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Village of Mexico – Financial Management (2023M-170)
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over $1.1 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Hunter – Financial Operations (2023M-164)
… complete report – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … managed Village financial operations. Key Findings The Board and Clerk-Treasurer did not properly manage Village financial operations. The Board did not provide oversight and the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Village of Corinth – Investment Program (2023M-146)
… program. Key Findings Village officials did not develop and manage a comprehensive investment program. During … when investing available funds. Key Recommendations Develop and manage a comprehensive investment program that …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Town of Lincoln - Town Clerk (2023M-31)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, … money could be lost or misappropriated. For example, as of April 13, 2022, the former Clerk could not account for … her office with no supporting records showing the source of the funds. Record 44 checks totaling $4,320 in the …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Village of Stamford – Claims Audit (2022M-197)
… we examined: 78 claims totaling $195,545 did not have support that the purchases complied with competitive bidding … Six claims totaling $637 did not have appropriate support, such as an itemized receipt or invoice. 17 claims …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Town of Greig – Long-Term Planning (2023M-13)
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Town of Bergen – Town Supervisor (2024M-30)
… annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely manner, it … provide sufficient accounting records to the Board for audit. Compare accounting records with monthly bank reconciliations. Obtain timely reimbursement for Library payroll expenditures. Town officials disagreed …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Town of Stafford – Capital Projects (2024M-17)
… activity. Because the Board relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Village of Solvay – Financial Management (2023M-49)
… Board. Take action to ensure electric fund revenues kept pace with expenses. Ensure that annual payments from the …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Lake Luzerne – Procurement (2022M-95)
… report – pdf] Audit Objective Determine whether Town of Lake Luzerne (Town) officials used competitive methods when … audit town lake luzerne …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Village of Canaseraga – Claims Audit (2023M-48)
… accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Homer – Non-Payroll Disbursements (2023M-63)
… complete report – pdf] Audit Objective Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor … made duplicate payments totaling $79,806, and the Town has an increased risk that errors or irregularities could … Conduct or ensure an annual audit of the Supervisor’s records and reports was performed, as required. Key …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Village of Schaghticoke – Board Oversight (2023M-78)
… – pdf] Audit Objective Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Town of Deerpark – Budget Review (B6-15-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town's general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23County of Rockland - Budget Review (B19-6-9)
… expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9City 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 … 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 Mayville – Online Banking (2020M-150)
… (Village) Board of Trustees (Board) ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed were appropriate, properly … are secure. The Board did not adopt a written online banking policy or implement adequate procedures to monitor …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150City of Johnstown – Financial Management (2020M-134)
… (City) officials maintained accurate and complete financial information to adequately manage operations. Key … City officials did not maintain accurate and complete financial information to adequately manage operations. The … records. The Treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and had …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134City of Johnstown – Information Technology (2020M-127)
… report - pdf ] Audit Objective Determine whether City of Johnstown (City) officials safeguarded information technology (IT) resources to ensure personal, private and sensitive information (PPSI) was … or adopt a disaster recovery plan to minimize the risk of data loss or suffering a serious interruption of services. …
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)
… in a timely manner, the Clerk did not: Remit collections to the Town Supervisor (Supervisor) weekly, as required. Key … all real property tax collections, penalties and interest to the Supervisor weekly. Town officials agreed with our recommendation and indicated that they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2