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Town of Dayton – Financial Condition (2013M-90)
… The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The … five-member Town Board comprised of the Town Supervisor and four council members. Budgeted appropriations for the … funds have unexpended surplus funds that are excessive. Key Recommendations Correct the accounting records …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Wolcott – Financial Management (2020M-131)
… the Town Board (Board) effectively managed the Town of Wolcott’s (Town) financial condition. Key Findings The … financial condition, did not have a clear understanding of the laws governing the finances of the general fund tax bases and did not have an …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town of Wolcott – Information Technology (2020M-126)
… Determine whether the Town Board (Board) ensured the Town of Wolcott’s (Town) information technology (IT) assets were … … Determine whether the Town Board Board ensured the Town of Wolcotts Town information technology IT assets were …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126City of Dunkirk – Billing Enforcement (2020M-117)
… report - pdf ] Audit Objective Determine whether City of Dunkirk (City) officials properly enforced and monitored … 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately $39,700 in … the Code, the City could have collected more than $577,000 on delinquent accounts and realized an additional $31,200 in …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Village of Mayville – Online Banking (2020M-150)
… of Mayville (Village) Board of Trustees (Board) ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed were appropriate, … transactions are secure. The Board did not adopt a written online banking policy or implement adequate procedures to …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Town of Worth – Audit Follow-Up (2014M-323-F)
… [ read complete report - pdf ] | [ read 2015 complete report - pdf ] Purpose of Audit The purpose of our review was to assess the Town’s … February 2020, in implementing our recommendations in the audit report released in February 2015. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fTown of West Seneca – Purchasing (2015M-11)
… the procurement policy to ensure that it is consistent with statutory requirements and meets the needs of the Town. …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and … with unpaid water and sewer billings were not included on re-levy lists. The Board did not ensure that adequate …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Southold – Financial Operations (2014M-299)
… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for the period January 1 through December 31, …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of Clare – Fiscal Stress (2013M-317)
… to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about 105 residents. The … relied on appropriated fund balance as a financing source in the annual budgets, and in some years, it appropriated more fund balance than was …
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)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … review, we found that revenue and expenditure projections in the proposed budget are reasonable. The Town took …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2012, through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves …
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)
… Purpose of Audit The purpose of our audit was to assess the Board and Supervisor’s oversight of the disbursement process in the Supervisor's office for …
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)
… [ read complete report - pdf ] | [ read 2017 complete report - pdf ] Purpose of Audit The purpose of our review was … is composed of four Trustees and the Mayor. The Village’s annual budget for the 2016-17 fiscal year is approximately …
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)
… management for the period January 1, 2013 through June 30, 2014. Background The Town of Wright is located in … financial management for the period January 1 2013 through June 30 2014 …
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)
… January 29, 2014. Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. …
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 … The Town of Sweden is located in Monroe County, has a population of approximately 14,175 and includes the State … analyses and the Court's accounting records on a regular basis for timeliness and accuracy. Ensure all …
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-329