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Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… the budgets exceeded the amounts actually available. As a result, the general fund balance declined by $82,000 from … not receive budget status reports during the year. As a result, budget amendments were not made until the last Board …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Town of Pulteney – Financial Management and Information Technology (2012M-177)
… because the Town hired a bookkeeper who enhanced the development and monitoring of the annual budgets adopted by …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Otto – Town Clerk and Tax Collector (2012M-214)
… records and documenting the records reviewed and the results of the audit in the minutes. The Board members and … shortages. Retain all evidence of receipt, including DEC transaction reports, tax stubs and escrow lists. Impose …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor provided adequate oversight over …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village … Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of … records for each capital project to track the progress and costs of each project. … Village of Depew Internal Controls …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… the Clerk-Treasurer’s records and reports for the period March 1, 2015 through April 27, 2017. Background The Village … Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $790,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Purpose of Audit The purpose of our audit was to review the process and procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Division of Housing and Community Renewal Bulletin No. DH-22
… Employees Employees represented by Bargaining Unit 67 in the Division of Housing and Community Renewal Background Pursuant to Chapter 111 of the Laws of 2006 which provides for a change to the rules …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Review questionable travel payments and consider seeking reimbursement for any costs that were not actual and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Latham Fire Department – Length of Service Awards Program (2016M-279)
… Purpose of Audit The purpose of our audit was to examine the Department’s recordkeeping …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279City of Rome – Internal Controls Over Capital Projects (2012M-248)
… Purpose of Audit The purpose of our audit was to determine whether City officials provided effective oversight for capital projects for the period January 1, 2010, to December 31, 2011. Background …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… Purpose of Audit The purpose of our audit was to review the Department’s cash receipts for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the fire and ambulance companies that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Recommendations Examine the effectiveness of collection strategies and consider other or enhanced measures that may …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Seaford Fire District – Length of Service Award Program (2014M-319)
… The Seaford Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead, … The District’s LOSAP point system is not consistent with New York State General Municipal Law (GML). District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Madison Central School District – Procurement of Professional Services (2015M-322)
… Purpose of Audit The purpose of our audit was to review the District’s process and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mVillage of Freeville – Time Attendance and Leave Accruals (2017M-24)
… Purpose of Audit The purpose of our audit was to determine if Village officials adopted adequate payroll policies and procedures for the period June 1, 2015 through December 2, 2016. Background …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Village of Green Island – Water Fund Financial Condition (2015M-237)
… 2015. Background The Village of Green Island is located in Albany County and has a population of approximately 2,600. … Key Findings The water fund balance has continuously been in a deficit position. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237