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Town of Groton – Long-Term Planning (2022M-113)

… five trucks accounted for $81,250 (76 percent) of total repair costs during the audit period. If equipment is in need of repair on a regular basis, services to taxpayers may not be …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113

Village of Pittsford – Board Oversight (2017M-51)

Village of Pittsford Board Oversight 2017M51

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51

Town of Fulton – Justice Court Operations (2017M-6)

… of our audit was to review the internal controls over the Court’s financial activity for the period January 1, 2015 … approximately 1,400. The Town, which maintains a Justice Court with one appointed Justice, is governed by an elected five-member Town Board. The Court reported collecting approximately $3,400 in fines and …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6

Town of Sidney – Budget Review (B4-15-18)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18

Town of Phelps – Financial Management (2015M-70)

… 2011 through March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately 7,000. The Town is governed by an elected five-member Town Board. Budgeted … plans to govern budgeting practices. Although the District has four reserve funds, the purpose and funding …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70

Village of Hempstead – Budget Review (B7-13-13)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling … Village of Hempstead Budget Review B71313 …

https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13

City of Middletown - Information Technology (2018M-235)

… City officials ensured the City’s Information Technology (IT) systems were adequately secured and protected against … loss. Key Findings City officials did not develop adequate IT policies or procedures. 70 user accounts have not been … users had excessive permissions. In addition, sensitive IT control weaknesses were communicated confidentially to …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Town of Bennington - Financial Management (2019M-249)

Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Town of Hempstead – Compensatory Time (2021M-64)

… Require comp time to be properly supported and approved by direct supervisors. Ensure separation payments that included a payment for unused comp … comp time is properly supported and approved. Ensure separation payments are properly supported. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

Village of Monticello – Budget Review (B4-14-15)

… the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village’s proposed 2014-15 budget totals $6.9 million for the … The tentative budget does not include a tax overlay. The Village does not have adequate records to demonstrate the …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15

Town of Hebron – Fiscal Oversight (2015M-59)

… each fund, budget status reports and bank reconciliations accompanied by bank statements. Ensure that checks are signed … Supervisor or, in his absence, the Deputy Supervisor, as required by statute. Annually conduct or obtain an audit of …

https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59

Town of Laurens - Budget Review (B4-14-21)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress Monitoring System. The … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21

Westfield, Town of – Financial Management (2013M-389)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management of the highway town-outside-village fund for the period … The purpose of our audit was to review the Towns financial management of the highway townoutsidevillage fund for the period January …

https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389

Town of Brant – Justice Court (2014M-180)

… $366,772. Key Findings The Justices did not always perform monthly bank reconciliations and accountability analyses … Court’s records, as required. Key Recommendations Prepare monthly bank reconciliations and accountability analyses, … differences and take corrective action as needed. Submit monthly reports to the JCF no later than the 10th of the …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180

Town of Wappinger – Financial Condition (2013M-94)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a … Town of Wappinger Financial Condition 2013M94 …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

Town of Pendleton – Capital Projects (2024M-72)

… report – pdf] Audit Objective Determine whether Town of Pendleton (Town) capital projects (projects) were properly … As a result, the Supervisor and Board were unaware of total project costs, and the Board could not effectively monitor the status of the projects or communicate the projects’ status to …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72

Village of Margaretville - Fiscal Management (2018M-78)

… report - pdf] Audit Objective Determine whether the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville (Village) officials have not adopted … has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the beginning of 2014-15 through …

https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78

Town of Victory – Justice Court (2013M-66)

… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012, to February 1, 2013. Background The Town of Victory is located in Cayuga County and has a population … Town of Victory Justice Court 2013M66 …

https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66