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Town of Chili - Financial Management and Cash Receipts (2019M-167)

… - pdf] Audit Objective To determine whether the Board and Town officials adopted realistic budgets and effectively managed fund balance and reserves. To determine whether Town departments were … To determine whether the Board and Town officials adopted realistic budgets and effectively …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167

Town of Harford - Highway Asset Accountability and Procurement (2019M-201)

… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not … fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the list to ensure asset accountability. Ensure fuel purchases …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201

Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)

… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and … totaling $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019m

Village of Andover – Water and Electric Cash Receipts (2019M-152)

… complete report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited … timely and accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and found … adequately segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric financial duties or provide oversight of …

https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152

Town of Olive - Accrued Leave and Information Technology (2019M-84)

… officials accurately maintained employee accrued leave records. Determine whether Town officials ensured the … Findings Town officials did not: Maintain accurate leave records or follow the employee handbook and the collective … officials accurately maintained employee accrued leave records …

https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84

Village of Red Hook - Procurement and Claims Auditing (2019M-100)

… claims were adequately supported and properly audited before payment. Key Findings Village officials did not: …

https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100

Town of Yates - Town Supervisor's Records and Reports (2018M-154)

… performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: Adequate …

https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154

Town of Clayton - Justice Court Time and Attendance (2017M-286)

… (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk … approval. The Clerk reported 384 hours on her Town time sheets totaling $5,559 that coincided with hours worked at …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286

Town of Marlborough - Water and Sewer Financial Operations (2018M-160)

… whether Town officials properly billed, collected and accounted for water and sewer bills. Key Findings As of December 31, 2017, the … 2017 totaling $228,146 without Board approval. The water and sewer funds do not pay administrative costs for services … Town of Marlborough Water and Sewer Financial Operations 2018M160 …

https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160

Village of Avon - Board Oversights and Professional Services (2018M-30)

… agreed with our recommendations and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30

Town of Webb - Financial Oversight and Ambulance Services (2018M-161)

… Effectively managed financial operations. Ensured that ambulance services were provided in accordance with … ambulance company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key … effectively managed financial operations and ensured that ambulance services were provided in accordance with …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161

Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)

… card bill included a $288 charge for the Supervisor’s personal cable bill. In May 2018, during our audit, the Supervisor reimbursed the Town for this personal credit card charge. The Board approved 19 vouchers …

https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94

Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)

… obtained from seven providers who were paid a total of $172,184 in 2016-17. Have required written quote documentation for purchases from 11 purchase contract … public work contract vendors totaling $27,319 in 2016-17. The Board did not appoint an independent claims auditor. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-audit

Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)

… improperly delegated claims audit duties to the School District’s claims auditor. Compensatory time and vacation … and, if necessary, correct discrepancies. 1 A school district public library is established to serve the residents of the school district. The library and the library board are separate and …

https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126

Town of Hyde Park - Payroll and Time Records (2018M-225)

… Town officials should consider using electronic timesheet files instead of printing paper copies to file. Officials …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225

Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)

… of its staff is enhanced because officers and employees are aware that a careful review of claims will occur before public funds are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in the best interest of …

https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82

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