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Town of Hamburg - Finance Office (2023M-109)
… Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were … card purchases totaling approximately $2,000 and approved her own credit card purchases. The former Director was arrested in September 2022 for charges relating to her use of the Town’s credit card. She pleaded guilty to …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Town of Homer – Non-Payroll Disbursements (2023M-63)
… action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town homer …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Town of Greig – Long-Term Planning (2023M-13)
… report – pdf] Audit Objective Determine whether the Town of Greig (Town) Board (Board) established long-term plans and … We reviewed the Town’s capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) were beyond their …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Oversight of Adult Protective Services Programs (Follow-Up)
… included in our initial audit report, Oversight of Adult Protective Services Programs ( 2020-S-2 ). About the … of Children and Family Services (OCFS) administers the Adult Protective Services (APS) – a program of …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followTown of Lake Luzerne – Payroll (2022M-98)
… (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The … Town policies. Town officials: Did not properly review and certify payroll; 15 of 54 payroll registers reviewed were … approve. Key Recommendations Ensure payrolls are reviewed and certified. Ensure timecards are complete and fully in …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98City of Amsterdam – Recreation Department (2023M-29)
… a substantial risk that not all collections were remitted to the Treasurer’s office . For example: The total projected … in a vehicle’s glove compartment until it was brought to the Director’s home, over the weekend, before being … the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Village of Suffern – Budget Review (B8-15-13)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village of … budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies because there are no other sources available to reduce the property tax levy, such as fund balance. For …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Village of Sinclairville – Water Operations (2014M-362)
… October 24, 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua … and has a population of approximately 600. The Village is governed by an elected five-member Board of Trustees. For … for to determine if significant unaccounted-for water is occurring. Estimate water consumption for municipal usage, …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Village of Suffern – Budget Review (B23-6-2)
… and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Village of Solvay – Financial Management (2023M-49)
… The Board and Village officials did not develop a budget for the electric fund and adequately manage its financial … Board with financial reports. Adopt and monitor budgets for each fund and develop and adopt written multiyear …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Preble – Non-Payroll Disbursements (2023M-17)
… controls to ensure all non-payroll disbursements are for legitimate Town purposes. Conduct a thorough annual audit … canceled check images and supporting documentation for disbursements. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Village of Victor – Financial Management (2015M-166)
… to evaluate the Village’s financial management practices for the period June 1, 2013 through July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population … Board of Trustees. General fund budgeted appropriations for the 2014-15 fiscal year were approximately $2.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011 through March 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Village of Lindenhurst – Claims Processing (2016M-345)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the … The Board delegated its claims auditing responsibility to the Clerk-Treasurer. Not all claims contained adequate … documentation. Not all purchase orders were dated prior to receipt of related invoices. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345City of Newburgh – Budget Review (B22-6-10)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The … expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is no …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Village of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Village of Endicott – Budget Review (B4-16-7)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Town of Washington – Information Technology (2013M-164)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Town of Wappinger – Financial Condition (2013M-94)
… 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately … over several years, but has shown some improvement in 2012. Key Recommendations Develop realistic revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Vestal – Capital Acquisitions (2013M-78)
… through January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. The Town is governed by an elected five-member Town Board comprising … reserve funds. Ensure that the long-term capital planning is integrated into the budgetary process. … Town of Vestal …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78