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Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and financial practices … departments. Key Recommendations Take appropriate action to recover any moneys due the Town. Ensure that the Clerk … The purpose of our audit was to examine the former Clerks records and financial practices …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159City of Newburgh – Budget Review (B21-6-13)
… face shortfalls based on revenue estimates for parking violation fines, sanitation user fees, sewer usage and sale … in revenue. Review the revenue estimate for parking violation fines, sanitation user fees, sewer usage, and sale …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13City of Yonkers – Budget Review (B21-6-8)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… public library which received its charter from the State Board of Regents in 1988. The Library is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Middlefield – Budgeting (2015M-109)
… 1, 2013 through January 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Mamakating – Records and Reports (2015M-164)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s recorded and reported … 1, 2014 through January 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population … The purpose of our audit was to evaluate the Towns recorded and reported …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… 31, 2015. Background The Town of Malone is located in Franklin County and has a population of approximately 14,500. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTown of Springport – Financial Management (2014M-329)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … more fund balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations … its money into other reserve funds with the same tax base to the extent permitted by statute. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Wright – Financial Operations (2014M-277)
… Purpose of Audit The purpose of our audit was to review the Town’s budget planning and … January 1, 2013 through June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population … The purpose of our audit was to review the Towns budget planning and …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277City of Newburgh – Budget Review (B23-6-9)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … fund balance and appropriated $24,770 of fund balance for the water fund. However, the water fund already has a … corresponding expenditures in their 2024 adopted budget for the New York State Touring Route Program because there is …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9City of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … claims from annual appropriations instead of using debt. Review the estimate for contractual appropriations and adjust … The purpose of our budget review was to identify issues which impact the City of …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B24-6-7)
The purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future years
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Ulster County – Court and Trust Funds (2014M-352)
… The purpose of our review was to examine controls over the County’s court and trust funds for the period January 1, 2013 … may be provided to the court and then delivered to the County Commissioner of Finance for safekeeping, such as …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Town of York – Budgeting and Financial Oversight (2014M-181)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices and financial … policies and procedures or long-term financial plans to govern the budget process or the appropriate level of fund balance to be maintained in each fund. As a result, the Board did not …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and financial oversight … policies and procedures or a long-term financial plan to govern the budgeting process or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Westfield, Town of – Financial Management (2013M-389)
… budgets that inappropriately allocated sales and use tax revenues to the general town-wide fund, at the expense of … on personal service costs. Account for all sales and use tax revenues in the town-outside-village funds until real …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Kiantone – Town Clerk (2014M-273)
… Purpose of Audit The purpose of our audit was to review the processes and procedures over … 1, 2013 through August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a … The purpose of our audit was to review the processes and procedures over …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Thurston – Financial Management (2013M-280)
… and an elected Town Supervisor. The Town’s main operating funds include the general and highway funds. Expenditures from those funds in the 2013 fiscal year totaled approximately $827,500. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Stony Point – Claims Processing and Purchasing (2014M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s claims processing and … 1, 2013 through April 21, 2014. Background The Town of Stony Point is located in Rockland County and has a … The purpose of our audit was to evaluate the Towns claims processing and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Ira – Financial Management (2014M-280)
… 1, 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280