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Government-Wide Financial Data – 2021 Financial Condition Report

… revenues. For prior years’ comparative government-wide data, please see the Statistical Section of the Comprehensive …

https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data

Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)

… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … Background The Rescue Fire Company is located in the City of North Tonawanda, in Niagara County. The Board of Directors … The purpose of our audit was to evaluate the Companys financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250

Town of Alden – Town Supervisor (2024M-105)

… complete report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … records and provided sufficient financial reports to the Town Board (Board). Key Findings The former Supervisor … Determine whether the Town of Alden Town Town Supervisor Supervisor prepared …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105

Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)

… verbally communicated as the Treasurer is not timely with recording financial information. The Treasurer’s books are consistently reviewed by a disinterested third party who reported that everything was in good order; … information. Stop contracting with its current third party to review the Treasurer’s records and provide for a …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financial

City of Troy – Budget Review (B17-5-13)

… and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City … refuse and garbage fees to finance the City’s waste and recycling services, but the Council has not yet authorized or approved a combined waste and recycling fee to realize the …

https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13

Town of Pulteney – Financial Management and Information Technology (2012M-177)

… May 30, 2012. Background The Town of Pulteney is located in Steuben County and has a population of 1,285. The Town is governed by an elected … condition has improved primarily because the Town hired a bookkeeper who enhanced the development and monitoring of …

https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177

Rockland County – Budget Review (B22-6-9)

… expenditure projections in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The County of Rockland, located in … with the fiscal year during which the municipality is authorized to issue the deficit obligations, and for each …

https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9

Livingston County Court and Trust Funds (2022-C&T-4)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …

https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4

Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)

… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-information

Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)

… through November 13, 2012 documented 20 sanitary sewer main breaks. However, the corresponding log of sewer line …

https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73

Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)

… are approximately $3.2 million. Key Findings The Board has not adopted policies establishing responsibilities and duties … of duties performed by the Treasurer. Village officials do not review payroll in a timely manner, and there is no … records or physical inventories completed. Three employees have access to all financial software functions enabling them …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1

Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)

… cities, towns and villages across the State. The Town of Riverhead (Town) is one of the local governments included in …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13

Adequacy of 2021 Budgets - City of Rome (S9-21-3)

… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …

https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3

Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The purpose of our budget review was to provide an …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14

Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)

… cities, towns and villages across the State. The City of Canandaigua (City) is one of the local governments included …

https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18

Adequacy of 2021 Budgets - Steuben County (S9-21-19)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. … The purpose of our budget review was to provide an …

https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19

Adequacy of 2021 Budgets - Otsego County (S9-21-15)

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15

Adequacy of 2021 Budgets - Jefferson County (S9-21-2)

… included in our review. The County is located in northern New York State and encompasses 22 towns, 20 villages …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2

Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12

Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)

… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20

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