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City of Geneva – Financial Management (2015M-105)
… March 31, 2015. Background The City of Geneva is located in Ontario County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105City of Yonkers – Budget Review (B6-16-10)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … The City must seek written assurance from the State of New York Mortgage Agency that the Agency will transfer $11 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10City of Yonkers – Budget Review (B6-16-11)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. The City’s budget is relying on …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11City of Troy – Financial Condition (2015M-185)
… City’s Charter. The City Comptroller failed to maintain individual accounting records for each capital project. Key … and frequently monitor and update the plans. Maintain individual accounting records for all projects. … City of …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185City of Troy – Budget Review (B5-16-15)
… ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that have been authorized … tax levy limit and City officials have not adopted a local law to override the limit. Key Recommendations City officials … to no more than the tax levy limit as permitted by law, unless adopting a local law to override the cap. … City …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15City of Oswego – Community Development (2015M-108)
… loans that are uncollectable. The City donated two real properties to the Oswego City Revitalization Corporation … (OCRC) but does not have the authority to make a gift of real property to a private entity. Key Recommendations Follow … to write off these loans. Refrain from making gifts of real property to OCRC. … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108City of Olean – Budget Review (B1-15-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2City of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24City of Mount Vernon – Payroll (2014M-347)
… 21, 2014. Background The City of Mount Vernon is located in Westchester County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347City of Lockport -- Budget Review (B1-15-20)
… and expenditure projections in the preliminary budget are reasonable. The proposed budget includes contingency …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20City of Troy – Budget Review (B5-15-22)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22City of Yonkers – Budget Review (B6-15-16)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' … billion. The budget includes operating and debt service funding of $550.5 million for the Yonkers Public Schools and … authority and the City’s ability to increase property taxes may be limited in future years if property values do …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16City of Yonkers – Budget Review (B6-15-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15City of Fulton – Fiscal Stress (2013M-310)
… to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body … made budget transfers as needed throughout the year. In addition, City officials have prepared multiyear financial … causing the City to incur planned operating deficits in the general fund. This has led to a significant reduction …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310City of Peekskill – Financial Condition (2014M-105)
… 31, 2013. Background The City of Peekskill is located in Westchester County and has a population of approximately 23,600. It is governed by the … Key Recommendations There are no recommendations in this report. … City of Peekskill Financial Condition …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105City of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … sewer funds as of May 31, 2007. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over payroll processing for the … budget codes. The Comptroller uses the report to enter the payroll expenditure totals into the central … aspects of the payroll process. Where it is not feasible to adequately segregate duties, City officials should …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207City of Newburgh – Budget Review (B6-14-25)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25City of Lockport – Cash Flow (2014M-195)
… City’s budgeted appropriations for the 2014 fiscal year are approximately $33.4 million. Key Findings The City’s accounting records are in such poor condition that City officials do not know … Recommendations Ensure that the City’s accounting records are complete, accurate and maintained in a timely manner so …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… Purpose of Audit The purpose of our audit was to assess the City’s progress, as of January 26, 2015, in …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-f