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City of Jamestown – Financial Condition (2016M-298)
… 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. … costs and fund balance are properly recorded and reported in the general fund. … City of Jamestown Financial Condition …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Village of Waverly – Financial Condition (2014M-137)
… 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 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Village of Lindenhurst – Claims Processing (2016M-345)
… The purpose of our audit was to examine the Village’s claims processing procedures for the period March 1, 2015 … $12.6 million. Key Findings The Board delegated its claims auditing responsibility to the Clerk-Treasurer. Not …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Town of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Village of Quogue – Justice Court (2015M-18)
… is located in the Town of Southampton, Suffolk County, and has a population of approximately 1,000. The Village is … a Justice Court that collected $315,781 in fines, fees and surcharges and $55,235 in bail deposits during the audit period. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Village of Ellenville – Information Technology (2014M-278)
… 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Village of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Town of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department operations for the period … management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Village of Newport – Financial Management (2017M-12)
… 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Town of Bainbridge – Financial Management (2016M-332)
… Develop and adopt structurally balanced budgets with tax levies that equal the difference between recurring …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Town of Smithtown – Departmental Operations (2017M-66)
… Purpose of Audit The purpose of our audit was to examine Highway Department and Parks Department operations … agreements with any of the eight municipalities permitted to use Town fuel. Neither the Highway Department nor Parks … not keep adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66City of Elmira – Financial Condition (2017M-90)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to examine the City’s financial condition … January 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Town of Esperance – Fund Balance (2016M-405)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Village of Sagaponack – Claims Processing (2017M-124)
… an elected five-member Board of Trustees. Budgeted general fund appropriations for the 2016-17 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Lexington – Town Clerk (2017M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk recorded, deposited, remitted and reported all … January 1, 2014 through November 10, 2016. Background The Town of Lexington is located in Greene County and is governed …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Town of Erwin – Justice Court (2017M-266)
… The purpose of our audit was to determine whether the Town Justices ensured receipts were collected, deposited, … Erwin is located in Steuben County. The Town maintains a Justice Court with two Town Justices. Court revenues for 2016 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266City of Mechanicville – Audit Follow-Up (2012M-162-F)
… The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City’s government … services mainly through real property taxes, State aid and fees charged to residents. Results of Review Based on our … two recommendations were partially implemented and three recommendations were not implemented. … City of …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fCity 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-105Village of Hobart - Board Oversight (2018M-88)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate fiscal oversight. Key Findings The Board did not adequately segregate the Clerk-Treasurer’s … compensating controls. It also did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Town of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Information …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145