Search
Town of Evans – Board Oversight (2016M-2)
… to independent and external auditor reports for the period January 1, 2012 through September 29, 2015. Background The … to independent and external auditor reports for the period January 1 2012 through September 29 20 …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Town of East Hampton – Budget Review (B7-16-14)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Town of Deerpark – Budget Review (B6-16-18)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … are outstanding. Key Findings Based on the results of our review, we found that revenue and expenditure … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District … The Town of Chesterfield did not assess penalties to delinquent accounts. Key Recommendations Develop … The purpose of our audit was to review the financial operations of Ausable Water District …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274City of Dunkirk – Community Development Block Grant Management (2012M-146)
… risk. City officials have disbursed CDBG funds without the most basic of documentation to support the expenses and have … expenses that have no connection to the CDBG program. Most disturbing is that some of these transactions have been … nearly $400,000 in loans that are unsecured and lack the most fundamental paperwork, such as a signed loan document. …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146City of Long Beach – Budget Review (B7-14-12)
… obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State … the deficit obligations are outstanding. Key Findings The proposed budget includes revenue of $9,184,475 for refuse and … City officials plan to raise the additional revenue with a fee increase that has not yet been approved by the City …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Village of Suffern – Budget Review (B24-6-3)
The purpose of our budget review was to provide an independent evaluation of The Village of Sufferns Village tentative budget for the 202425 fiscal year
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Town of Saugerties – Information Technology (2015M-117)
… whether the Town’s IT assets were adequately safeguarded for the period January 1, 2014 through February 28, 2015. … notification policy or a comprehensive inventory policy for all hardware and software. Key Recommendations Limit the … and establish a comprehensive inventory policy for all hardware and software. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… [ read complete report ] Purpose of Audit The purpose of our audit was to … Company Secretary inappropriately used a Company credit card for personal purchases of at least $1,100 without … cash disbursements, cash receipts, purchasing, credit card usage and claims auditing. Periodically review bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsTown of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… properly account for the sale and inventory of transfer station tickets and permits. Town Justices did not perform … each month. Periodically reconcile the number of transfer station tickets purchased and permits provided from the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andTown of North Norwich – Budgeting (2015M-54)
… 12, 2014. Background The Town of North Norwich is located in Chenango County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations in the general fund and highway fund for 2014 totaled … balanced. The Board planned to appropriate fund balance in the highway fund which was not available. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Town of Virgil – Justice Court Operations (2015M-77)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2013 through January 27, 2015. Background The Town of Virgil is located in Cortland County and has a population … The purpose of our audit was to review the internal controls over the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Town of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … are outstanding. Key Findings Based on the results of our review, we found that revenue and expenditure … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… to provide adequate guidance and internal controls over transfer station receipts. Key Recommendations Issue … collected. Ensure that water and sewer collections and transfer station cash receipts are deposited timely and intact. Establish a comprehensive transfer station cash receipts policy that communicates the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Sidney – Budget Review (B4-14-19)
… for rental income in the Hospital Fund included $30,000 of lease payments for which no lease agreement exists. As a result, the Town underestimated …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Town of Saranac – Payroll (2014M-289)
… over processing payroll and leave time accruals. The Secretary and the building maintenance worker earned and used … because it was kept in an unlocked filing cabinet in the Secretary’s office and was accessible to other Town … payrolls and maintaining leave records. Ensure the Secretary and building maintenance employee discontinue using …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Richmondville – Administration of Grant Moneys (2013M-374)
… has failed to do so. The Board relied on the developer’s consultants to prepare grant applications on its behalf and … to monitor the project, but it did not review the consultants’ work. Key Recommendations Provide more oversight …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… of approximately 670. The Town, which is governed by an elected five-member Town Board, has one water district …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Friendship – Water Accountability (2013M-281)
… Purpose of Audit The purpose of our audit was to determine if Town officials are … January 1, 2012 to August 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is … The purpose of our audit was to determine if Town officials are …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of East Hampton – Budget Review (B7-15-19)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town … general fund as of December 31, 2007, December 31, 2008, and December 31, 2009. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19