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Town of Mooers – Payroll (2014M-087)

… 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 … Recommendations Ensure that Town employees complete and sign individual time records and that such records include … The Supervisor should compare payroll registers to payroll source documents when certifying payrolls. …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087

City of Albany – Payroll (2015M-110)

… January 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a … City of Albany Payroll 2015M110 …

https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110

Opinion 89-3

… by the State Legislature or by local law adopted prior to September 1, 1953, all purchase contracts involving an …

https://www.osc.ny.gov/legal-opinions/opinion-89-3

State Comptroller DiNapoli Releases Municipal Audits

… resources for future highway equipment needs. The capital plan should incorporate the board’s decisions about when … to accumulate funds for replacement in reserves or take advantage of current low interest rates to finance …

https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits

Town of Horicon – Leave Accruals (2016M-421)

… 30, 2016. Background The Town of Horicon is located in Warren County and has a population of approximately 1,390. … the accuracy of leave accrual balances. We found errors in the leave accrual records for six employees. Key … from employee leave accrual balances. Ensure that errors in the leave accrual records are corrected. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421

Village of Waverly – Financial Condition (2014M-137)

… Purpose of Audit The purpose of our audit was to examine the Village’s budgeting practices and financial … as a recurring revenue source. Key Recommendation Continue to closely monitor the level of fund balance and ensure that …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137

Village of Goshen – Financial Condition (2014M-75)

… 2010 through December 18, 2013. Background The Village of Goshen is located in Orange County and has a population of … Village of Goshen Financial Condition 2014M75 …

https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75

Town of Allegany – Financial Management (2015M-103)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s financial management practices for the period January 1, 2009 through … The purpose of our audit was to evaluate the Boards financial management practices for the period January 1 2009 through …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103

Town of Fishkill – Audit Follow-Up (2013M-188-F)

… was to assess the Town’s progress, as of March 25 2015, in implementing our recommendations in the audit report released in September 2013. Background The Town of Fishkill is located … was to assess the Towns progress as of March 25 2015 in implementing our recommendations in the audit report …

https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-188-f

Town of Willsboro – Audit Follow-Up (2014M-68-F)

… Based on our limited procedures, it appears that the District has made limited progress in implementing the …

https://www.osc.ny.gov/local-government/audits/town/2016/08/05/town-willsboro-audit-follow-2014m-68-f

Town of Rotterdam – Water Rents (2016M-347)

… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and … January 1, 2015 through June 30, 2016. Background The Town of Rotterdam is located in Schenectady County and has a … The purpose of our audit was to review the Towns water rent billing and …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347

Town of Rensselaerville – Claims Auditing (2016M-244)

… 2016. Background The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. …

https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244

Village of Spencer – Board Oversight (2017M-292)

… adequate oversight of the Village’s financial operations for the period June 1, 2014 through October 10, 2017. …

https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292

Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)

Determine whether the Herkimer County Industrial Development Agency’s (HCIDA) claims were adequately supported, for appropriate purposes and independently reviewed and approved prior to payment.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/herkimer-county-industrial-development-agency-2022-12.pdf

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

Determine whether Ontario County Four Seasons Development Corporation (Corporation) officials used a competitive process to procure goods and services.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ontario-county-four-seasons-development-corporation-2021-197.pdf