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College of Optometry – Selected Employee Travel Expenses

… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses.  These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State.  These employees incurred over $100,000 in travel …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expenses

Town of Schroeppel – Cash Disbursements (2014M-296)

… Purpose of Audit The purpose of our audit was to examine the Town’s controls over cash … 1, 2013 through March 31, 2014. Background The Town of Schroeppel is located in Oswego County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296

City of Troy – Budget Review (B5-13-20)

… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … general fund for the years ending December 31, 1993, 1994, and 1995. Local Finance Law requires all local governments … to display a trend of weakening financial position and the proposed increases in revenues for the sewer fund’s …

https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20

Village of Monticello – Financial Condition (2020M-107)

… Village’s financial condition. As a result, the Village is fiscally stressed. The Village’s total fund balance will …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107

Town of Princetown – Claims Auditing (2015M-50)

… 31, 2014. Background The Town of Princetown is located in Schenectady County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50

City of Gloversville – City Clerk (2019M-96)

… Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The current Clerk began properly accounting for fees as of October 1, …

https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96

City of Oneonta – Departmental Collections (2013M-13)

… The City of Oneonta has approximately 14,000 residents and is located within Otsego County in central New York. The eight-member Common Council is the City’s legislative branch. The Mayor serves as the …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

Town of Phelps – Financial Management (2015M-70)

… practices. Although the District has four reserve funds, the purpose and funding levels of the reserves have … This plan should address the use of unexpended surplus funds and the necessity and funding of reserves. The plan …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70

Town of Virgil – Board Oversight (2015M-40)

… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and … 1, 2013 through November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40

Town of Southold – Financial Operations (2014M-299)

… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for the period January 1 through December 31, …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

Town of Clare – Fiscal Stress (2013M-317)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2012 to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about …

https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317

Town 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 …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18

Town of Chautauqua – Fiscal Stress (2013M-220)

… our audit was to evaluate the Town’s financial condition for the period January 1, 2012, through July 16, 2013. … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year were approximately $1.3 million. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220

Town of Sidney – Supervisor’s Disbursements (2015M-214)

… those disbursements approved by the Board are made. The payroll vendor electronically affixes the Supervisor’s signature to the payroll checks without the Supervisor’s approval of payroll. The Board did not perform annual audits of the …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214

Town of Bridgewater – Financial Operations (2013M-309)

… 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 … of real property and sales taxes among tax bases. In addition, separate general ledger cash accounts were not maintained for funds in which cash was commingled and the Board was not provided …

https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309

Town of Tuxedo – Financial Operations (2014M-284)

… of our audit was to review the Town’s financial operations for the period January 1, 2013 through January 29, 2014. Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $9.5 million for all funds, …

https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284

Town of Sweden – Justice Court (2014M-318)

… of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2013 through September 4, 2014. … Town Board, which has the overall responsibility for overseeing the financial activities of the Town, …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318

Town of Springport – Financial Management (2014M-329)

… building reserve or transfer its money into other reserve funds with the same tax base to the extent permitted by …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329

Town of Conesus – Justice Court (2013M-140)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls … 1, 2012, through April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by … identified deficiencies in providing adequate oversight of Court operations including depositing, recording, …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140

Town of Orange – Budget Review (B20-2-14)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … potential impact the COVID-19 pandemic (pandemic) may have on the Town’s finances. General and highway fund revenues are …

https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14