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Village of Endicott – Budget Review (B4-13-8)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
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)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
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)
… and highway town-outside-village funds have unexpended surplus funds that are excessive. Key Recommendations Correct … plan to repay these funds and address the deficit. Use the surplus fund balance in the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Wolcott – Financial Management (2020M-131)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Wolcott’s (Town) financial condition. Key … an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town of Wolcott – Information Technology (2020M-126)
… Determine whether the Town Board (Board) ensured the Town of Wolcott’s (Town) information technology (IT) assets were … … Determine whether the Town Board Board ensured the Town of Wolcotts Town information technology IT assets were …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126City of Dunkirk – Billing Enforcement (2020M-117)
Determine whether City of Dunkirk City officials properly enforced and monitored delinquent water sewer and tipping fee balances
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Village of Galway – Claims Processing (2014M-79)
… 31, 2014. Background The Village of Galway is located in the Town of Galway in Saratoga County and has a population of approximately 200. … claims. Key Recommendations There are no recommendations in this report. … Village of Galway Claims Processing 2014M79 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Village of Frankfort – User Charges (2014M-117)
… were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for the sewer fund and $2.1 for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Village of Endicott – Budget Review (B4-14-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Catskill – Financial Condition (2014M-134)
… 19, 2013. Background The Village of Catskill is located in the Town of Catskill in Greene County and has a population of 4,100. The … 2013, the Village reported expenditures of $4.2 million in its general fund, $1.1 million in its water fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition for the period January 1, … 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Attica – Justice Court (2014M-30)
… Purpose of Examination The purpose of our audit was to review the processes and procedures for the Justice Court’s … 20, 2013. Background The Village of Attica, located in Wyoming and Genesee Counties, is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Town of Lindley – Financial Management (2012M-226)
… August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately … $309,369 and $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in comparison to the Town’s expenditure levels, representing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Village of Allegany – Vehicle Fuel (2012M-308)
… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Yorkville – Budget Review (B3-13-7)
… expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … Key Findings Based on the results of our review, except for certain matters, we found that the significant revenue …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Village of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … August 1, 2011, to April 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Town of Lincoln – Financial Management (2013M-245)
… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive … occurred because the Board underestimated budget revenues in previous years and did not adopt a policy to govern the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Lebanon – Justice Court (2013M-247)
… to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls … of activities. Justice Bartlett failed to account for all moneys received, resulting in a $2,295 shortage in the … reconciliations, issue appropriate receipts for all money received, deposit money intact or in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Town of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for the period January 1, … to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Town of Kendall – Justice Court (2013M-130)
… of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, to February 26, 2013. … court fines, fees, and surcharges were properly accounted for. While our testing found that monthly reports were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130