Search
City of Amsterdam – Records and Reports (2013M-266)
… purpose of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 … failed to maintain accurate and complete accounting records. We identified significant inaccuracies in balance …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Town of Randolph – Justice Court Operations (2021M-76)
… deposited, disbursed and reported all fines and fees in a timely manner. Key Findings The Justice accurately … recorded, deposited, disbursed and reported fines and fees in a timely manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or that all disposed of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Village of Gowanda - Sewer Financial Operations (2019M-199)
… for and effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated … contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. … for and effectively managed the financial operations of the sewer fund …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Town of Waterford - Town Clerk Collections (2018M-265)
… (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner. Key Findings The … Clerk did not: Deposit Clerk fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Town of Seneca Falls – Cash Collections (2023M-57)
… – pdf] Audit Objective Determine whether Town of Seneca Falls (Town) officials effectively managed the Town’s cash … planned to initiate corrective action. … audit town seneca falls …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Village of Cayuga Heights – Board Oversight (2014M-292)
… through June 30, 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, … and approval process for vouchers. … Village of Cayuga Heights Board Oversight 2014M292 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Town of Barker – Justice Court Operations (2016M-422)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2015 … 2016. Background The Town of Barker is located in Broome County and has a population of approximately 3,000. The Town, … is governed by an elected five-member Town Board, has a Justice Court with one elected Justice. In 2015, the Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Village of Palmyra - Justice Court Operations (2019M-202)
… receipts were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s cash balances … by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of Dayton - Fund Balance Management (2019M-221)
… plans and written fund balance and reserve fund policies to help guide the budget development process. Outstanding … TW general fund and TW highway fund and establish a plan to eliminate deficit fund balances and ensure that those … agreed with our recommendations and indicated they planned to initiate correction action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Village of Port Dickinson – Financial Condition (2014M-154)
Village of Port Dickinson Financial Condition 2014M154
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Town of Adams – Justice Court Operations (2020M-163)
… complete report - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … Board’s annual audit of the Justices’ books and records is inadequate because it primarily relies on the clerk to …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163DiNapoli Announces Results of General Obligation Bond Sale
… Thomas P. DiNapoli today awarded three series of New York State General Obligation Bonds totaling $214,035,000 … and the Series 2018C Tax-Exempt Refunding Bonds are rated AA+ by Standard & Poor’s Global Ratings, Aa1 by Moody’s …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… recorded, deposited, remitted and reported collections. Key Findings Although the Clerk recorded, deposited, remitted … not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 (64 percent). … or the County Treasurer (Treasurer) in a timely manner. Key Recommendations The Clerk should: Maintain accounting …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Marcy – Justice Court Operations (2020M-166)
… complete report - pdf ] Audit Objective Determine whether the Town of Marcy (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections … Marcy Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Village of Monticello – Records and Reports (2020M-104)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained … corrective action. … Determine whether the Village of Monticello Village Treasurer Treasurer maintained accurate …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104DiNapoli Releases Interactive Map of Local Census Results
… Census data and an interactive online map that breaks down population statistics by age, race and ethnicity, along with housing trends, in New York’s cities, counties, towns and villages. … New York City as a whole and each of its five counties (Bronx, Kings, New York, Richmond and Queens). Online …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsVillage of Franklin – Fund Balance Management (2018M-13)
… 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of … adequate financial reports to the Board. … Village of Franklin Fund Balance Management 2018M13 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Town of Kirkwood – Justice Court Operations (2016M-414)
… 2016. Background The Town of Kirkwood in located in Broome County and maintains a Justice Court with two elected … more than $1 million in fines, fees, surcharges and bail money. Key Findings The Justices did not ensure that all bank accounts were reconciled each month. During the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of New Lisbon – Financial Oversight (2013M-12)
… through September 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population of … by the Supervisor, Justice, and Clerk. … Town of New Lisbon Financial Oversight 2013M12 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1