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Village of Pittsford – Board Oversight (2017M-51)
… Village officials developed budgets for the general fund that had insufficient appropriations and adopted sewer fund budgets with overestimated appropriations. From 2013-14 through 2015-16, the unrestricted general fund balance decreased by approximately $375,000 (65 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Village of Pelham – Information Technology (2016M-410)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through August 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester … Village of Pelham Information Technology 2016M410 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410City of Yonkers – Budget Review (B24-6-7)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … one-time State and Federal funding, and sale of property, to balance its budget. The City could face a total revenue … if revenue estimates are not realized. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7City of Yonkers – Budget Review (B24-6-6)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable. Background The City of Yonkers is … the significant revenue and expenditure projections in the Citys proposed budget for the 202425 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6City of Amsterdam – Budget Review (B24-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … and other matters that should be reviewed by the Mayor and Council. City officials did not implement all …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Village of Suffern – Budget Review (B24-6-3)
… general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section … The Village’s tentative budget includes a tax levy of $12,533,658, which is within the limit established by law. Key Recommendation Be mindful of the legal requirement to maintain the tax levy increase to …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Length of Service Award Programs (2014-MS-1)
… and municipalities were awarding Length of Service Award Program (LOSAP) service credits to volunteer … performing each activity. Volunteers earning 50 service award points annually must be credited with one year of LOSAP … Length of Service Award Programs 2014MS1 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1City of Yonkers – Budget Review (B17-6-10)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key … City of Yonkers Budget Review B17610 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Town of Queensbury – Justice Court (S9-14-2)
… areas in the Court software, such as an inadequate audit trail and insufficient automated controls. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Town of Norwich – Justice Court (S9-14-3)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December … Town of Norwich Justice Court S9143 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Town of LeRay – Justice Court (S9-14-5)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February 28, 2014. … of $892 were recorded but never deposited into Court bank accounts; the Court has not reported and remitted $7,542 … Fund (JCF); outstanding bail of $7,200, over six years old, has not been remitted to the Town as required; and the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5City of Olean – Budget Review (B17-1-3)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2016. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1713 …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3City of Elmira – Financial Condition (2017M-90)
City of Elmira Financial Condition 2017M90
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Town of Windsor – Information Technology (2017M-44)
Town of Windsor Information Technology 2017M44
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2013 through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of … Town of Wales Financial Management 2017M32 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Town of Ulster – Town Assessor (2016M-361)
… exemption process for the period January 1, 2015 through August 25, 2016. Background The Town of Ulster is located in Ulster …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for the period January 1, 2012 … Town of Thurman Capital Projects 2016M431 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Taylor – Financial Management (2016M-391)
… custody of the bank statements, prepares the checks and abstracts, records all transactions and performs the bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Smithtown – Departmental Operations (2017M-66)
… Background The Town of Smithtown is located in Suffolk County and has a population of approximately 118,000. The … staff did not maintain any inventory records for parking permits. Officials did not have written procedures requiring that the number of parking permits purchased be periodically reconciled with the number …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Scriba – Board Oversight (2017M-83)
… The District is governed by an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately … for purchases from 23 vendors totaling $455,638 and a Board member had a prohibited interest in contracts totaling … Town of Scriba Board Oversight 2017M83 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83