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Town of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The elected … a comprehensive multiyear financial plan to adequately address the Town’s operational and capital needs. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Sidney – Supervisor’s Disbursements (2015M-214)
… does not review bank statements or canceled check images to verify that only those disbursements approved by … Continue to review bank reconciliations and canceled check images to verify that only Board-approved disbursements are …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Bridgewater – Financial Operations (2013M-309)
… operations for the period January 1, 2012 through March 31, 2013. Background The Town of Bridgewater is located … but has not provided sufficient oversight. As a result, the manual and computerized accounting records …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Village of Pittsford – Audit Follow-Up (2017M-51-F)
… four Trustees and the Mayor. The Village’s annual budget for the 2016-17 fiscal year is approximately $1.3 million funded primarily through real property taxes, sales tax, State aid and user charges. Results of …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fTown of Wright – Financial Operations (2014M-277)
… Purpose of Audit The purpose of our audit was to review the Town’s budget planning and financial management for the period … budgets, resulting in an increase in general fund balance while raising taxes. The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Worth – Financial Operations (2014M-323)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2013 through May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Tuxedo – Financial Operations (2014M-284)
… records and did not provide the Board with detailed monthly financial information. The certified public … records are complete and accurate and provide appropriate monthly financial information to the Board to help it manage …
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. … scofflaw program, but do not use the report that includes all tickets pending for more than 60 days, which led to …
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)
… 31, 2014. Background The Town of Springport is located in Cayuga County and has a population of approximately 2,400. … balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations Ratify and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Conesus – Justice Court (2013M-140)
… controls established over the Court’s financial activities for the period January 1, 2012, through April 1, 2013. … the Clerk’s duties or establish adequate procedures for reviewing her work. The Justices also failed to reconcile … that all Court money was accurately reported and accounted for. Key Recommendations Adequately segregate financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Town of Orange – Budget Review (B20-2-14)
… and expenditure projections in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town … and expenditure projections in the Towns adopted budget for the 2021 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of Tyrone – Financial Management (2014M-343)
… our audit was to review the Board’s financial management for the period January 1, 2010 through September 26, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.2 million Key Findings The … the level of fund balance that must be maintained for sufficient cash flow and other purposes. Develop …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343City of Newburgh – Budget Review (B20-6-12)
… ($1.1 million) is likely underestimated by a total of at least $802,000. The proposed $344,377 in contingency … the proposed 2021 budget, the City will have exhausted at least 92.2 percent of its Constitutional Tax Limit (CTL). … Recommendations Develop a plan to maintain fund balance at a reasonable level to ensure funds are available in case …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Town of Locke – Financial Condition (2020M-111)
… fund balances as of December 31, 2019 in the general and highway funds and water district were excessive, ranging from 89 percent to 536 percent of actual …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Town of Lewisboro – Financial Condition (2014M-309)
… of our audit was to review the Town’s financial condition for the period January 1, 2013 through June 30, 2014. … district and two sewer districts. Budgeted appropriations for 2014 totaled approximately $10.4 million. Key Findings … and maintain a reasonable amount of fund balance in all Town funds. Develop a comprehensive multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309City of Troy – Budget Review (B20-5-11)
… was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the … as the recorded unassigned fund balance at the end of 2019. However, the 2019 amount of unassigned fund balance has … realization of this revenue is contingent upon the Council’s authorization and approval of the new fees. The …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11Town of Decatur – Town Clerk (2020M-58)
… or cause an annual audit of the Clerk’s records and reports. Key Recommendations Issue and retain duplicate … to conduct an annual audit of the Clerk’s records and reports. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Department of Transportation Bulletin No. DOT-37
… 2016-2021 Operational Services Unit Agreement between the State of New York and the Civil Service Employees Association … which falls between the hours of 6:00 p.m. and 6:00 a.m. on a regularly scheduled basis, shall receive a lump sum … taxable gross, and is subject to all employment and income taxes. Federal, State and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonCity of Elmira – Audit Follow-Up (2017M-90-F)
… total approximately $31.7 million. Results of Review Based on our limited procedures, it appears that the City has made …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fCity of Norwich – Information Technology (2012M-254)
… if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. … the City’s information technology. The City’s 2012 budget for the general fund was approximately $7.6 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254