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Town of Worth – Audit Follow-Up (2014M-323-F)
… was to assess the Town’s progress, as of February 2020, in implementing our recommendations in the audit report released in February 2015. Background The Town of Worth (Town) is …
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)
… 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 Virgil – Board Oversight (2015M-40)
… with unpaid water and sewer billings were not included on re-levy lists. The Board did not ensure that adequate …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Southold – Financial Operations (2014M-299)
… a population of approximately 23,200. The Town is governed by an elected six-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of Clare – Fiscal Stress (2013M-317)
… to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about 105 residents. The … relied on appropriated fund balance as a financing source in the annual budgets, and in some years, it appropriated more fund balance than was …
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 … and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town …
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 … 1, 2012, through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves …
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)
… Purpose of Audit The purpose of our audit was to assess the Board and Supervisor’s oversight of the disbursement process in the Supervisor's office for the period January 1, 2014 … $2.2 million. Key Findings The Supervisor does not review bank statements or canceled check images to verify …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Bridgewater – Financial Operations (2013M-309)
Town of Bridgewater Financial Operations 2013M309
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)
… $1.3 million funded primarily through real property taxes, sales tax, State aid and user charges. Results of Review Based on our limited procedures, the Village has demonstrated …
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)
… June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately … Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. Key Findings The Board adopted unrealistic budgets, resulting in an increase in general fund balance while raising taxes. …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Worth – Financial Operations (2014M-323)
… May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the …
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-284Town of Sweden – Justice Court (2014M-318)
… 4, 2014. Background The Town of Sweden is located in Monroe County, has a population of approximately 14,175 … During 2013, the Court collected approximately $414,000 in fines and surcharges. Key Findings The Justices are not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Springport – Financial Management (2014M-329)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … more fund balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations … its money into other reserve funds with the same tax base to the extent permitted by statute. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Conesus – Justice Court (2013M-140)
… shown in the accounting records, and that any differences are resolved. Ensure that all money is deposited in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Town of Orange – Budget Review (B20-2-14)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our … was to determine whether the significant revenue and expenditure projections in the Town’s adopted budget for the … the potential impact the COVID-19 pandemic (pandemic) may have on the Town’s finances. General and highway fund …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of Tyrone – Financial Management (2014M-343)
… our audit was to review the Board’s financial management for the period January 1, 2010 through September 26, 2014. … The Town of Tyrone is located in Schuyler County and has a population of approximately 1,600. The Town is … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.2 million Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343City of Newburgh – Budget Review (B20-6-12)
… fund balance at a reasonable level to ensure funds are available in case of unanticipated expenditures or a …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Town of Locke – Financial Condition (2020M-111)
… year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and water district were … B includes our comment on an issue Town officials raised in their response. … Determine whether the Town Board Board …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111