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Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11Adequacy of 2021 Budgets - Town of Elma (S9-21-8)
… of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted …
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)
… of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted …
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)
… of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted …
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)
… of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted …
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)
… the District has four reserve funds, the purpose and funding levels of the reserves have not been established. The … budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a multiyear financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan …
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)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for the period … The purpose of our audit was to review the Supervisors financial records and reports for the period …
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)
… [read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … The purpose of our budget review was to provide an independent evaluation of the …
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)
… Enforce and monitor timekeeping policies and ensure that all Town employees are using the Town’s timekeeping system. …
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)
… we estimate the total 2021-22 collections for sewer rent revenue will be approximately $2.25 million, which is … Village officials should carefully monitor the sewer rent revenue and make adjustments to the budget as needed … 2021-22 budget, the Village Board should be mindful of the legal requirement to maintain the tax levy increase to no …
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)
… Justice did not properly report disposed cases to the DMV. The Board did not properly audit or document its audit … by the Court and properly report disposed cases to the DMV. Perform an annual audit of the Justice’s records and …
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)
… needed to perform their job duties. Review and approve all water account adjustments. …
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)
… were not required to document usage of fuel dispensed from tanks at the Park, and the storm water manager pumped diesel fuel into his personal vehicle. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162City of Newburgh – Budget Review (B20-6-12)
… at a reasonable level to ensure funds are available in case of unanticipated expenditures or a shortfall in revenue. …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Town of Warrensburg - Procurement (2014M-96)
… was adopted in 1992 and has not been reviewed or adopted annually as required by law. Not all purchases which required … Key Recommendations Review the purchasing policy annually. Ensure that competitive bids are obtained in …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Villenova – Purchasing (2014M-52)
… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected Town Board. … did not solicit quotes for certain purchases. Purchase prices were not always verified and certain contracts were …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Stockton – Financial Management (2014M-90)
… did not adopt a policy to address the level of unexpended surplus funds; as a result, the general and highway town-wide … funds have accumulated an excessive amount of unexpended surplus funds. The Board has consistently overestimated … financial plan. Key Recommendations Reduce the unexpended surplus fund balances in the general and highway town-wide …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Sheridan – Cellular Phones (2013M-334)
… through October 11, 2013. Background The Town of Sheridan is located in Chautauqua County. The Town is governed by an … basis which individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have … individuals, it lacked a policy or contract stating what amount should be reimbursed, when payments are due and …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief rebate program for the period … clarifying eligibility and the application process. Review and approve all claims for payment to ensure that they … The purpose of our audit was to review the Towns tax relief rebate program for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189