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Village of Ellenville – Information Technology (2014M-278)
… computerized data and assets were properly safeguarded for the period June 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were approximately $3.9 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Village of Savona – Board Oversight (2015M-328)
… 5, 2015. Background The Village of Savona is located in the Town of Bath in Steuben County and has a population of approximately 830. … of the Mayor and all Board members and ensure that duties in the Clerk-Treasurer’s office are segregated properly, or …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Village of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the required annual audit of the … of a certified public accountant or public accountant to conduct the audit. Issue duplicate receipts where no other …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Village of Clinton – Financial Management (2014M-316)
… and establish and maintain receivable control accounts for real property taxes and water and sewer rents. Pay only the …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Village of Voorheesville – Claims Processing (2014M-135)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims … internal controls over claims processing were adequate to ensure that claims were for appropriate purposes, …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Suffern – Financial Condition (2013M-273)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. Background The … Village of Suffern Financial Condition 2013M273 …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Village of Waverly – Financial Condition (2014M-137)
… the Village’s budgeting practices and financial condition for the period June 1, 2012 through January 22, 2014. … of approximately 4,400. The Village’s annual budget for the 2014-15 fiscal year totals approximately $4 million. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Village of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition for the period … for the sewer fund. Key Findings Village officials did not always adopt realistic budget estimates and monitor the … necessary adjustments to ensure that operating deficits do not occur. Establish procedures to prevent overspending …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Village of Rhinebeck – Water Fees (2013M-311)
Village of Rhinebeck Water Fees 2013M311
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Village of Perry – Water Accountability (2014M-31)
… Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have written procedures for reconciling the water produced with the water billed to customers. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31City of Newburgh – Budget Review (B21-6-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Village of Monticello – Budget Review (B4-14-15)
… include a tax overlay. The Village does not have adequate records to demonstrate the reasonableness of the revenue …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15City of Lockport – Budget Review (B21-1-9)
… general, water, sewer and refuse funds. The City’s fund balance policy states that unrestricted fund balance in the general fund should, at a minimum, total 17 … appropriations. City officials estimate unrestricted fund balance in the general fund will total $7.4 million as of …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9City of Troy – Budget Review (B21-5-10)
… a potential shortfall of $700,000. The City’s capital plan in the proposed budget includes the purchase of … in $2,901,500 (86 percent) of the City's 2022 capital plan for the purchase of equipment and vehicles for the … unfunded through the proposed budget. The City’s capital plan in the proposed budget includes the purchase of …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Village of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the … 1, 2011 through March 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan … Village of Monticello Board Oversight 2013M226 …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Village of Galway – Claims Processing (2014M-79)
… Key Finding Village officials established and follow a good system of internal controls for the approval of claims. …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Village of Frankfort – User Charges (2014M-117)
… Purpose of Audit The purpose of our audit was to examine whether Village officials ensured that water, … go undetected. Village officials did not designate someone to approve adjustments and did not ensure that an audit log … and electric duties of billing, collecting and recording to the extent practical and provide oversight and an …
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)
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water …
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)
… Purpose of Audit The purpose of our audit was to assess the financial oversight provided by the Board of Trustees for the period June 1, 2012 through December 19, … Village of Catskill Financial Condition 2014M134 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Village of Liberty – Budget Review (B4-14-9)
… fiscal year are reasonable. Background The Village of Liberty’s proposed 2014-15 budget totals $3.7 million for the … Village of Liberty Budget Review B4149 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9