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City of Lockport – Budget Review (B23-1-7)
… independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended … the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described below, … amount budgeted by approximately $440,000. The proposed 2024 budget includes overtime funding of $500,000 for the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Village of Greene – Investment Program (2023M-112)
Determine whether Village of Greene Village officials developed and managed a comprehensive investment program
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112City of Salamanca – Employee Benefits (2023M-96)
Determine whether City of Salamanca City separation payments were properly authorized adequately supported and accurately calculated
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Village of Endicott -- Budget Review (B17-4-7)
… electric and parking funds are reasonable. The water and sewer funds' tentative budgets are not balanced and include a … of the fund's estimated revenues) and $215,863 in the sewer fund (6.1 percent of the fund's estimated revenues). … review by adjusting the rate structure in the water and sewer funds. Therefore, those funds are not projected to …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7City of Newburgh – Budget Review (B23-6-9)
… City has also appropriated approximately $2.5 million of sewer fund balance and appropriated $24,770 of fund balance … from a transparency perspective as members of the public rely on the proposed budget to make informed … overlay in the budget. Ensure the budget presented to the public and posted to the City’s website are consistent. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Village of Schaghticoke – Board Oversight (2023M-78)
… provide adequate oversight of financial operations. As a result, the Board cannot be sure it has accurate financial …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Department of Transportation Bulletin No. DOT-43
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method, … based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in PayServ. Yonkers income tax withholding will be calculated using Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-43-fy2023-2024-shift-lump-sum-payment-winter-maintenance-seasonOversight and Collection of Snowmobile Registration Fees
… (Department) is appropriately collecting snowmobile registration fees, and to assess its snowmobile registration practices. Our audit covered the period April 1, … Department. The Department is responsible for collecting registration fees and transferring them to the New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesTown of Stafford – Capital Projects (2024M-17)
… report – pdf] Audit Objective Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and … to manage the capital projects, the Board was not aware of project overruns, cash flow issues or financing source … the Board created a taxpayer equity issue when a portion of the costs to construct water districts was paid for by …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17City of Yonkers – Budget Review (B24-6-7)
… City of Yonkers’ financial condition in the current and future years. Background The Office of the State … the City of Yonkers financial condition in the current and future years …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Conservation Fund – Sources and Uses of Funds
… Department of Environmental Conservation's (Department) fish, wildlife, and marine resources program (Program), which includes activities such as operating fish hatcheries and game farms and managing fish and wildlife populations. The Fund's primary source of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsTown of Bainbridge – Financial Management (2016M-332)
… through July 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has approximately 3,300 residents, is governed by an elected five-member Town Board. Budgeted … Findings From 2013 through 2015, officials used one-time financing sources to fund recurring expenditures, adopting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Village of Suffern – Budget Review (B17-6-8)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to … which is $208,037 above the limits established by law. Key Recommendation In adopting the 2017-18 budget, be …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Speculator – Claims Auditing (2017M-25)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through October 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in … Village of Speculator Claims Auditing 2017M25 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Village of Sagaponack – Claims Processing (2017M-124)
Village of Sagaponack Claims Processing 2017M124
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Village of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2015 through November 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence … Village of Potsdam Financial Condition 2017M61 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Village of Pittsford – Board Oversight (2017M-51)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for the period June 1, … Village of Pittsford Board Oversight 2017M51 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Village of Pelham – Information Technology (2016M-410)
… Purpose of Audit The purpose of our audit was to determine whether Village … through August 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester County and has a population of approximately 6,900. The Village is governed by an elected seven-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Town of Esperance – Fund Balance (2016M-405)
… a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations … Key Findings Town-outside-village fund balances increased by 9 percent over the last three fiscal years, resulting in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Town of DeKalb – Financial Management (2016M-427)
… a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted appropriations … review Town accounting records that are maintained by its accounting firm. The Town has accumulated excessive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427