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Town of Newfane – Supervisor's Financial Records (2017M-7)
… of our audit was to review the Supervisor's financial records and reports for the period January 1, 2015 through … and the Town's CPA firm to maintain the Town's accounting records and perform the Town's financial reporting without …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of Mentz – Board Oversight (2016M-403)
… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Reimbursement of Social Services Costs (2013MS-3)
… also released 7 letter reports to the following Counties: Franklin [pdf] , Genesee [pdf] , Greene [pdf] , Montgomery … interdepartmental service costs (costs incurred by other county departments for the benefit of the DSS) that are … costs they incur delivering services to, or for, the DSS at rates up to 50 percent from the Federal government and 25 …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Village of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village … 1, 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Oversight of Building Construction Site Safety (Follow-Up)
… included in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3 ). About … 2022, was to determine whether DOB adequately monitors NYC building construction sites to ensure compliance with … 2018 to December 2021, found that DOB’s oversight of building construction sites – including construction site …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followVillage of Morris – Fund Balance (2017M-58)
… the contingency budget line exceeded the maximum allowable amount each year by an average of over $46,000 and $61,000, … general and water surplus funds as a financing source for funding one-time expenditures, funding needed reserves and reducing real property taxes. …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Monticello – Board Oversight (2016M-337)
… April 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The … Village, which has a population of approximately 6,500, is governed by an elected five-member Board of Trustees. The … of consecutive estimated readings before an actual water meter reading was done or address how water accounts should …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Hempstead – Budget Review (B17-7-6)
… deficit in the Village's general, special revenue and internal services funds as of May 31, 2005. New York … Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Town of Baldwin – Claims Auditing (2023M-113)
… – pdf] Audit Objective Determine whether the Town of Baldwin (Town) Board (Board) properly audited and approved … on the Town’s response. … Determine whether the Town of Baldwin Town Board Board properly audited and approved claims …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Town of Hamburg - Finance Office (2023M-109)
… – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s … and for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Village of Washingtonville – Budget Review (B24-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … limited by the lack of complete, accurate, and current accounting records maintained by the Village. Specifically, … as most of revenue has not been posted in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1City of Amsterdam – Budget Review (B24-5-5)
… was to provide an independent evaluation of the City’s proposed budget for 2024-25. Background Chapter 531 of the … during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key … and make modifications as necessary. Develop an allocation plan based on detailed analysis that ensures costs allocated …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Town of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Village of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund; …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Deposit – Claims Auditing (2023M-173)
… – pdf] Audit Objective Determine whether the Village of Deposit (Village) Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases (18 claims) during the audit …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Village of Greene – Investment Program (2023M-112)
… (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials developed … Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an … review the Village’s investment policy, as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112City of Salamanca – Employee Benefits (2023M-96)
… report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly … in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and … $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Village of Endicott -- Budget Review (B17-4-7)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2017-18 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7City of Newburgh – Budget Review (B23-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … their 2024 adopted budget for the New York State Touring Route Program because there is no assurance the State will …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Village of Schaghticoke – Board Oversight (2023M-78)
… operations. As a result, the Board cannot be sure it has accurate financial information to make decisions and … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78