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Town of Ira – Financial Management (2014M-280)
… 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of approximately 2,200. The Town, which is governed by a five-member Town Board, includes a portion …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Stockton – Financial Management (2014M-90)
… was to assess the Town’s financial management practices for the period January 1, 2012 through February 13, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.3 million. Key Findings The … balance. Adopt budgets that included realistic estimates for appropriations. Develop a multiyear financial plan. …
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)
… Sidney, located in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit … by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. … The Town’s projections for rental income in the Hospital Fund included $30,000 of lease payments for which no …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19City of Amsterdam – Budget Review (B20-5-8)
… for the recreation fund. Key Findings Based on the results of our review, we found that certain significant …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8Town of Sheridan – Cellular Phones (2013M-334)
… was to evaluate internal controls over cellular telephones for the period January 1, 2012 through October 11, 2013. … comprised of a Town Supervisor and four council members. For the 2013 fiscal year, budgeted appropriations totaled $501,792 for the general fund and $726,070 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Compliance With Freedom of Information Law Requirements
… 1970 by the New York State Legislature. Today, CDTA is the premier mobility provider in the Capital Region, providing regular route bus …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsTown of Knox – Town Clerk (2020M-72)
… reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare accountability analyses. As of December 31, 2019 the Clerk's bank account held an unremitted cash balance of $3,161. The Board did not: Annually audit or obtain an …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of Reading – Financial Management (2013M-217)
… deficit fund balance of $36,491. There were no policies or procedures for the establishment, use and record keeping …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Potsdam – Justice Court (2014M-014)
… the Court’s records and reports for the period January 1, 2009 through August 5, 2013. Background The Town of … the Courts records and reports for the period January 1 2009 through August 5 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Porter – Capital Projects (2013M-352)
… October 9, 2013. Background The Town of Porter is located in Niagara County and has a population of approximately 6,700 residents. The … are being inappropriately reported and sequestered in the capital projects fund because the Board and Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Huron – Financial Management (2014M-367)
… $2.16 million. Key Findings The Board and Town officials have not developed multiyear financial plans. The Board and Town officials have not developed policies or procedures to establish … capital needs. This plan should be monitored and updated on an on-going basis. Adopt policies and procedures to govern …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Schuyler – Financial Management (2014M-182)
… capital needs. These plans should be monitored and updated on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Hume – Financial Management (2014M-333)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … million. Key Findings The Board relied on fund balance to finance part of the Town’s operations, reducing unexpected … general fund from more than $304,500 as of January 1, 2009 to less than $40,500 as of December 31, 2013. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Corning – Financial Condition (2020M-13)
… and failed to use most of the appropriated fund balance for operations. Did not effectively manage the Town’s … Key Recommendations The Board should: Ensure the estimates for revenues and appropriations are reasonable based on …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Town of Russia – Financial Management (2014M-212)
… through December 31, 2013. Background The Town of Russia is located in Herkimer County and has a population of approximately 2,600. The Town is governed by an elected five-member Town Board which is responsible for the general management and control of the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Horseheads – Financial Management (2015M-211)
… 30, 2015. Background The Town of Horseheads is located in Chemung County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Rush – Board Oversight (2014M-193)
… of Rush is located in Monroe County and has approximately 3,250 residents. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Rosendale – Justice Court (2014M-232)
… purpose of our audit was to examine Justice Court receipts for the period January 1, 2012 through December 31, 2013. … Town Supervisor and four Board members, and is responsible for overseeing Town activities, including the Justice Court. For 2012 and 2013, the Town reported $500,514 in fines, fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Thurston – Financial Management (2013M-280)
… through December 31, 2013. Background The Town of Thurston is located in Steuben County and has approximately 1,350 residents. The Town is governed by the Town Board, which is comprised of four elected members and an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Jasper – Financial Management (2015M-150)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through April 20, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $867,000. Key Findings Town … financial activity throughout the year. Develop a plan for the sewer fund to repay the temporary advances. Develop …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150