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Town of Worcester – Claims Audit (2022M-145)
… (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … agreed with our recommendations and indicated they plan to initiate corrective action. … audit town worcester …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Town of Greig – Long-Term Planning (2023M-13)
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Village of Hempstead -- Budget Review (B7-15-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating … to lessen the real property tax levy. The Board has not yet adopted a resolution to use the reserve. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Village 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-b23-6-2Town 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 … Board of Trustees. General fund budgeted appropriations for the 2014-15 fiscal year were approximately $2.4 million. … financial plan. The Board did not conduct or provide for an annual audit of the Treasurer’s records and reports. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Tuckahoe – Financial Condition (2015M-88)
… of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Village of Voorheesville – Claims Processing (2014M-135)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls … 1, 2012 through March 31, 2014. Background The Village of Voorheesville is located in Albany County and has a …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Speculator – Financial Condition (2013M-381)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through August 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Village of Waverly – Financial Condition (2014M-137)
… January 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. The Village, which is governed by an elected seven-member Board of Trustees, has …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Village of Suffern – Budget Review (B22-6-2)
… [read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2022-23 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Freedom – Financial Management (2021M-191)
… report - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and … during the past three years to approximately $735,000 as of December 31, 2020, or 69 percent of the 2021 fund …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Village of Perry – Water Accountability (2014M-31)
… through January 3, 2014. Background The Village of Perry is located in Wyoming County and has a population of approximately 3,700. It is governed by an elected five-member Village Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Town of Yorkshire – Financial Management (2021M-109)
… reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and … reasonable levels of fund balance or properly plan for equipment replacement. The Board: Consistently … revenues. As a result, unrestricted fund balance in the four major operating funds increased by $811,100 (67 …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Village of Islandia – Information Technology (2021M-100)
… action. Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Town of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for … January 1, 2011, to June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Town of Stanford – Financial Management (2021M-130)
… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Berne – Board Oversight (2021M-77)
… B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77