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Town of Java – Tax Collection Remittance (P1-24-21)

… report – pdf]   Audit Objective  Determine whether the Town of Java (Town) Tax Collector remitted all … by New York State Town Law (Town Law). Key Findings  The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21

Town of Allen – Town Clerk Collections (2024M-120)

… collections. Key Findings  The Clerk did not always record fees accurately or deposit them in a timely manner, but fees were properly deposited intact and generally remitted in … Deposit fees totaling approximately $3,000 within three business days of being collected for total daily aggregate …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35.As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes …

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

Town of Castile – Tax Collection Remittance (P1-24-23)

… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

DiNapoli Statement on Governor's Veto of Transparency Legislation

… and was supported unanimously in both the State Senate and Assembly: “I am very disappointed the Governor vetoed our … money. This legislation had unanimous support in both the Assembly and the Senate. We’ll work with our legislative …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislation

Town of Covington – Tax Collection Remittance (P1-24-24)

… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to …

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0

Town of Ripley – Town Clerk Collections (2024M-139)

… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings  The Clerk did not always … Town ClerkTax Collector Clerk recorded deposited remitted and reported all collections in a timely and accurate manner …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139

City of North Tonawanda – Audit Follow-Up (2020M-90-F)

… in August 2020.  The audit determined that the Mayor and Council did not adopt structurally balanced budgets, … included 10 recommendations to help officials monitor and improve the City’s financial condition. Background The … located in Niagara County. The City has an elected Mayor and an elected five-member City Council (Council). The …

https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-f

Town of Hurley – Transfer Station Collections (2024M-132)

… report – pdf] Audit Objective  Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings  We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …

https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132

Town of West Seneca – Audit Follow-Up (2019M-195-F)

… ] [ read complete 2020 report - pdf ] Purpose of Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December … The purpose of our review was to assess the Town of West …

https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-f

Village of Hudson Falls – Information Technology (2025M-10)

… adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit … 8, 2024 to observe physical security over IT assets at the Village. Understanding the Program Village officials and … The Village Board Board and officials did not establish …

https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10

Town of Pleasant Valley – Financial Management (2024M-158)

… (Town) Town Board (Board) developed realistic budgets and properly managed reserve funds. Key Findings  The Board … the Town had significant recurring operating surpluses and may have levied more taxes than necessary. From fiscal … the Board:  Did not consider historical or known revenues and expenditure trends when preparing annual budgets. As a …

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158

Town of Alden – Town Clerk/Tax Collector (2024M-106)

… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings  The Clerk did not … the funds from being productively used by Town officials and taxpayers. The Clerk also did not:  Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106

Town of Rutland – Town Clerk/Tax Collector (2025M-19)

… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all collections accurately and in a timely manner. Key Findings  The Clerk did not … Town Clerk Tax Collector Clerk recorded deposited remitted and reported all collections accurately and in a timely manner …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19

Implementation of Train Service to Grand Central Madison

… Objective To determine whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that addressed customer needs. We also determined whether LIRR addressed … To determine whether the Long Island Rail Road LIRR implemented train service to …

https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madison

Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)

… of implementation of the 11 recommendations included in our initial audit report, Management and Maintenance of Non-Revenue Service Vehicles ( 2020-S-31 … throughout New York City, and MTA Bus provides bus service in portions of the Bronx, Queens, and Brooklyn, and express …

https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-follow

Anthem Blue Cross – Coordination of Benefits With Medicare

… Objective To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for … of the members. Civil Service contracts with Anthem Blue Cross (Anthem) to administer the Hospital Program of the … To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for …

https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicare

Oversight of the Nourish New York Program (Follow-Up)

… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of the Nourish New … (pandemic) in response to disrupted food supply chains and was intended to expand the State’s food supply network …

https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-follow

Town of Lewis – Records and Reports (2025M-17)

… (Town) Town Supervisor (Supervisor) maintain complete and accurate accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 … fiscal officer, is responsible for receiving, disbursing and retaining custody of Town money, maintaining accounting …

https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17