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City of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
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)
… three operating funds during the audit period: general fund, highway fund and water district. The Town’s budgeted … of $187,553. Expenditures totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) contributions and workers’ …
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)
… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
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)
… IT systems or develop adequate IT policies or procedures. In addition, the Board did not develop and adopt an IT … lose important data and suffer a serious interruption in operations. For example, officials did not monitor … and finances, food, and personal health and fitness. In addition, the Board paid two IT vendors for IT services …
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)
… of Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August 2024, in implementing our recommendations in the audit report City of North Tonawanda – Financial Condition (2020M-90), … Determine whether the Mayor and City Council adopted realistic budgets that were structurally …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fTown of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the … not remitted and deposited in a timely manner. The head golf professional (golf pro) did not reconcile daily cash, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the … deficiencies. Key Recommendations Resolve discrepancies in the accounting records. The Supervisor should attend and …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Greene – Justice Court Operations (2021M-95)
… officials generally agreed with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Saranac – Town Clerk Operations (2019M-33)
… audit findings and subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Town of Sanford – Claims Audit Process (2021M-189)
… law. Ensure all claims requiring Board audit are presented to the Board, and only audited and approved claims are listed … abstracts of audited claims. Periodically compare prices to State contracts and contracts bid by other governments to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … did not: Deposit collections in a timely manner. Perform bank reconciliations. The Board also did not perform an annual audit of the Clerk’s records, as required by New York …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Town of Morehouse – Records and Reports (2021M-182)
Determine whether the Town of Morehouse Town Town Supervisor Supervisor maintained complete accurate and timely financial records and reports
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town’s collections were … property tax collections and Clerk fees accurately and in a timely manner. Deposit all collections within the …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Town of Morris – Justice Court Operations (2021M-66)
… report - pdf ] Audit Objective Determine whether the Town of Morris (Town) Justice collected, deposited, disbursed, … made disbursements totaling $30,398. We reviewed a sample of 42 cash receipts totaling $7,307 and all disbursements … Recommendations There were no recommendations as a result of this audit. Town officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66City of Little Falls – Financial Condition (2021M-54)
… at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for officials to accurately assess the City’s current …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Town of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… $438 (64 percent). Deposit all tax collections within 24 hours as required. Remit real property tax collections to the … Key Recommendations The Clerk should: Maintain accounting records that properly document dates of collection. Deposit …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Town 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 Machias – Supervisor’s Financial Duties (2021M-98)
Determine whether the Town of Machias Town Town Supervisor Supervisor adequately performs his financial duties
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98