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Village of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4138 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … Town of Deerpark Budget Review B61318 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of Dayton – Financial Condition (2013M-90)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a … Town of Dayton Financial Condition 2013M90 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Wolcott – Financial Management (2020M-131)
… bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town of Wolcott – Information Technology (2020M-126)
… department software or implement compensating controls for software deficiencies. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126City of Dunkirk – Billing Enforcement (2020M-117)
… City Code (Code). Relevy 1,266 accounts totaling $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately $39,700 in additional penalties should have been charged. If City …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Village of Mayville – Online Banking (2020M-150)
… online banking transactions. A dedicated computer was used for online banking but authorized users were not provided …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Town of Worth – Audit Follow-Up (2014M-323-F)
… (Town) is located in Jefferson County and is governed by an elected five-member Town Board (Board), which is … years, when the Town’s records and reports were maintained by the former Supervisor. Of the nine recommendations, two …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fTown of West Seneca – Purchasing (2015M-11)
… of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period January 1, 2013 through December 18, 2014. Background The Town of West Seneca is located in Erie County and has a … three-member Board comprising the Supervisor and two Council members. Budgeted appropriations for 2014 totaled …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Virgil – Board Oversight (2015M-40)
… to assess the Town’s internal controls and Board oversight for the period January 1, 2013 through November 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … is a complete list of unpaid bills. Establish policies for accountability over fuel purchases and use. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Southold – Financial Operations (2014M-299)
… was to review selected financial operations of the Town for the period January 1 through December 31, 2013. … an elected six-member Town Board. Budgeted appropriations for 2013 were approximately $47.9 million. Key Findings The … was to review selected financial operations of the Town for the period January 1 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background The Town of Clare is located in … Key Findings The Board did not adopt a policy or method to determine the amount of unexpended surplus funds to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Town of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … activity against those estimates, allowing appropriations to be over-expended. The Board aggregately over-estimated … fund balance declined from $450,949 at January 1, 2010, to a deficit of $107,587 at December 31, 2012. The Board and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Sidney – Supervisor’s Disbursements (2015M-214)
… of the disbursement process in the Supervisor's office for the period January 1, 2014 through June 25, 2015. … disbursements are made including those disbursements made for payroll related expenditures. Approve payroll before … of the disbursement process in the Supervisors office for the period January 1 201 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Bridgewater – Financial Operations (2013M-309)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through March 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 … audited the Supervisor’s records annually, it has not done so effectively, and the Supervisor has allowed the bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Village of Pittsford – Audit Follow-Up (2017M-51-F)
… was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report released in July 2017. Background The Village of Pittsford (Village) … was to assess the Villages progress as of August 2020 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fTown of Wright – Financial Operations (2014M-277)
… Purpose of Audit The purpose of our audit was to review the Town’s budget planning and financial management for the period January 1, 2013 through June 30, 2014. … The purpose of our audit was to review the Towns budget planning and financial management for the period January 1 2013 through June 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town 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 … except where allowed by law. Implement control procedures to adequately oversee the Supervisor’s financial duties. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town 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-284