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Town of Roseboom - Long-Term Planning (2018M-115)
… Objective Determine whether the Board effectively planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and infrastructure needs. The Town’s …
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)
… and information technology (IT) policies. Enforce aspects of the adopted online banking, procurement and cash receipts … are enforced. Conduct a thorough and deliberate audit of claims before authorizing payment to ensure that they are … Village of Scottsville Financial Management 2018M75 …
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)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities for the period January 1, 2015 through December 16, 2016. … general and highway town-wide funds without clear plans to use this money. The Board did not annually audit the …
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)
… enforcement, such as monitoring computer use and reviewing installed software. Town officials also did not adopt a …
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-120City of Peekskill – Financial Condition (2014M-105)
… The City of Peekskill is located in Westchester County and has a population of approximately 23,600. It is governed …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105City of Olean – Budget Review (B1-14-1)
… for the 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … City of Olean Budget Review B1141 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Ogdensburg - Payroll Processing – (2014M-207)
… was to review internal controls over payroll processing for the period January 1, 2013 through March 31, 2014. … a population of 11,128. The City’s budgeted appropriations for 2014 were approximately $19.1 million. The City is … that internal controls over payroll processing provided for adequate segregation of duties. The payroll clerk …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207City of Lockport – Cash Flow (2014M-195)
… is located in Niagara County, encompasses 8.4 square miles and serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The City’s budgeted … analyses. Without cash-flow projections, the Council and City officials were unaware of the magnitude of the …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… released in May 2013. Background The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fCity of Mechanicville – Audit Follow-Up (2012M-162-F)
… Purpose of Audit The purpose of our review was to assess the City’s progress, as of January 2015, in implementing our recommendations in the … City of Mechanicville Audit FollowUp 2012M162F …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-f