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Town of West Seneca – Purchasing (2015M-11)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … Key Recommendations Annually review the procurement policy to ensure that it is consistent with statutory requirements … the needs of the Town. Audit and approve claims prior to payment. Obtain written and oral quotes as required by the …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of South Bristol – Financial Management (2015M-140)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … million. Key Findings The Board has not developed policies to govern its budgeting practices and repeatedly adopted … 2014. The Board has not adopted a multiyear financial plan to address the use of fund balance to finance operations. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Worth – Financial Operations (2014M-323)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Key Recommendations Maintain accurate, complete and up-to-date accounting records. Pay only those claims that have …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mTown of Tuxedo – Financial Operations (2014M-284)
… January 29, 2014. Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Tyrone – Financial Management (2014M-343)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management for the period … avoid relying on surplus fund balance as a revenue source to finance recurring expenditures, which ultimately depletes … policies, procedures or multiyear financial plans to govern budgeting practices. The Board does not perform an …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Lewisboro – Financial Condition (2014M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … plan. Key Recommendations Develop a realistic plan to accumulate and maintain a reasonable amount of fund … funds. Develop a comprehensive multiyear financial plan to establish long-term objectives for funding long-term …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Town of Minden – Budgeting (2014M-366)
… The Town of Minden is located in Montgomery County and includes the Village of Fort Plain within its boundaries. … adopted budgets with unrealistic estimates of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and allocate sales tax revenues in compliance with statute …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period … information presented in the annual financial report to the State Comptroller is accurate. Budget and account for … with statute and determine what remedies are available to address prior taxpayer inequities. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Key Findings The Justices did not require the clerk to perform monthly bank reconciliations or accountabilities … The Justices did not routinely submit monthly reports to OSC’s Justice Court Fund (JCF) and did not remit more than …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period … trend of actual results. Formally develop a plan to use the significant accumulated fund balances to finance capital or other one-time expenditures, including …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Sand Lake – Justice Court (2015M-121)
… Purpose of Audit The purpose of our audit was to evaluate the Court’s financial operations for the period January 1, 2013 through … 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Allegany – Financial Management (2015M-103)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s financial management practices for … million. Key Findings The Board did not review the budget-to- actual status reports the Comptroller provided. The Board … As part of its official meetings, routinely review budget-to-actual status reports to ensure the timely monitoring of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Town of Caledonia – Financial Management (2013M-363)
… Purpose of Audit The purpose of our audit was to review the Town’s management practices for the period … Supervisor did not provide each Board member with budget-to-actual reports to monitor the budget throughout the year. The board did not …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Financial Management Practices
… necessary steps to promptly meet applicable Federal and State dam safety requirements. Other Related Audits/Reports …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesNursing Home Surveillance
… in nursing homes. Division staff assess compliance through on-site facility inspections, referred to as surveys. … reveals violations, surveyors issue citations. Depending on the severity classification, the Department can implement …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… year 2012-13 and certain expenses for the two fiscal years ended June 30, 2012. Background Whitestone is a … program to disabled children between the ages of three and five years. Whitestone, located in Queens, New York, provides … personal services costs and $39,267 in other than personal service costs. Among the disallowances we identified were: …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualSelect Financial Management Practices
… Purpose To determine if the Albany Port District Commission’s … The enabling legislation granted broad authority to the Commission to develop, construct, and manage a …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesOpinion 2002-9
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … You ask whether a town may pay a small "stipend" to one or more individuals who provide assistance in the … St Comp No. 84-31, p 38). General Municipal Law §120-w(2) authorizes municipalities to enter into a contract with …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 2004-5
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … of Scarsdale 1 Typically, such special laws incorporate an exempt volunteer firefighters' benevolent association and … 2 This requirement, however, does not preclude a company from paying all or a portion of the tax to the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5