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Town of Busti – Taxpayer Equity (2015M-349)

… Town officials were properly budgeting and allocating highway department expenditures for the period January 1, … within its borders. Budgeted appropriations for the highway fund for 2015 totaled approximately $1.1 million. Key … properly budget for or allocate approximately $135,000 in highway equipment purchases between the town-wide and …

https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349

Town of Burke – Fiscal Oversight (2016M-277)

… Background The Town of Burke is located in Franklin County and has a population of approximately 1,500. The Town is … monthly financial reports. The Board did not audit and approve claims in accordance with Town Law for 20 of the … (OGS) to receive State contract pricing for diesel and heating fuel purchases. The Board did not annually audit or …

https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277

Town of Willsboro – Audit Follow-Up (2014M-68-F)

… The purpose of our review was to assess the Towns progress as of May 2016 in implementing our …

https://www.osc.ny.gov/local-government/audits/town/2016/08/05/town-willsboro-audit-follow-2014m-68-f

Town of Waterford – Claims Auditing (2016M-154)

… of our audit was to review the claims audit process for the period January 1, 2015 through January 31, 2016. … by a five-member Town Board. Budgeted appropriations for 2016 total approximately $8.1 million. Key Finding The … the claims are supported by adequate documentation and are for legitimate Town purposes. Key Recommendations There were …

https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154

Town of Walton – Incompatible Duties (2016M-309)

… The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and internal controls over the receipts and disbursements processes for the period January 1, 2015 through July 26, 2016. … as the Supervisor’s bookkeeper. Budgeted appropriations for 2016 total approximately $2 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309

Town of Union – Financial Condition (2016M-192)

… than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay … fund. Key Recommendations Create a schedule for replacing old or inaccurate meters or both. Ensure that the Town bills …

https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192

Town of Sidney – Budget Review (B4-16-13)

… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … review, we found that revenue and expenditure projections in the proposed budget are reasonable. The Town’s preliminary …

https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13

DiNapoli Releases Analysis of Revised Executive Budget

… continuing revenue uncertainty,” said DiNapoli. “Decisions on the new budget demand an exceptionally high degree of … the Governor and Legislature to bolster the state’s rainy day funds to better prepare for future fiscal challenges.” … over $1 billion in the coming fiscal year. The bulk of this increase flows from a proposal to extend the top …

https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budget

Town of Woodstock - Information Technology (2018M-211)

… were not provided with security awareness training. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211

Town of Harrison - Budgeting Practices (2018M-142)

… the budget and fund balance were reasonable. Key Findings From 2013 through 2017, the Board underestimated revenues in its budgets by a total of $15.4 million, or an average of $3.08 million (8 percent) per year, which … Key Recommendations Adopt realistic budgets using results from prior years to project revenues. Maintain unassigned …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142

DiNapoli Announces Sale of General Obligation Bonds

… the details of the competitive sale scheduled for March 13 of tax-exempt New York State General Obligation bonds. The … of the Comptroller of the State of New York on March 13, 2019, as set forth in the Notice of Sale published in The … the details of the competitive sale scheduled for March 13 of taxexempt New York State General Obligation bonds …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bonds

Town of Seward – Financial Management (2016M-353)

… August 3, 2016. Background The Town of Seward is located in Schoharie County. The Town, which has approximately 1,760 … balance policy to cover reasonable amounts to maintain in each fund and how to manage annual operating surpluses. …

https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353

Town of Salem – Financial Management (2015M-295)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting practices for the … in Washington County and has a population of approximately 2,700. The Town is governed by a five-member Town Board. … Board has not developed a multiyear financial and capital plan. Key Recommendations Review estimates of fund balance at …

https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295

Town of Rotterdam – Water Rents (2016M-347)

… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and … January 1, 2015 through June 30, 2016. Background The Town of Rotterdam is located in Schenectady County and has a … The purpose of our audit was to review the Towns water rent billing and …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347

Town of Rensselaerville – Claims Auditing (2016M-244)

… 2016. Background The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. …

https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244

Town of Plymouth – Board Oversight (2016M-190)

… the Town’s data, including PPSI, against loss, theft or abuse. We found no evidence that Town officials obtained …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190

Town of Solon - Financial Management (2018M-233)

… plans to address the Town’s operational and capital needs in the general and highway funds. Key Findings From December … 2014 through December 31, 2017, unrestricted fund balance in the general fund increased by $106,230 (110 percent). … During the same period, unrestricted fund balance in the highway fund increased by $50,007 (24 percent). …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233

Town of Pamelia – Financial Management (2015M-276)

… The Town of Pamelia is located in Jefferson County and has a population of approximately 3,160. The Town, which … Board did not develop a comprehensive multiyear financial and capital plan. The clerk does not maintain detailed revenue and expenditure subsidiary ledgers or a general ledger to …

https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276