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Town of German – Supervisor’s Records and Reports (2023M-54)

… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: … audit the Supervisor’s records. Town officials agreed with our recommendations and indicated they will take corrective …

https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village has an …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

City of Watertown – Sexual Harassment Prevention Training (S9-23-3)

… action. Appendix B includes our comment on an issue raised in the City’s response letter. …

https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3

Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)

… report – pdf] Audit Objective Determine whether Village of Lynbrook (Village) employees and elected officials … Training was provided to employees and elected officials. Of the 35 total individuals we tested (28 selected employees … did not complete the annual SHP Training or 21 percent of employees tested. Key Recommendation Village officials …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14

Town of Southold – Sexual Harassment Prevention Training (S9-23-10)

… not complete the annual SHP Training. Additionally, of the 423 total Town employees and elected officials, 10 Justice …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10

Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)

… report – pdf] Audit Objective Determine whether Town of Amherst (Town) employees and elected officials completed … was provided to employees and elected officials. However, of the 100 total individuals we tested (91 selected employees … all nine elected officials), 67 employees or 74 percent of employees tested and eight elected officials did not …

https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9

Village of Lindenhurst – Sexual Harassment Prevention Training (S9-23-13)

… and complete, annual SHP Training and alternative dates or means of providing training are used as the needs of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/village-lindenhurst-sexual-harassment-prevention-training-s9-23-13

City of Salamanca – City Comptroller’s Financial Reports (2023M-97)

… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed … through 2021 were not filed until after the resignation of the former Comptroller.The longest overdue report was more … Monthly financial reports included erroneous reporting of revenue and expenditures. The Mayor and Council did not …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97

Town of Stamford - Annual and Claims Auditing (2018M-227)

… Objective Determine whether the Board ensured that audits of records and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town Clerk. Perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …

https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227

Town of Eden - Real Property Tax Exemptions (2018M-231)

… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with …

https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231

Town of Elba - Real Property Tax Exemptions (2018M-261)

… Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on properties with a …

https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261

Town of Holland - Real Property Tax Exemptions (2018M-232)

… We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on properties with …

https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232

Town of Schroeppel - Financial Records and Reports (2019M-187)

… [read complete report - pdf] Audit Objective Determine whether the … records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are the Annual … Town officials agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187

Town of Ancram - Financial and Capital Planning (2019M-135)

… multiyear plans and financial policies to adequately manage the Town’s finances. Key Findings The Board did not: … multiyear plans and financial policies to adequately manage the Towns finances …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135

Town of Schroon - Town Hall Expansion Project (2018M-128)

… officials provided sufficient oversight and management of the Town Hall expansion project. Key Findings An itemized … and maintained in a timely manner. Ensure the balance of outstanding interfund advances from the general fund that … Town of Schroon Town Hall Expansion Project 2018M128 …

https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128

Village of Nelliston - Payroll and Accounting Records (2018M-162)

… Determine whether the Village accurately paid salaries and wages and adequately monitored and recorded leave accruals and usage. Determine if the Clerk-Treasurer … February 2018. The Superintendent did not maintain his leave accruals according to the compensation agreement and …

https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162

Town of Fort Covington - Justice Court Operations (2018M-234)

… and intact. Key Findings Justice Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ … balances exceeded known liabilities by a combined total of $4,728 as of April 30, 2018. The Justices did not maintain accurate …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234

Town of Batavia – Water and Sewer Operations (2018M-12)

… Objective Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did … Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for revenues and expenditures associated with improvement …

https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12