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Town of Butler – Highway Asset Accountability (2024M-115)
… and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately … determine whether the unaccounted-for diesel fuel was used properly, stolen or caused by a leak in the in-ground … periodically review written policies and procedures for capital assets and fuel inventory to ensure they are properly …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Town of Java – Tax Collection Remittance (P1-24-21)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … action. Appendix B includes our comment on an issue raised in the Supervisor’s response. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Allen – Town Clerk Collections (2024M-120)
… remitted in a timely manner and reported accurately to the Town Supervisor (Supervisor).The Clerk accurately … exceeding $250, as required. Remit real property taxes to the Supervisor on a weekly basis or provide a monthly … Clerk collected proceeds from the sale of culvert pipes to residents, but the Highway Superintendent did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Town of Middlebury – Tax Collection Remittance (P1-24-25)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … approximately $1.1 million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 in February, $327,001 in March and $92,168 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Castile – Tax Collection Remittance (P1-24-23)
… the timeframes established by Town Law Section 35. As a result, funds were not provided to finance Town and County … did not audit the Clerk’s records as required and, as a result, did not know that the Clerk was incorrectly remitting …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23DiNapoli Statement on Governor's Veto of Transparency Legislation
… on state spending and was supported unanimously in both the State Senate and Assembly: “I am very … our bill requiring more transparency and accountability for billions in emergency contracts and those that bypass … about whether the public is getting the best value for its money. This legislation had unanimous support in both …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationTown of Covington – Tax Collection Remittance (P1-24-24)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to … totaling approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required … and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Ripley – Town Clerk Collections (2024M-139)
… accurate manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, the longer … remain unremitted, the longer they are not available for Town operations. Our audit determined that the Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… 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), released in August 2020. The audit determined that the Mayor and …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fTown of Hurley – Transfer Station Collections (2024M-132)
… were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. However, they were not adequately … of Hurley (Town) collecting approximately $51,800 less in fees than it should have for the collected waste. Over a …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of West Seneca – Audit Follow-Up (2019M-195-F)
… of West Seneca’s (Town’s) progress, as of December 2024, in implementing our recommendations in the audit report Town of West Seneca – Capital Project … the Town Supervisor (Supervisor). The Board is responsible for the general management and oversight of the Town’s …
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)
… on its IT systems (including its IT assets and network) for Internet access and email, and to maintain various … such as financial and personnel records and evidence files for the police department, that may contain personal, private … Village pays two outside IT vendors to provide IT services for the Village, including managing IT support, monitoring …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Town of Pleasant Valley – Financial Management (2024M-158)
… were underestimated and expenditures were overestimated in the general and highway funds generating operating … to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Town of Alden – Town Clerk/Tax Collector (2024M-106)
… unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have been remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and … in a timely manner and remit taxes to the Supervisor and County Treasurer within the timeframes specified by New York …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Implementation of Train Service to Grand Central Madison
… 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 … and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnam, Rockland, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Transportation Authority (MTA). The MTA is responsible for developing and implementing a unified mass transportation policy for New York City, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester counties for the benefit of the people of the State of New York. …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followAnthem Blue Cross – Coordination of Benefits With Medicare
… from January 2020 through June 2023. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), is one of the nation’s largest …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareOversight of the Nourish New York Program (Follow-Up)
… ). About The Program The Nourish New York (Nourish NY) initiative was established in May 2020 during the … a reality for many New York residents. Nourish NY supplies surplus agricultural products (e.g., milk, … insecurity. Agricultural products purchased under Nourish NY must be grown, produced, or harvested in the State, and if …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-follow