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Village of Suffern – Budget Review (B22-6-2)

… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million …

https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2

Town of Southold – Financial Operations (2014M-299)

… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for the … The Town does not have effective policies and procedures to ensure that cash is properly safeguarded in the Receiver … The purpose of our audit was to review selected financial operations of the Town for the …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

Village of Suffern – Budget Review (B21-6-2)

… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects … Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. However, we estimate …

https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2

Town of Willing – Justice Court Operations (2014M-377)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the … Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period … the prior Justice did not properly report disposed cases to the DMV. The Board did not properly audit or document its …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377

Town of Louisville – Water User Charges (2015M-44)

… Purpose of Audit The purpose of our audit was to review the Town’s water user charge activity for the … collecting and recording of water payments and adjustments to customer accounts. Three users have administrative rights … in the computerized water billing system which allow them to adjust customer accounts, even though only one is …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44

Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)

… five-member County Legislature, entered into an agreement with the State to operate and maintain the Joseph Davis State … thoroughly evaluated, planned and managed in accordance with the license agreement with the State. Submit annual financial reports as required …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162

City of Newburgh – Budget Review (B20-6-12)

… in the City’s 2021 proposed budget. Background The City of Newburgh, located in Orange County, is authorized by Chapter … ($1.1 million) is likely underestimated by a total of at least $802,000. The proposed $344,377 in contingency … the proposed 2021 budget, the City will have exhausted at least 92.2 percent of its Constitutional Tax Limit (CTL). …

https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12

Town of Warrensburg - Procurement (2014M-96)

… Purpose of Audit The purpose of our audit was to review the Town’s purchasing process for the period of … The purpose of our audit was to review the Towns purchasing process for the period of …

https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96

Town of Villenova – Purchasing (2014M-52)

… audit was to evaluate internal controls over purchasing for the period of January 1, 2013 through January 24, 2014. … is approximately 1,100 residents. Budgeted appropriations for 2014 total about $775,000. Key Findings Town officials did not solicit quotes for certain purchases. Purchase prices were not always …

https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52

Town of Stockton – Financial Management (2014M-90)

… 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately … The Board has consistently overestimated appropriations in annual budgets. Town officials have not developed a … Reduce the unexpended surplus fund balances in the general and highway town-wide funds and adopt a policy …

https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90

Town of Sheridan – Cellular Phones (2013M-334)

… is located in Chautauqua County. The Town is governed by an elected Town Board comprised of a Town Supervisor and … basis which individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have … or documentation that shows the process or decisions made by the Board when providing individuals with Town cell …

https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334

Town of Sardinia – Tax Relief Rebate Program (2014M-189)

… of Audit The purpose of our audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, 2014. … amount of fund balance and established by local law a tax relief rebate program in 2013 to provide property owners … The purpose of our audit was to review the Towns tax relief rebate program for the period August 1 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189

Town of Great Valley – Town Clerk (2014M-29)

… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices for … not deposit all collections or remit all tax collections to the Town and County in a timely manner. The Board did not … the Clerk’s records or engage an independent accountant to do so. Key Recommendations Issue duplicate receipts when …

https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29

Town of Franklin – Financial Operations (2014M-32)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of … The purpose of our audit was to review the Towns financial operations for the period of …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32

Town of Erin– Inappropriate Highway Purchases (2014M-16)

… Purpose of Audit The purpose of our audit was to review Highway Department purchases for appropriateness … $68,501 during the audit period that did not appear to have a legitimate Town purpose. Key Recommendations Adopt … The purpose of our audit was to review Highway Department purchases for appropriateness …

https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16

Town of Croghan – Financial Management (2014M-340)

… 2013 through May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The Town is governed by … financial management practices for the period January 1 2013 through May 31 2014 …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340

Town of Cohocton – Town Clerk Cash Shortage (2014M-325)

… March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately … failed to record certain tax collections and penalties in the cash receipts journal. The Board did not audit the … on a weekly basis. Accurately record all collections in the cash receipts journal and deposit all collections in …

https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325

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