and Board were unaware of total project costs, and the Board could not effectively monitor … Specifically, the Supervisor and Board did not: Establish project scope, timelines, cost or funding sources for any of the Town’s five projects. Prepare detailed project budgets for each project. Transparently communicate …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72

Town of Hector – Employee Compensation (2024M-85)

… was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that … employees a total of $150,155 that was not authorized by the Town Board (Board). Inaccurately accrued and/or recorded … $5,271 for a separation payment that was not approved by the Board. Key Recommendations Annually establish and …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85

Town of Greece – Information Technology (2017M-145)

… evaluate the Town’s Information Technology (IT) controls for the period January 1, 2016 through June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of approximately 96,000. The Town is governed by an elected five-member Town Board. Budgeted …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145

Town of New Hartford – Procurement (2017M-149)

… 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149

Village of Tuckahoe – Financial Condition (2015M-88)

… our audit was to review the Village’s financial condition for the period June 1, 2011 through March 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is governed by an elected five-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88

Town of Wappinger – Financial Condition (2013M-94)

… An elected five-member Town Board is the legislative body responsible for overseeing the Town’s operations and … were consistently under-budgeted and reliance was placed on non-recurring revenues such as fund balance appropriations …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

Village of Monticello – Budget Review (B4-14-15)

… the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the … that the significant revenue and expenditure projections in the tentative budget are reasonable. The tentative budget … tax levy limit. Key Recommendations Include a tax overlay in the budget they adopt. Determine the reasonableness of …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15

Village of Bainbridge – Financial Operations (2014M-227)

… 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal … supported or authorized. The Village billed $77,000 more in water and sewer capital assessment charges than was …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)

audit; village; east syracuse

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-syracuse-village-2023-79.pdf

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172

Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and disbursed.

https://www.osc.ny.gov/files/local-government/audits/2024/pdf/throop-town-2022-172.pdf

Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)

Determine whether Town officials ensured that the Supervisor’s disbursements were proper and the Clerk’s cash receipts were properly billed, collected and depos

https://www.osc.ny.gov/files/local-government/audits/pdf/andes-2019-194.pdf