Search
Financial Toolkit for Local Officials
Local government and school district leaders are faced with unprecedented challenges in the wake of the pandemic including simultaneously managing the public health response and the budgetary impacts of the financial crisis
https://www.osc.ny.gov/local-government/financial-toolkitTown of East Fishkill –Financial Condition (2014M-139)
… 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … the sewer fund’s financial condition has deteriorated in recent years. Town officials did not adopt realistic … sewer lines. Ensure that all interfund borrowing is repaid in accordance with the law. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Opinion 2008-4
… matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities … or worn out facilities, undertaken in an existing town park district pursuant to the authority in Town Law § 202-b, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Northern Adirondack Central School District – Financial Condition (2020M-51)
Determine whether the Board and District officials effectively manage the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/northern-adirondack-2020-51.pdfRed Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/red-creek-2020-75.pdfSouthern Cayuga Central School District – Financial Condition (2020M-77)
Determine whether the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/southern-cayuga-2020-77.pdfMedina Central School District - Reserve Funds (2019M-165)
Determine whether the Board and District officials effectively managed the District’s reserve funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/medina-2019-165.pdfWaterloo Central School District - Financial Condition Management (2019M-137)
Determine whether the Board and District officials adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/waterloo-2019-137.pdfConnetquot Central School District - Financial Management (2019M-180)
Determine whether the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/connetquot-2019-180.pdfBrasher Falls Central School District – Financial Condition (2019M-158)
Determine whether the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/brasher-falls-2019-158.pdfAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
Determine whether the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/altmar-parish-williamstown.pdfMonroe County - Financial Condition (2018M-179)
Determine whether the Legislature and County officials effectively managed the County’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/monroe.pdfTown of Rosendale – Financial Operations (2015M-38)
… Purpose of Audit The purpose of our audit was to review selected Town financial operations … January 1, 2013 through April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population … The purpose of our audit was to review selected Town financial operations …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Town of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012, to February 1, 2013. Background The Town of Victory is located in Cayuga County and has a population … Town of Victory Justice Court 2013M66 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Town of Wappinger – Financial Condition (2013M-94)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a … Town of Wappinger Financial Condition 2013M94 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Justice Court Fund: Handbook for Town and Village Justices and Court Clerks
Justice Court Fund: Handbook for Town and Village Justices and Court Clerks
https://www.osc.ny.gov/files/local-government/publications/pdf/justice-court-fund-handbook.pdfVillage of Deposit – Claims Auditing (2023M-173)
Determine whether the Village of Deposit (Village) Board of Trustees (Board) required adequate support for credit card claims.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/Deposit-Village-2023-173.pdfTown of Wellsville – Budgeting (2021M-112)
… structurally balanced budgets. However, it could improve budgeting practices and be more transparent with how it …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Village of Margaretville - Fiscal Management (2018M-78)
… report - pdf] Audit Objective Determine whether the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville (Village) officials have not adopted … has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the beginning of 2014-15 through …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
Determine if goods and services were procured in a manner consistent with the procurement policy and cash disbursements were properly supported and approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/genesee-2019-81.pdf