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Village of Allegany – Vehicle Fuel (2012M-308)
… purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through September 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … budget appropriations totaled approximately $1.7 million for the general ($1 million), water ($300,000) and sewer …
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)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure …
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 … Village of Woodridge Financial Condition 2013M172 …
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)
… was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the period January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Town of Laurens – Budgeting Practices (2013M-204)
… to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. … budget estimates. The Board received an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, … related to flood revenues. The Board budgeted $6.2 million in expenditures over the same time period and actually spent …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Town of Kendall – Justice Court (2013M-130)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, … Town of Kendall Justice Court 2013M130 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management practices for … Village officials have not adopted policies or procedures to govern budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Village of Spencer – Financial Condition (2013M-119)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly … June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango … Village of Smyrna ClerkTreasurers Duties 2013M114 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Humphrey – Financial Management (2013M-116)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of approximately … The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Hartwick – Financial Condition (2013M-118)
… March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises … and appropriations of fund balance to finance operations in the highway and fire protection funds. Although Town … operations separately, with sufficient revenues included in the budget for each fund. Consider separate checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Village of Parish – Board Oversight (2012M-240)
… Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to March 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. The Village Board of Trustees is the legislative body responsible for managing Village operations. The Village’s 2010-11 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Hamden – Financial Condition (2013M-86)
… 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises five … not properly monitored budgets and managed fund balance in the general fund. The Board has consistently relied on … Town resources. Although fund balance has rebounded some in 2012, there has been a steady decline of 69 percent in …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Village of Nichols – Financial Condition (2013M-50)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to February 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. … Village of Nichols Financial Condition 2013M50 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight … June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a … Village of Nelsonville Financial Operations 2012M242 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Munnsville – Financial Operations (2012M-239)
… is located in the Town of Stockbridge, Madison County, and has a population of approximately 470 residents. The … by an elected Board of Trustees (Board) comprising a Mayor and four Trustees. Budgeted appropriations for the fiscal … which limits the Village’s ability to manage emergencies and other unanticipated occurrences. For example, in two of …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Middleburgh – Fiscal Operations (2013M-10)
… to October 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. The Village is governed by a Mayor and four Trustees who form the Village Board. The …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 2010, through September 25, 2012. Background The Village of Maybrook is located in Orange County in the Town of … Village of Maybrook Water Operations 2013M121 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. Background The Town of Forestport is … $44,158 for the sewer fund. Key Findings The Board needs to improve its budgeting practices and enhance its oversight …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184