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Town of Sharon – Fund Balance (2017M-271)
… whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through December 31, 2017. … Town Board. Operating funds’ budgeted appropriations for 2018 total approximately $916,500. Key Findings Town-wide … residents. Adopt budgets that include realistic estimates for expenditures. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271City of Olean – Budget Review (B18-1-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Town of Lindley – Justice Court (2017M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. … Town of Lindley Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Town of Dannemora – Part-Town Activities (2017M-215)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly … January 1, 2016 through July 31, 2017. Background The Town of Dannemora, which includes the Village of Dannemora within …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town 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 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Town of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Town’s financial affairs for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110City of Watertown – Information Technology (2017M-184)
… information on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background … five-member Council. General fund budgeted appropriations for the 2016-17 fiscal year totaled $42 million. Key Findings … and City officials did not implement effective procedures for granting, revoking, modifying and monitoring access …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184City of Yonkers – Budget Review (B18-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … for appropriations. The District has appropriated all of the $24.1 million projected unassigned fund balance at the …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Town of Niagara – Justice Court (2015M-218)
… of our audit was to examine the Court’s financial activity for the period January 1, 2014 through July 29, 2015. … Key Recommendations Adopt a policy and develop procedures for the enforcement of collections of fines and fees. Request …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight role of the Water District for the period March 14, 2012 through …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Town of New Hartford – Procurement (2017M-149)
… determine whether Town officials used competitive methods when procuring goods and services for the period January 1, 2015 through December 31, 2016. … Town of New Hartford is located in Oneida County and has a population of approximately 22,100. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Town of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices … 1, 2016 through October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Town of Nichols – Financial Management (2017M-258)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately … 1, 2016 through September 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Town of Sheldon – Financial Management (2017M-261)
… the Board effectively managed and monitored fund balance for the period January 1, 2014 through September 28, 2017. Background The Town of Sheldon is located in Wyoming County and has a population of approximately … 2,410. General and highway fund budgeted appropriations for 2017 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261City of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted … January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Village of Walden – Financial Condition (2017M-255)
… is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. The Village is … $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general fund $400,000 in interfund transfers from 2014 through 2016. The Village has no comprehensive multiyear financial plan. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Town of Frankfort - Board Oversight (2018M-58)
… to help oversee the former Supervisor’s work. Our tests of check disbursements totaling $1.4 million disclosed three … action. 1 Refer to our prior audit report, Town of Frankfort – Supervisor’s Fiscal Responsibilities … 2 The former Supervisor and other prior supervisors … Town of Frankfort Board Oversight 2018M58 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Town 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 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Town of Canaan – Board Oversight (2017M-183)
… Purpose of Audit The purpose of our audit was to determine if controls over the Town’s … 1, 2016 through December 31, 2016. Background The Town of Canaan is located in Columbia County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Town of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Information Technology (IT) controls … 1, 2016 through June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145