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Town of Berne – Board Oversight (2021M-77)
… did not request or receive monthly cash reports detailing money received and disbursed, monthly bank reconciliations or …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Hempstead – Compensatory Time (2021M-64)
… (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did … comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance … comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved …
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)
… expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of Liberty’s proposed 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and …
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)
… Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for … Key Findings The Board did not properly audit claims prior to payment or ensure written quotes were obtained as … Village Board of Trustees Board properly audited claims prior to payment and ensured written quotes were obtained for …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Town of Boylston – Financial Condition (2021M-69)
… As a result, it levied more taxes than necessary to sustain operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s …
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)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. …
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 … 1, 2010 through December 18, 2013. Background The Village of Goshen is located in Orange County and has a population of … Village of Goshen Financial Condition 2014M75 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Department of Transportation Bulletin No. DOT-39
… Purpose The purpose of this bulletin is to provide agency instructions for … the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background Pursuant to Article 51 of the 2016-2021 Operational Services Unit Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonVillage of Monticello – Budget Review (B4-14-15)
… the tentative budget are reasonable. The tentative budget does not include a tax overlay. The Village does not have adequate records to demonstrate the … past due amounts. Consider providing adequate resources to cover potential salary increases. …
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)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … below, the significant revenue and expenditure projections in the proposed budget appear reasonable. The City appropriated $583,113 as a financing source in the 2022 general fund budget. For 2021, City officials …
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)
… 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. New York State Local Finance Law requires all … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are …
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 Board for the period August 1, 2011 through March 14, 2013. … 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 Bellport – Claims Processing (2014M-126)
… November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a … purchase order requests. Claims abstracts and Board minutes do not demonstrate that claims are audited by the … contracts or agreements are in place for all claims paid, where necessary. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Village of Bainbridge – Financial Operations (2014M-227)
… through May 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately 1,350. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Freedom – Financial Management (2021M-191)
… funds increased by 45 percent during the past three years to approximately $735,000 as of December 31, 2020, or 69 … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191City of Fulton – Capital Projects (2021M-184)
… were unable to readily determine the complete financial history and position of individual projects or determine the …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Village of Brushton – Fiscal Oversight (2014M-235)
… is located in the Town of Moira in Franklin County and has a population of approximately 475. The Village is … bank reconciliations or provide the Board with complete and accurate monthly financial reports. The Clerk-Treasurer … claims during the audit period without prior Board audit and approval. The Board did not annually audit or cause an …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Ira – Financial Management (2014M-280)
… of Audit The purpose of our audit was to review the Town’s financial management and budgeting practices for the period … funds. The Board did not develop comprehensive multiyear financial and capital plans. Key Recommendations Adopt … in a manner that benefits taxpayers. Develop long-term financial and capital plans that project operating and …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Stockton – Financial Management (2014M-90)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management practices for the … million. Key Findings The Board did not adopt a policy to address the level of unexpended surplus funds; as a … the general and highway town-wide funds and adopt a policy to address the maintenance of a reasonable level of surplus …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Sidney – Budget Review (B4-14-19)
… 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 for the 2015 fiscal year are … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19