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Lansing Fire District – Financial Condition (2013M-80)
… audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. … our audit was to examine the Districts financial condition for the period January 1 2008 to December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Key Findings The Company did not adequately plan for the construction of the new fire station. Because the Company did … the Company’s plan to repay the debt issued to finance construction is based on contingencies such as the sale of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialYaphank Fire District – Claims Processing (2013M-51)
… The Yaphank Fire District is located in the Town of Brookhaven in Suffolk County and serves 14.1 square miles in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… budgeting practices for the period January 1, 2012, to April 23, 2013. Background The White Lake Fire District is a … budgeting practices for the period January 1 2012 to April 23 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Town of Sand Lake – Justice Court (2015M-121)
… 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of approximately … audit period, the Court collected approximately $190,000 in fines, fees and surcharges. Key Findings Justices did not … by the clerk. Not all cases were properly closed out in the Court’s computerized accounting system. The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Owego – Financial Management (2015M-179)
… Board. Budgeted appropriations for the major operating funds for 2015 total approximately $11.8 million. Key … not develop reasonable revenue estimates for the general funds’ budgets because they were not based on a historical …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Minden – Budgeting (2014M-366)
… of our audit was to review the Town’s budgeting practices for the period January 1, 2011 through July 31, 2014. … population of approximately 4,300. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … of our audit was to review the Towns budgeting practices for the period January 1 2011 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… with real property located in the Village of Ballston Spa receiving an extra benefit from distributed sales tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Tyrone – Financial Management (2014M-343)
… our audit was to review the Board’s financial management for the period January 1, 2010 through September 26, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.2 million Key Findings The … the level of fund balance that must be maintained for sufficient cash flow and other purposes. Develop …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Tuxedo – Financial Operations (2014M-284)
… to review the Town’s financial operations for the period January 1, 2013 through January 29, 2014. Background The Town of Tuxedo is located in … to review the Towns financial operations for the period January 1 2013 through January 29 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of South Bristol – Financial Management (2015M-140)
… 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in Ontario County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140City of Mount Vernon – Budget Review (B21-6-3)
… unknown liabilities could be underestimated. The City’s tax overlay may not be sufficient to cover the amount of … and has not filed the City’s 2020 or 2021 Constitutional Tax Limit form. The City’s adopted 2021 budget includes a tax levy of $62,537,580. Because the City has not filed its …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Town of Worth – Financial Operations (2014M-323)
… of our audit was to review the Town’s financial operations for the period January 1, 2013 through May 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $312,000. Key Findings The … financial duties. The Town purchased an engine for a highway department vehicle from the Highway …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of West Seneca – Purchasing (2015M-11)
… December 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of approximately 45,700. The Town is governed by an elected three-member Board comprising the … Annually review the procurement policy to ensure that it is consistent with statutory requirements and meets the …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… SFS users will create a transaction in the SFS using an “OC” prefix to identify the transaction as an OGS centralized … No pre-encumbrance (fund reservation) is required for the “OC” transaction. SFS users will select one of the appropriate … Value (RFP) Once SFS users receive notification of the OC transaction approval users will proceed with the normal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsTown of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2013 through March 17, 2015. Background The Town of Livonia is located in … The purpose of our audit was to examine the Courts financial operations for the period …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Lewisboro – Financial Condition (2014M-309)
The purpose of our audit was to review the Towns financial condition for the period January 1 2013 through June 30 2014
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Town of Jasper – Financial Management (2015M-150)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through August 12, 2013. … Town Board (Board) is the legislative body responsible for managing Town operations. The Town’s 2013 budget appropriations totaled approximately $1 million for the general ($230,000) and highway ($730,000) funds, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Town of Hume – Financial Management (2014M-333)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2009 … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333