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Town of Allen – Town Clerk Collections (2024M-120)
… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations The audit report includes eight …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120City of Little Falls – Budget Review (B25-3-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to complete an independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 … debt can include the remaining principal amount of any budget notes, deficiency notes and/or revenue anticipation …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Oversight of the Nourish New York Program (Follow-Up)
… organizations (i.e., regional food banks, food pantries, soup kitchens, and community-based organizations hereafter, … effectively together to determine if products purchased with Nourish NY funds were eligible New York food products. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followTown of Lewis – Records and Reports (2025M-17)
… and reports? Audit Period January 1, 2023 – November 30, 2024 Understanding the Program The Supervisor, as chief … records. We reviewed all 15 asset and liability accounts recorded in the accounting records for the general fund, … determined that 12 accounts were overstated by a combined total of $894,197 and eight accounts were understated by a …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17DiNapoli: Rural Counties Face Shortage of Health Professionals
… P. DiNapoli examined healthcare professional shortages in 16 rural counties in New York state and found alarming shortfalls in primary care, pediatric, and obstetrician and gynecologist … P DiNapoli examined healthcare professional shortages in 16 rural counties in New York state and found alarming …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… with the Iranian energy sector and seek contracts with New York State agencies, the State University of New York, the City University of New York, and New York public authorities and local … Laws of 2012 which amends State Finance Law by adding a new Section 165A and Chapter 106 of the Laws of 2012 which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Town of Cherry Valley – Budget Review (B25-4-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … The purpose of our review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Town of Farmersville - Justice Court Operations (2019M-50)
… Objective Determine whether Justice Court (Court) fines and fees were properly accounted for. Key Findings Fines and fees were recorded, deposited and reported in a timely … Determine whether Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50Town of Cortlandville - Improving Private Property (2018M-219)
Determine whether the use of Town resources to improve private property was appropriate and properly disclosed
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Town of Milan - Town Clerk/Tax Collector (2018M-257)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector maintained adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling … and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Oversight of Afterschool and Summer Youth Employment Contracts
… the effects of poverty and to provide opportunities for New York City youth and families. To achieve these goals, … 14 and 24 with paid summer employment for up to six weeks in July and August. Its Comprehensive Afterschool System … and sports/recreation activities when school is not in session. According to Department contracts, Ridgewood, a …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsCity of Long Beach - Budget Review (B19-7-4)
… The City of Long Beach, located in Nassau County, has been authorized to issue debt not to exceed $12,000,000 … and $5.5 million in sewer rents. However, the City Council has not yet authorized the budgeted increases in rates that …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Town of Waterford - Town Clerk Collections (2018M-265)
… (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner. Key Findings The … Deposit Clerk fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and 2017 real property tax collections and documentation to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Village of Atlantic Beach - Cash Disbursement (2018M-253)
… Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… fulfill his fiscal responsibilities because he failed to provide oversight of the Bookkeeper, who performs all …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Town of North Salem - Agricultural Exemptions (2018M-194)
… The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Seneca Falls - Financial Management (2018M-266)
… oversight of the Town’s financial operations. Key Findings In 2017, total unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Town of Seneca Falls - Information Technology (2018M-218)
… disaster recovery, password security management, data breach notification and backups. Provide users with security … disaster recovery, password security management, data breach notification and backups. Ensure the access rights for …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Town of Queensbury - Water System Cybersecurity (2018M-268)
… training. Water officials did not prevent or monitor public disclosure of information on the Town’s water system. In addition, sensitive IT control weaknesses were … awareness training to Water plant employees. Prohibit the public disclosure of sensitive water system information. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268City of Glens Falls – Financial Condition (2013M-150)
… 31, 2012. Background The City of Glens Falls is located in Warren County and has approximately 14,700 residents. The … amendments. Although we do not consider the City to be in fiscal stress at this time, the low levels of unexpended surplus funds in the general fund and declining balances in the water and …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150