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Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… maintained complete, accurate and up-to-date financial records and reports. Key Findings The current and former … not maintain complete, accurate or up-to-date financial records and reports. As a result, the Village Board (Board) … we prepared, and total cash in the financial records was $1.9 million higher than the Village’s total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… bargaining agreement (CBA) and the Town’s employee handbook (handbook) that affect leave accrual records. The handbook did not require salaried employees to prepare time …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Town of Perth – Supervisor’s Records and Reports (2024M-149)
… or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was … the New York State Office of the State Comptroller (OSC) for fiscal year 2023. Provide the Board with adequate monthly … financial reports. Provide the Board with his records for audit, as required by New York State Town Law Section …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149City of Middletown – Payroll and Leave Benefits (2024M-26)
… time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Rutland – Water and Sewer Charges (2025M-30)
… – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water and … Determine whether the Town of Rutland Town Town Clerk Clerk properly billed water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Livonia Central School District – Conflict of Interest (2024M-89)
… contracts that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) … contracts that were not in compliance with the Districts code of ethics …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Town of Lodi – Town Hall Capital Project (2024M-130)
… – pdf] Audit Objective Determine whether the Town of Lodi (Town) Board (Board) adequately managed the Town Hall … Determine whether the Town of Lodi Town Board Board adequately managed the Town Hall …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… monitor or control overtime costs of WTP employees. As a result, water customers may have been unnecessarily … and Deputy Director did not approve overtime hours prior to the WTP operators working overtime as required by the … in containing excessive amounts of overtime being charged to ratepayers. Village officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Village of Lake George – Records and Reports (2024M-82)
… balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Catskill – Accounting Records and Reports (2024M-66)
… – pdf] Audit Objective Determine whether the Village of Catskill (Village) Clerk-Treasurer maintained complete and … to the Village Board (Board).As a result, the transparency of the Village’s financial operations was reduced, and the … required Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the Board did not …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, … the Town Board’s (Board) and Town officials’ ability to monitor financial affairs, make sound financial decisions …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Town of Albion – Supervisor’s Records and Reports (2024M-111)
… [read complete report – pdf] Audit Objective Determine whether the Town of … expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Charter School of Educational Excellence – Information Technology (2023M-174)
… of six tested users of the cloud-based application used for School operations stored sensitive student data without …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly … accounting procedures. As a result, inadequate records and reports were maintained and the Board lacked the financial … balances. Provide adequate budget status and balance sheet reports to the Board each month. Prepare and file the …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… access to the financial system and online banking to a third party and by not ensuring proper segregation of duties or …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32City of Rensselaer – Accounting Records and Reports (2023M-26)
… report – pdf] Audit Objective Determine whether City of Rensselaer (City) officials maintained complete, accurate … Determine whether the City of Rensselaer City officials maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… and budget transfers, and did not record water and sewer account adjustments and the re-levy of unpaid water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Ticonderoga – Financial Records and Reports (2015M-301)
… approximately $8.4 million. Key Findings The Supervisor’s clerk did not maintain complete, accurate and timely … the Supervisor did not provide sufficient oversight of the clerk’s accounting duties or appropriate training for the clerk. The Town’s accounting records did not agree with the …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301