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Town 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)
… The Town of Milton is located in Saratoga County and has a population of approximately 18,575. The Town is … Town Comptroller has not provided the Board with complete and accurate monthly financial reports and did not file an accurate 2013 annual financial report …
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 Livonia – Justice Court (2015M-76)
… books and records or engage the services of an independent public accountant to do so. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Owego – Financial Management (2015M-179)
… December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. … actual results. The Town accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Sand Lake – Justice Court (2015M-121)
… our audit was to evaluate the Court’s financial operations for the period January 1, 2013 through February 28, 2015. … our audit was to evaluate the Courts financial operations for the period January 1 2013 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000 residents. The Town is governed by an elected seven-member Town Board. For the 2013 fiscal … these contracts − for public works projects and sidewalk replacement services − that resulted in payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Town of Mayfield - Town Clerk (2016M-29)
… bank reconciliations or accountabilities to compare cash on hand with outstanding liabilities. The Board did not … collections in the Clerk’s computer system and report them on the Clerk’s monthly report, deposit all collections in the … an accountability analysis each month comparing cash on hand and in the bank with liabilities due to the …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Cornwall – Financial Condition (2014M-123)
… The Town of Cornwall is located in Orange County and has a population of approximately 12,600. The Town is … did not provide sufficient revenues to fund expenditures and relied on fund balance to finance operations. The Board has not created multiyear financial and capital plans. Key Recommendations Address declining fund …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… caused by substantial storm-related expenditures for which reimbursement was not received from the Federal Emergency …
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 Potsdam – Justice Court (2014M-014)
… our audit was to examine the Court’s records and reports for the period January 1, 2009 through August 5, 2013. … were not remitted to the Town Supervisor. The Court did report these tickets to the Department of Motor Vehicles … should use pre-numbered duplicate receipts and account for them in a consecutive numerical sequence. Periodically …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Hume – Financial Management (2014M-333)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Russia – Financial Management (2014M-212)
… 31, 2013. Background The Town of Russia is located in Herkimer County and has a population of approximately … affairs. Expenditures for the general and highway funds in 2013 totaled approximately $1.07 million. Key Findings The … needs and formulate a plan for the use of excess funds in a manner that benefits taxpayers. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2012 through July 30, 2015. Background The Town of Horseheads is located in Chemung County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town 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 … approximately $867,000. Key Findings Town officials failed to budget accurately, and the Town’s major operating funds … Interfund advances from the general fund to the sewer fund have not been repaid as required. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Town of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2013 through July 31, 2014. Background The Town of Pierrepont, which is governed by a five-member Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Ellicott – Justice Court (2015M-111)
… that have been paid. Perform, or hire an independent public accountant to perform, a thorough audit of the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s … and apparently misappropriate funds. Not all collections from individuals had corresponding duplicate receipts or … analyses are prepared monthly and maintain an accurate, up-to-date list accounting for bail and other moneys …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … recurring revenues. The Board used unexpended fund balance to finance the Town’s increasing expenditures. The Board did … multiyear financial and capital plan, nor did it have any other mechanism in place to adequately address the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of German Flatts – Fiscal Stress (2015M-217)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … of German Flatts is located in Herkimer County and has a population of approximately 13,000. The Town is governed by … balanced budgets. The Board did not adopt a policy to determine the amount of fund balance to be maintained. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of Allegany – Financial Management (2015M-103)
… 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103