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Village of Bainbridge – Financial Operations (2014M-227)
… Purpose of Audit The purpose of our audit was to review the Village’s accounting records … June 1, 2012 through May 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a … Village of Bainbridge Financial Operations 2014M227 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Russia – Financial Management (2014M-212)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, … The purpose of our audit was to evaluate the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Length of Service Award Programs (2014-MS-1)
… Municipal Law (GML). The point system specifies how points toward LOSAP service credit will be earned by … in the point system and specifies the maximum number of points that can be earned for performing each activity. Volunteers earning 50 service award points annually must be credited with one year of LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Village of Forestville – Water Fund (2012M-207)
… pay for the related debt. Although the Board raised water rates five times starting in June 2007, it did not establish … fiscal year. Key Recommendations Review and revise water rates to ensure they generate sufficient revenue to cover … and establish reserves to set aside an appropriate portion of revenue from rate increases to pay for future debt …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Java – Water Accountability (2013M-338)
… audit was to review the Town’s water district operations for the period March 1, 2012 through October 17, 2013. … Key Findings Town officials do not have written procedures for reconciling the water produced by the Town’s water … produced to the total amount metered and estimated amounts for authorized unbilled uses. For the audit period, the Town …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Town of Ellicott – Justice Court (2015M-111)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … 1, 2011 through April 21, 2015. Background The Town of Ellicott is located in Chautauqua County and has a … The purpose of our audit was to examine the Courts financial activity for …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology … Village officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Village of HastingsonHudson Board Oversight 2018M92 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Town of Preston - Financial Management (2018M-81)
… Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Town of Boylston – Financial Condition (2021M-69)
… not effectively manage the Town’s financial condition. As a result, it levied more taxes than necessary to sustain … multiyear financial plans. Except as specified in Appendix A, Town officials generally agreed with our recommendations and indicated they will initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Town of Worcester – Claims Audit (2022M-145)
… were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims … a thorough and deliberate audit of claims and ensure each claim is adequately supported, for legitimate Town …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Town of Stafford – Capital Projects (2024M-17)
… Board (Board) properly authorized and monitored capital project activity. Key Findings The Board did not properly authorize and monitor capital project activity. Because the Board relied on an engineering … to manage the capital projects, the Board was not aware of project overruns, cash flow issues or financing source …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Village of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. … Village of Wurtsboro Financial Operations 2017M71 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Port Chester – Payroll (2017M-115)
Village of Port Chester Payroll 2017M115
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Town of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2015 through September 23, 2016. Background The Town of Greenport is located in Columbia County and has a … Town of Greenport Town Clerk Operations 2017M3 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Village of Clinton – Financial Management (2014M-316)
… been audited and approved for payment by the Board, except where allowed by law. Require detailed monthly financial … reports, segregate financial duties and responsibilities, where practicable, and establish sufficient compensating …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Southold – Financial Operations (2014M-299)
… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for the period January 1 through December 31, … The purpose of our audit was to review selected financial operations of the Town for the period January 1 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of Huron – Financial Management (2014M-367)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, … 1, 2011 through September 18, 2014. Background The Town of Huron is located in Wayne County and has a population of … The purpose of our audit was to review the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367DiNapoli Announces Sale of General Obligation Bonds
… on March 8, 2019. The bonds will be dated the date of delivery, expected to be March 21. A copy of the Preliminary …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsTown of Berkshire – Town Clerk (2014M-230)
… activity to the Supervisor. The Clerk did not reconcile bank accounts with accounting records or reconcile amounts … Clerk’s report in an accurate and timely manner. Reconcile bank accounts to the accounting records on a monthly basis …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Wolcott – Financial Management (2020M-131)
… of the laws governing the finances of the general fund tax bases and did not have an understanding of the finances for …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131