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Village of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a … accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and found that they … segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric financial duties or provide oversight of her work. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Town of Olive - Accrued Leave and Information Technology (2019M-84)
… Town officials accurately maintained employee accrued leave records. Determine whether Town officials ensured the … Key Findings Town officials did not: Maintain accurate leave records or follow the employee handbook and the … include guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure that employee …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… goods and services in compliance with the procurement policy. Determine whether claims were adequately supported … Village officials did not: Follow the adopted procurement policy when acquiring goods. Issue request for proposals for … claims. Key Recommendations Adhere to the procurement policy. Revise the procurement policy to include a …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… (Supervisor) maintained adequate financial records and reports. Key Findings The Town’s financial records and reports were not adequate: The bookkeeper maintained two … were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Town of Clayton - Justice Court Time and Attendance (2017M-286)
… whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… properly billed, collected and accounted for water and sewer bills. Key Findings As of December 31, 2017, the water … totaling $228,146 without Board approval. The water and sewer funds do not pay administrative costs for services they … the general fund. Customers were overcharged for water and sewer late penalties in 2017 by $8,654. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Village of Avon - Board Oversights and Professional Services (2018M-30)
… professional services. Village officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… [read complete report - pdf] Audit Objective Determine whether the Board: … controls. The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… complete report - pdf] Audit Objective Determine whether the Board properly monitored credit card use and ensured … non-payroll disbursements were adequately supported and for proper Town purposes. Key Findings The Board adopted insufficient credit card and meal …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … Key Findings District officials did not: Seek competition for professional services obtained from seven providers who … in 2016-17. Have required written quote documentation for purchases from 11 purchase contract vendors totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… with the collective bargaining agreement (CBA) and employee handbook. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Town of Hyde Park - Payroll and Time Records (2018M-225)
… Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town officials … adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll periods, totaling …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) ensure that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Did the Village of Asharoken Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… packages, for a conference in Florida, totaling $5,982 and charged an additional $1,095 for meals even though they … and all personal expenses. Ensure that meals are not charged to District credit cards for individuals who receive …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
Locust Valley Fire District Conference and Travel Expenditures 2018M56
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Town of Perinton - Financial Management and Information Technology (2017M-232)
… whether Town officials: Implemented adequate budgeting and financial practices. Safeguarded computerized assets and data. Key Findings The Board: Adopted unrealistic budgets and accumulated $24 million in unsubstantiated reserves. Has … Town of Perinton Financial Management and Information Technology 2017M232 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… ensure bank reconciliations are presented to the Board in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsWestfield Academy and Central School District - Financial Management (2018M-67)
… whether District officials properly managed fund balance and reserves. Key Findings Unrestricted fund balance exceeded … appropriated fund balance not needed to fund operations and overestimated appropriations by a total of approximately … The Board did not adopt an adequate reserve fund policy and three reserves with balances totaling more than $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mTown of Manchester - Board Oversight and Information Technology (2018M-39)
… Determine whether the Board: Provided adequate oversight of the Town’s budgeting and financial operations to ensure … Key Findings The Board’s continual appropriation of nonexistent fund balance has weakened the financial condition of the town-wide (TW) general fund and central water …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39