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Town of Queensbury – Justice Court (S9-14-2)
… 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 December … Town of Queensbury Justice Court S9142 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Town of Wales – Financial Management (2017M-32)
… purpose of our audit was to review the Town’s financial management activities for the period January 1, 2013 through … Town of Wales Financial Management 2017M32 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32City of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … for preparing the proposed budget. The general fund budget does not include an interest payment of $56,708 due on a bond …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Village of Rhinebeck – Water Fees (2013M-311)
… our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background … Village’s budgeted water fund expenditures were $862,000 for the fiscal year ending May 31, 2013. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Town of Sweden – Justice Court (2014M-318)
… has a population of approximately 14,175 and includes the State University of New York College at Brockport. The Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Village of Pomona – Financial Condition (2015M-272)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition … June 1, 2014 through July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in … Village of Pomona Financial Condition 2015M272 …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Suffern – Budget Review (B23-6-2)
… deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … We estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 million and $2.47 million, respectively, which is approximately …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Town of Lisbon – Financial Condition (2012M-202)
… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately … five-year period. Use the unexpended surplus fund balance in the general fund in a manner that benefits Town taxpayers. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Kendall – Justice Court (2013M-130)
… 1, 2010, to February 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of … Town of Kendall Justice Court 2013M130 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Nichols – Financial Condition (2013M-50)
… five years totaling approximately $120,500, of which $50,064 was Federal and State aid for the reimbursement of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Town of Afton – Budgeting Practices (2013M-304)
… August 22, 2013. Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. … on capital improvements to Town facilities. Additionally, in the current fiscal year over $590,000 was spent on the … These poor budgeting practices led to operating deficits in certain years for the various funds. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Village of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic … Determine whether the Village of Mexico Village Board of Trustees Board adopted realistic …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Town of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Village of Penn Yan – Procurement (2024M-152)
… totaling approximately $30,000 lacked documentation to support the goods and services procured were only … the procurement of all WTP goods and services not subject to competitive bidding. Request that the Village engineer inspect locations and measurements prior to procuring goods requiring installation in Village …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Ashland – Long-Term Planning (2024M-114)
… multiyear capital and financial plans, which provide a framework to assess the Town’s capital and financial needs … to address them. Officials also have not developed a fund balance or a reserve fund policy to determine needed … of almost six years, and he shared that both the Town’s salt shed and highway garage need costly repairs. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Union – Financial Condition (2016M-192)
… than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay … fund. Key Recommendations Create a schedule for replacing old or inaccurate meters or both. Ensure that the Town bills …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192City of Watervliet – Financial Condition (2017M-230)
… 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately … operating deficits and declining fund and cash balances in all three operating funds from fiscal years 2014 through … City’s financial operations and prevent a further decline in the City’s financial condition. …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230City of Ogdensburg - Payroll Processing – (2014M-207)
… The City is governed by an elected seven-member Common Council comprising a Mayor and six Councilors. Key Findings … report to enter the payroll expenditure totals into the central accounting records, but does not review the … routinely monitor and review the payroll clerk’s work. The Council should ensure that a City official who is independent …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of … pays most of the School’s bills, and School officials do not receive or review bank statements or reconciliations. … for a capital project. Strengthen cost control safeguards to protect against construction cost overruns for capital …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… covered the period from January 2019 through December 2023. About the Program The New York State Health Insurance … and retired State, participating local government, and school district employees, and their dependents. The Empire … on-site audits of all the top 50 paid pharmacies for calendar years 2019–2023, as required by the Contract. We …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-program