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Village of Churchville – Financial Management (2025M-128)
… or a written reserve policy, or receive and review budget status reports, which could have assisted in developing and … Section 35 of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128Town of Wawayanda – Financial Operations (2024M-160)
… no rationale was established for maintaining this level of unrestricted fund balance. As a result, real … as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160City of Amsterdam – Budget Review (B25-5-5)
… independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … on May 6, 2025, or 35 days after the Charter-established deadline. The proposed budget for the recreation fund is not … budgets are submitted to the Council on or before the deadline. Continue to evaluate and explore ways to make the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Town of Bethlehem – Information Technology (2025M-25)
… use the IT systems for Internet access, email, receiving online payments and to maintain various records, such as … for personal use, such as news and advertising, personal online banking and finances, entertainment and travel, … use the IT systems for Internet access email receiving online payments and to maintain various records such as …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25City of Lockport – Budget Review (B24-1-8)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended … The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, after we were presented with the proposed 2025 budget, the Common Council amended the 2024 budget by …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8City of Dunkirk – Budget Review (B24-1-10)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10City of Gloversville – City Clerk (2019M-96)
… report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The current Clerk began properly accounting for fees as of October 1, 2017. The former Clerk did not properly account … Determine whether the City of Gloversville City Clerk properly accounted for fees …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Village 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 … fund balance will likely be fully depleted at the end of the 2019-20 fiscal year. The Village has exhausted nearly …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Village of Mayville – Online Banking (2020M-150)
Determine whether the Village of Mayville Village Board of Trustees Board ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150City of Johnstown – Financial Management (2020M-134)
… - pdf] Audit Objective Determine whether the City of Johnstown (City) officials maintained accurate and complete … Determine whether the City of Johnstown City officials maintained accurate and complete …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134City of Johnstown – Information Technology (2020M-127)
… to minimize the risk of data loss or suffering a serious interruption of services. Sensitive IT control weaknesses … City officials were given an opportunity to respond to our findings and recommendations within 30 days of the exit …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Town of New Hudson – Tax Collection (2021M-2)
… not: Remit collections to the Town Supervisor (Supervisor) weekly, as required. Key Recommendation Remit all real … tax collections, penalties and interest to the Supervisor weekly. Town officials agreed with our recommendation and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Town of Milo – Financial Condition (2020M-172)
… the Town’s financial condition. More real property taxes and user fees were levied than needed to fund operations. The … of its funds from 2017 through 2020, multiyear financial and capital plans or the following policies: Fund Balance … Budgeting As of December 31, 2020, the general, highway and water funds unrestricted fund balances were excessive, …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Potter – Town Clerk (2020M-113)
… Consult with legal counsel and the Town’s insurance agent to recoup the missing money from the former Clerk. …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Town of Fishkill – Information Technology (2020M-153)
Determine whether Town of Fishkill Town officials ensured the Towns Information Technology IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Solon - Financial Management (2018M-233)
… whether the Board established a fund balance and reserve policy and long-term plans to address the Town’s operational … Develop and adopt a fund balance and reserve policy that establishes the level of fund balance and … Determine if the Board established a fund balance reserve policy and longterm plans to address Towns operational and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Town of Harrison - Budgeting Practices (2018M-142)
… Board underestimated revenues in its budgets by a total of $15.4 million, or an average of $3.08 million (8 percent) per year, which created … Unassigned fund balance ranged between 17 and 40 percent of ensuing years’ appropriations. In addition, sensitive …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Town of Woodstock - Information Technology (2018M-211)
… implement and enforce procedures to monitor the use of IT resources, including personal use. Adopt written IT …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Village of Muttontown - Board Oversight (2018M-251)
… Determine whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Key Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Town of Queensbury - Information Technology (2018M-224)
… officials ensured the Town’s information technology (IT) systems were adequately secured and protected against … a formal disaster recovery plan. In addition, sensitive IT control weaknesses were communicated confidentially to … Determine whether officials ensured the Towns IT systems were adequately secured and protected against …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224