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Town of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices … January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Lyndon – Town Clerk’s Collections (2021M-117)
… report - pdf ] Audit Objective Determine whether the Town of Lyndon (Town) Clerk (Clerk) recorded, deposited, remitted … a timely manner. Collections totaling $7,050 or 49 percent of the collections recorded from January 1, 2020 through May … as required. The Board did not perform an annual audit of 2020 records, as required. Key Recommendations Deposit all …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Town of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Town of New Lisbon – Financial Oversight (2013M-12)
… the Board’s oversight of the Town’s financial operations for the period January 1, 2011, through September 27, 2012. … which includes the Town Supervisor. The adopted budget for 2011 was approximately $860,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Village of Sharon Springs – Water Accountability (2014M-148)
… of our audit was to review the Village’s water operations for the period June 1, 2012 through March 10, 2014. … Village of Sharon Springs is located in Schoharie County and has a population of approximately 560. The Village is … a five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled $686,730. Key Finding …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… contain significant variances between the bank balance and the recorded cash balance. The variances ranged from more … with adequate monthly reports that included cash balances and the detail of revenues received. Ensure annual financial reports were filed on time. The 2017, 2018 and 2019 annual financial reports were filed from 106 to 194 …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of North Castle – Cash Disbursement (2013M-32)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over cash … January 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Town of Greenfield – Golf Course Collections (2021M-133)
… in the central point-of-sale (POS) system were accounted for, we found: Collections for 27 of the 50 days tested totaling $74,038 were not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Town of Greene – Justice Court Operations (2021M-95)
… fines and fees that we reviewed. However: The Justices did not deposit all collections in a timely manner. The Justices … officials generally agreed with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of East Hampton - Budget Review (B21-7-11)
… revenue and expenditure projections in the Town’s tentative budget for the 2022 fiscal year are reasonable. … 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires municipalities that …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Town of Ithaca – Justice Court Operations (2021M-13)
… report - pdf ] Audit Objective Determine whether the Town of Ithaca (Town) Justices collected, deposited, disbursed, … 60 disbursements totaling $318,091. We reviewed a sample of 556 cash receipts totaling $78,948 and all 60 … $318,091. There were no recommendations as a result of this audit. … Determine whether the Town of Ithaca Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13DiNapoli Issues Analysis of 2021-22 Enacted State Budget
… Year (SFY) 2021-22 is boosted by a substantial influx of new resources, totaling an estimated $26.7 billion in SFY … benefit New Yorkers. The budget will use $5.5 billion of federal aid in SFY 2021-22 and is required to use the rest by the end of 2024. Revenue actions including increases to top personal …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetTown of Marcy – Justice Court Operations (2020M-166)
… report - pdf ] Audit Objective Determine whether the Town of Marcy (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … The Justices generally provided adequate oversight of Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Town of Adams – Justice Court Operations (2020M-163)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … resolve any differences. Contact the Justice Court Fund for guidance on reporting the unidentified cash balance …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of New Windsor – Information Technology (2020M-137)
… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information … plan that provides specific guidelines for the protection of IT assets and data against loss or destruction. Ensure … indicated in Appendix A, officials disagreed with several of the findings and recommendations in our report. Appendix B …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… The Executive Budget for State Fiscal Year (SFY) 2021-22 relies on a range of actions … a looming gap — spending cuts, new revenues, use of fund balances and increased borrowing — demonstrating the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetTown of Willing – Justice Court Operations (2014M-377)
… audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 through October 24, 2014. … Justice who presides over Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period January 1, 2011 through December 31, 2013. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Virgil – Justice Court Operations (2015M-77)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2013 through January 27, 2015. Background The Town of Virgil is located in Cortland County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Village of Richfield Springs – Justice Court (S9-14-1)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through November …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1City of White Plains – Claims Auditing (2016M-367)
… audit was to examine the City’s claims auditing process for the period July 1, 2014 through June 9, 2016. Background …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367