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Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and … 1, 2010, through July 31, 2012. Background The Town of Amsterdam is located in Montgomery County and has a … The purpose of our audit was to review the Towns accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period January 1, 2013 through September 4, 2014. Background … last time the Supervisor filed the annual financial report was for the 2010 fiscal year, even though our Office sent out …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… [read complete report - pdf] [read 2018 report] Purpose of Audit The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fTown of East Hampton - Budget Review (B19-7-10)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Town of Clarendon – Justice Court Operations (2013M-362)
… the Court’s financial operations for the period January 1, 2012 to November 13, 2013. Background The Town of Clarendon … Court revenues have subsequently increased and for the 2012 fiscal year the Town reported $18,700 in revenues … the Courts financial operations for the period January 1 2012 to November 13 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Carroll - Audit Follow Up (2013M-221-F)
… 2014. Background The Town is governed by an elected Town Board (Board) which consists of a Supervisor and four council …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fTown of Cherry Valley – Budget Review (B4-14-21)
… year are reasonable. Background The Town of Cherry Valley is located in Otsego County. Our Office completed a review of … revenues from Federal Emergency Management Agency (FEMA) reimbursements totaling $20,000. The 2015 preliminary budget includes estimated revenues for the FEMA reimbursements that also are included in the 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… $59,800. After completion of our audit, the Department ceased operations and is currently awaiting dissolution from …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… State Comptroller Thomas P. DiNapoli today announced the results of the New York State Common Retirement Fund’s … State Comptroller Thomas P DiNapoli today announced the results of the New York State Common Retirement Funds …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingTown of Cherry Valley – Budget Review (B25-4-7)
… the appropriations for the Cherry Valley Community Health Center (Health Center). In addition, even if Town officials had included … 2026 preliminary budget includes an estimate for Health Center appropriations of $495,000 in the general fund. Our …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7City of Little Falls – Budget Review (B25-3-9)
… an independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 … the City is authorized to issue deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, its tentative budget for the next succeeding fiscal year. The tentative budget …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Town of Lewis – Records and Reports (2025M-17)
… The Clerk did not record $94,400 in Community Development Block Grant (CDBG) funds received and disbursed in the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Town of West Seneca – Audit Follow-Up (2019M-195-F)
… - pdf ] Purpose of Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of … records. The audit included four recommendations to help officials monitor and improve the Town’s capital … The purpose of our review was to assess the Town of West Senecas Towns progress as of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fVillage of Hudson Falls – Information Technology (2025M-10)
… risk of data loss or suffering a serious interruption of ser …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… released in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced … City is located in Niagara County. The City has an elected Mayor and an elected five-member City Council (Council). The Council is the City’s legislative …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fTown of Lockport – Asphalt Millings Inventory (2025M-55)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly … of screened and one pile of unscreened millings behind the Town highway garage that have a combined value of … Did the Town of Lockport Town Highway Superintendent Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Essex County Agricultural Society (Society), a non-profit organization that promotes agriculture through the Essex … to audit, the Clerk’s records for the 2017 through 2020 fiscal years. Had the Board fulfilled its fiscal … misappropriation of collections. Our previous audit report released in July 2014 1 had similar findings related to …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92City of Mount Vernon – Audit Follow-Up (2020M-96-F)
… of Review The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in implementing our recommendations in the audit report City of Mount Vernon – Financial Reporting and Oversight … The purpose of our review was to assess the City of Mount Vernons City progress as of JulyAugust 2025 in …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fTown of Milan - Town Clerk/Tax Collector (2018M-257)
Determine whether the Town ClerkTax Collector maintained adequate records and properly deposited and remitted money in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Town of Cortlandville - Improving Private Property (2018M-219)
… Key Recommendation Consider the legal implications of this arrangement and consult with the Town attorney as to whether …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219