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Department of Transportation Bulletin No. DOT-47
… scheduled basis, shall receive a lump sum payment of $750. Employees eligible for the FY 2025-2026 Shift Lump Sum Payment of $750 shall not receive Inconvenience Pay for the same period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-47-fiscal-year-2025-2026-shift-lump-sum-payment-winter-maintenanceDepartment of Transportation Bulletin No. DOT-45
… scheduled basis, shall receive a lump sum payment of $750. Employees eligible for the FY 2024-2025 Shift Lump Sum Payment of $750 shall not receive Inconvenience Pay for the same period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceTown of Allen – Claims Audit (2024M-123)
… report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and … Determine whether the Town of Allen Town Town Board Board properly audited and approved …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Village of Penn Yan – Procurement (2024M-152)
… of Penn Yan (Village) officials ensured Water Treatment Plant (WTP) procurements were made in accordance with Village … of Penn Yan Village officials ensured Water Treatment Plant WTP procurements were made in accordance with Village …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Town of Philipstown – Financial Management (2024M-100)
… from $85,436 to $975,475 over the six-year audit period. Adopt a transparent budget that clearly communicates the … or the associated funding sources to taxpayers. Develop, adopt and periodically update a written multiyear financial … future expenditures. Key Recommendations Develop and adopt budgets for each fund with sufficient estimates of …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Town of Saugerties – Claims Auditing (2024M-144)
… totaling $383 without the Supervisor’s knowledge. The equipment was shipped to the Town’s former video supply … use of taxpayer money. Key Recommendations Obtain training to understand the claims auditing process and Board …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Windsor – Financial Management (2025M-24)
… town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a … retirement contributions by approximately $298,100 in the main operating funds. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Alden – Town Supervisor (2024M-105)
… funds. In addition, the Town contracted with an accounting firm to audit the Supervisor’s records, help reconcile the … not implement corrective actions to address the accounting firm’s audit recommendations. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Town of Summit – Town Clerk (2024M-51)
… Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were properly recorded, the Town Clerk (Clerk) did not always deposit or remit fees in a timely manner. Specifically, the Clerk: Did not … Town Clerk properly recorded deposited and remitted clerk fees in timely manner …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Town of Harpersfield – Claims Auditing (2024M-71)
… report – pdf] Audit Objective Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited … and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that were paid during the … and receipts). Rather, the Board reviewed only an abstract of unaudited claims each month and approved the abstracts for …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Berkshire – Board Oversight (2023M-122)
… report – pdf] Audit Objectives Determine whether Town of Berkshire (Town) officials ensured non-payroll … Determine whether Town of Berkshire Town officials ensured nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Village of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Pendleton – Capital Projects (2024M-72)
… the Supervisor and Board did not: Establish project scope, timelines, cost or funding sources for any of the …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Pitcairn – Claims Auditing (2024M-69)
… or the use of State contract could have saved money. For example, a State diesel fuel contract could have saved the … improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private organization. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Town of Evans – Employee Benefits (2024M-53)
… properly supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 … to a variety of factors including a decentralized process for maintaining leave records and a lack of oversight of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Town of Bergen – Town Supervisor (2024M-30)
… report – pdf] Audit Objective Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate … in the 2022 AFR. Did not perform a periodic review of all journal entries and financial transactions as required … without oversight. Did not obtain timely reimbursement of $130,000 in payroll expenditures from the Byron-Bergen …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Town of Stafford – Capital Projects (2024M-17)
… portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Town of Burke – Fiscal Oversight (2016M-277)
… the Board’s oversight of selected financial operations for the period January 1, 2015 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 total approximately $866,000. Key Findings The … not audit and approve claims in accordance with Town Law for 20 of the 100 check disbursements that we reviewed. The …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Town of Bradford – Financial Management (2015M-239)
… The Town of Bradford is located in Steuben County and has a population of approximately 850. The Town is … that purchases were made for Town purposes. The Board and Highway Superintendent have not provided adequate … Implement fiscal policies to govern budgeting practices and financial operations. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239