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County of Rockland – Budget Review (B6-16-19)
… the next succeeding fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding deficit. The 2017 proposed budget does not include potential increased salary costs that may …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19County of Rockland – Budget Review (B6-15-21)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2016 fiscal year … are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Local …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Village of Hobart - Board Oversight (2018M-88)
… annual financial report and supporting records. Explore selling the unused properties or consider placing these …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Margaretville - Fiscal Management (2018M-78)
… (Village) officials have not adopted realistic budgets and the general fund available 1 fund balance has increased … May 31, 2017. The Village has no multiyear financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Lancaster - Information Technology (2018M-114)
Town of Lancaster Information Technology 2018M114
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Village of Lisle - Board Oversight (2018M-124)
… agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Town of Roseboom - Long-Term Planning (2018M-115)
… equipment and infrastructure needs. The Town’s major pieces of equipment are beyond their recommended useful …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Village of Scottsville - Financial Management (2018M-75)
… properly supported, for valid Village expenses and in compliance with required statutes and policies. Village …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Town of Victory – Justice Court (2013M-66)
Town of Victory Justice Court 2013M66
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Town of Lexington – Town Clerk (2017M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk … 1, 2014 through November 10, 2016. Background The Town of Lexington is located in Greene County and is governed by … Town of Lexington Town Clerk 2017M188 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Town of Waterloo – Board Oversight (2017M-110)
… and procedures governing the financial operations of the water and sewer districts. The Board did not enter into … intermunicipal agreements with the Village of Waterloo for water and sewer services provided to the Town. Key … intermunicipal agreements are entered into with any municipality for which services are to be provided or shared. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110City of Watertown – Information Technology (2017M-184)
… Purpose of Audit The purpose of our audit was to determine whether City officials … July 1, 2015 through April 5, 2017. Background The City of Watertown is located in Jefferson County and is governed … City of Watertown Information Technology 2017M184 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Town of Tonawanda – Recreation Fees (2017M-133)
… documents such as POS system records or daily cash count sheets to ensure that all fees are accounted for, deposited …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Town of Colden – Highway Operations (2017M-127)
… in the Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without … maintenance records listing cumulative costs of parts and labor for each vehicle during its service life. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Town of Lincklaen – Board Oversight (2017M-37)
… 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. … Key Findings The Town accumulated significant fund balance in the general and highway town-wide funds without clear … balance policy and use excess funds as a financing source in a manner that benefits Town residents. Perform annual …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Town of Canaan – Board Oversight (2017M-183)
… all tax collections to the Supervisor at least once each week. Annually audit, or retain an independent auditor to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Town of Greece – Information Technology (2017M-145)
… duties. The Board did not adopt a comprehensive disaster recovery plan. Town officials did not have a comprehensive … bank reconciliations. Adopt a comprehensive disaster recovery plan and ensure the plan is distributed to all …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Dannemora – Part-Town Activities (2017M-215)
… whether Town officials properly allocated revenues and expenditures to the part-town (PT) funds for the period … not include a PT general fund. General fund PT revenues and expenditures were not properly allocated, and the Town unnecessarily taxed Town residents residing …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215City of Fulton – Audit Follow-Up (2021M-184-F)
… not maintain complete, up-to-date capital projects records for each project. The Council did not approve capital … is the City Clerk and the chief fiscal officer responsible for maintaining the City’s financial records including … We could not determine the implementation status for the remaining recommendation because certain capital …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fTown of McDonough – Financial Operations (2017M-120)
… 23, 2017. Background The Town of McDonough is located in Chenango County and has a population of approximately 890. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120