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Village of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … collections totaling $71,992 were deposited an average of 15 and 21 days late, respectively. Code Enforcement cash … or seven to 11 months after collection. The Board of Trustees (Board) did not comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Village of Airmont – Claims Auditing (2024M-1)
… – pdf] Audit Objective Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were … documentation to ensure they were appropriate. One member of the Village Board would not respond to our emails. We … Determine whether the Village of Airmont Village Board of Trustees Board audited claims to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Town of Byron – Procurement (2024M-11)
… report – pdf] Audit Objective Determine whether the Town of Byron (Town) officials complied with New York State … Determine whether the Town of Byron Town officials complied with New York State General …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Leicester – Financial Management (2025M-2)
… report – pdf] Audit Objective Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund … reports in a timely manner, which hindered its adoption of realistic budgets and multiyear financial or capital … (TW) and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Village of Addison – Board Oversight (2024M-8)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate financial oversight. … audit the former Clerk-Treasurer’s 1 records (see Village of Addison – Payroll (2024M-12) and Village of Addison – … Determine whether the Village of Addison Village Board of Trustees Board provided adequate …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Village of Addison – Payroll (2024M-12)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) ensured that the Clerk-Treasurer … and fiscal duties and responsibilities (see Village of Addison – Board Oversight (2024M-8) ). The Board did not … Determine whether the Village of Addison Village Board of Trustees Board ensured that the …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Village of Sloan – Clerk-Treasurer (2024M-109)
… – pdf] Audit Objective Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported … provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may have made financial decisions with inaccurate and out-of-date financial information. Specifically: Collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Oxford – Procurement (2024M-88)
… report – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive process to … Section 103 or the Town’s procurement policy (Policy). Of the purchases totaling $1.7 million that we reviewed, Town … most favorable terms and conditions in the best interests of its taxpayers. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Town of Gorham – Budgeting (2023M-181)
… report – pdf] Audit Objective Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets. … highway, sewer and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax … were inappropriately recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Town of Franklinville – Procurement (2024M-56)
… report – pdf] Audit Objective Determine whether Town of Franklinville (Town) officials complied with the requirements of the Town’s procurement policy. Key Findings Town officials did not always comply with the requirements of the Town’s procurement policy because the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Village of Earlville – Collections (2024M-128)
… – pdf] Audit Objective Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited … log or cash receipts journal showing a description of each transaction. Of the 296 collections totaling $302,050 that we reviewed, … Determine whether the Village of Earlville Village ClerkTreasurer recorded and deposited …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Lapeer – Budgeting (2024M-127)
… – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December 31, 2023. The audit determined that estimated …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Evans – Board Oversight (2016M-2)
… Purpose of Audit The purpose of our audit was to review management’s response to … 1, 2012 through September 29, 2015. Background The Town of Evans is located in Erie County. The Town, which has … The purpose of our audit was to review managements response to …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Town of Colesville – Procurement (2023M-92)
… report – pdf] Audit Objective Determine whether Town of Colesville (Town) officials used a competitive process to … with the Town’s procurement policy requirements. Of the 28 purchases reviewed totaling $1.2 million, officials … goods and services. Retain adequate documentation of actions taken when procuring goods and services. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92City of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for … 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately … City of Cohoes Purchasing 2014M192 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Village of Croton-on-Hudson – Payroll (2017M-200)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately … June 1, 2016 through July 13, 2017. Background The Village of Croton-on-Hudson is located in Westchester County. The … Village of CrotononHudson Payroll 2017M200 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Town of Pendleton – Special Districts (2018M-4)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly … 1, 2016 through December 1, 2017. Background The Town of Pendleton is governed by an elected five-member Town … Town of Pendleton Special Districts 2018M4 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board … 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8City of Yonkers – Payroll (2017M-212)
… Purpose of Audit The purpose of our audit was to determine whether City officials … 1, 2015 through February 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is governed by an elected …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Village of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2015 through August 1, 2017. Background The Village of Blasdell is located in the Town of Hamburg in Erie County. … Village of Blasdell Purchasing 2017M195 …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195