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Town of Stanford – Financial Management (2021M-130)
Determine whether the Town of Stanford Town Board properly managed the Towns financial condition and adopted realistic budgets
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Berne – Board Oversight (2021M-77)
… of financial operations and exceeded its authority under New York State Town Law (Town Law) by authorizing the … were accurate, timely, and properly reviewed. As a result, we found three significant unreconciled variances … timely, accurately, and are properly reviewed. Perform a deliberate and thorough audit of claims, and annually audit …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Hempstead – Compensatory Time (2021M-64)
… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As … result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Village of Liberty – Budget Review (B4-14-9)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … are reasonable. The proposed budget does not include a tax overlay or provisions for infrastructure needs. There … with the tax levy limit. Key Recommendations Include a tax overlay in the budget they adopt. Develop a …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Village of Clayton – Claims Auditing (2021M-81)
… - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment … as required. The Board reviewed abstracts (listings of claims) but generally did not review the claims before … Determine whether the Village of Clayton Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Town of Boylston – Financial Condition (2021M-69)
Determine whether the Town Board Board effectively managed the Town of Boylstons Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Village of Hempstead – Budget Review (B7-14-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling … Village of Hempstead Budget Review B7144 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Village of Goshen – Financial Condition (2014M-75)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2010 through December 18, 2013. Background …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Town of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background The … the Supervisor to the Board, and the annual reports filed with OSC are over one year late. The Town’s unaccounted-for …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Village of Washingtonville – Budget Review (B26-6-1)
… projections in the Village of Washingtonvilles Villages 202627 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Town of West Seneca – Purchasing (2015M-11)
… Municipal Law more than five years ago. The Board, as a whole, did not audit claims. Town officials did not always …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Wright – Financial Operations (2014M-277)
… June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately … Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. Key Findings The Board adopted unrealistic budgets, resulting in an increase in general fund balance while raising taxes. …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Worth – Financial Operations (2014M-323)
… May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Tuxedo – Financial Operations (2014M-284)
… that financial records were complete and did not properly account for justice court revenue. The bookkeeper has the …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town 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, … of our audit was to review the processes and procedures for the Courts financial operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Springport – Financial Management (2014M-329)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting practices for the … Budgeted appropriations for 2015 total approximately $1.97 million. Key Findings The Town could not provide a Board … reserve or transfer its money into other reserve funds with the same tax base to the extent permitted by statute. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls established over the Court’s financial … compensating controls. Ensure that the bail records agree with the balances shown in the accounting records, and that …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Town of Southold – Financial Operations (2014M-299)
… segregate duties. Ensure that Town officials comply with New York State General Municipal Law and the Town’s policy …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town 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 … Town of Clare Fiscal Stress 2013M317 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Town of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Towns preliminary budget …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18