Search
Village of Suffern – Budget Review (B17-6-8)
… reasonable. The proposed budget does not comply with the tax levy limit because it includes a tax levy of $10,897,667, which is $208,037 above the limits … be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Speculator – Claims Auditing (2017M-25)
… Purpose of Audit The purpose of our audit was to determine whether Village officials established effective … 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has a … approximately $1.6 million. Key Finding Village officials have established adequate procedures to ensure that claims …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Village of Sagaponack – Claims Processing (2017M-124)
… $850,659. Key Findings The Board does not review each claim to determine if the claims are properly itemized and … a thorough and deliberate claims audit, ensuring that each claim has sufficient supporting documentation, and that …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Village of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … financial and capital plans. Key Recommendations Continue to work to eliminate deficits in the operating funds and to increase …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Village of Pittsford – Board Oversight (2017M-51)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Village of Pelham – Information Technology (2016M-410)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through August 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Town of Esperance – Fund Balance (2016M-405)
… within its boundaries, is located in Schoharie County and has a population of approximately 2,000. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Town of DeKalb – Financial Management (2016M-427)
… of our audit was to review the Town's financial operations for the period January 1, 2015 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Corinth – Claims Auditing (2017M-102)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … 1, 2016 through February 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Colchester – Financial Condition (2016M-376)
… reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board underestimated revenues by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Kingsbury – Water Fees (2016M-400)
… Purpose of Audit The purpose of our audit was to review the Town’s process for billing and collecting water … 31, 2016. Background The Town of Kingsbury is located in Washington County and has a population of approximately … approximately $2.9 million. Key Finding Town officials have ensured that the Town properly bills, collects, records …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Town of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning … 1, 2015 through January 12, 2017. Background The Town of Italy is located in Yates County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Town of Horicon – Leave Accruals (2016M-421)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Town of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2015 through September 23, 2016. Background The Town of Greenport is located in Columbia County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices … 1, 2015 through October 11, 2016. Background The Town of Greene is located in Chenango County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Fulton – Justice Court Operations (2017M-6)
… the internal controls over the Court’s financial activity for the period January 1, 2015 through October 6, 2016. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Town of Wales – Financial Management (2017M-32)
… was to review the Town’s financial management activities for the period January 1, 2013 through December 12, 2016. … Background The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is … Board. General and highway fund budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption … 1, 2015 through August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Smithtown – Departmental Operations (2017M-66)
… Purpose of Audit The purpose of our audit was to examine Highway Department and Parks … 1, 2015 through August 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately 118,000. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66