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East Ramapo Central School District – Budget Review (B21-5-4)
… financial information to the Fiscal Monitor and work with him to develop structurally balanced budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… and being compensated by salary through payroll with appropriate deductions. Anyone performing these …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Hartwick – Financial Condition (2013M-118)
… Recommendations Manage each fund’s operations separately, with sufficient revenues included in the budget for each …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts … and information technology for the period June 1, 2011, to May 31, 2012. Background The Village of Rockville Centre … someone is reconciling and reviewing the daily cash list to properly safeguard Village assets. The recreation center …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Middleport – Water and Sewer Rents (2013M-313)
… uses a combination of manual records, spreadsheets with control and subsidiary accounts and a billing software …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313City of Troy – Budget Review (B5-13-20)
… $1.4 million. The City’s proposed budget is in compliance with the tax levy limit. Key Recommendations The City should …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Otto is a rural community located in Cattaraugus County, with a population of 800 residents. The Town Board consists …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214City of Long Beach – Budget Review (B7-15-14)
… fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14City of Ogdensburg – Budget Review (B3-16-20)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … fund balance. There is no statutory authority for the City to borrow for operating expenses, as offered in one … 97.5 percent of its constitutional tax limit. Prior to the completion of our review, the City Council adopted a …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Cayuga County – County Bridge Maintenance (S9-13-4)
… Key Findings The County does not have a written plan for bridge maintenance or replacement. The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Further, for the nine available and completed fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Holley Central School District – Financial Condition (2013M-342
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … operating surpluses, which caused unexpended surplus funds to significantly exceed the statutory limit each year. … District officials annually appropriated fund balance to reduce the tax levy, these funds were not needed because …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Town of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Town of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2011, to June 29, 2012. Background The Town of Prattsville is … $1,848 in his bank account that could not be traced to any open or closed case files, fines or fees, or bail …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Rockland County – Budget Review (B22-6-9)
… to submit to the State Comptroller each year, starting with the fiscal year during which the municipality is …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … financial operations for the period January 1, 2011, to December 31, 2012. Background The Town of Wethersfield is … The Clerk did not make deposits and remit moneys to appropriate agencies in a timely manner. Further, the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Livingston County Court and Trust Funds (2022-C&T-4)
… Perform an annual reconciliation of court and trust funds with the County Clerk and Surrogate’s Court. Ensure that all …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4City of Amsterdam – Budget Review (B24-5-5)
… the City to submit to the State Comptroller, starting with the fiscal year during which it was authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… report - pdf] We also released five letter reports to the following Off-Track Betting (OTB) Corporations: … OTB [pdf] . Purpose of Audit The purpose of our audit was to assess the financial condition of the five regional OTB Corporations to determine if it has continued to deteriorate and whether …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Town of York – Budgeting and Financial Oversight (2014M-181)
… to maintain for all Town funds and adopt accurate budgets with realistic estimates of revenues, expenditures and fund …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Sheridan – Cellular Phones (2013M-334)
… basis which individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have … with Town cell phones. While the Town provided cell phone service to Town officials and employees for job-related … some controls to be reimbursed for the cost of cell phone services provided to certain individuals, it lacked a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334