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Village of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Gorham – Budgeting (2023M-181)
… (TOV) general, TOV highway, sewer and water funds combined generated a total of $1.6 million in operating … totaling $230,000 were inappropriately recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV funds. An …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Town of Franklinville – Procurement (2024M-56)
… whether Town of Franklinville (Town) officials complied with the requirements of the Town’s procurement policy. Key Findings Town officials did not always comply with the requirements of the Town’s procurement policy … as the Town’s chief financial officer, were not familiar with the Town’s procurement policy and its requirements. …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Town of Lapeer – Budgeting (2024M-127)
… their budgeting practices. Town officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Evans – Board Oversight (2016M-2)
… 1, 2012 through September 29, 2015. Background The Town of Evans is located in Erie County. The Town, which has …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Village of Croton-on-Hudson – Payroll (2017M-200)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately … June 1, 2016 through July 13, 2017. Background The Village of Croton-on-Hudson is located in Westchester County. The … Village of CrotononHudson Payroll 2017M200 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Town of Pendleton – Special Districts (2018M-4)
… sewer appropriations for 2017 totaled $393,400. Key Finding Town officials are not properly accounting for sewer …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Town of Franklin – Financial Condition (2018M-8)
… with accurate balance sheet reports and complete a timely AUD each year, file it with OSC and provide a copy to the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8City of Yonkers – Payroll (2017M-212)
City of Yonkers Payroll 2017M212
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Village of Blasdell – Purchasing (2017M-195)
… The Village of Blasdell is located in the Town of Hamburg in Erie County. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Village of Lewiston – Purchasing (2013M-45)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … June 1, 2011, to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara … Village of Lewiston Purchasing 2013M45 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Unadilla – Budgeting (2013M-143)
… source for Village operations. The Board will be faced with decisions of reducing expenditures or identifying …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Town of Middlebury – Purchasing (2013M-212)
… from the State contract vendor. The Town purchased a tractor in April 2012 for $38,200 without publicly soliciting …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Town of Lyndon – Purchasing (2013M-149)
… and annually review a purchasing policy, in accordance with statutory requirements, to provide guidance for Town … competitive bidding requirements and monitor compliance with the adopted policy before approving purchases. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for … January 1, 2011 through July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the … The purpose of our audit was to review the Towns budgeting practices for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Middlefield – Budgeting (2015M-109)
… the Supervisor provided the Board and Department heads with monthly budget to actual reports and a listing of the …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Village of Schuylerville – Procurement (2014M-228)
… that competitive bids or offers are awarded in accordance with statute. Provide guidance relating to the best value …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228City of Albany – Payroll (2015M-110)
… of Audit The purpose of our audit was to review the City’s payroll operations for the period January 1, 2013 through … governed by an elected 16-member Common Council. Budgeted payroll appropriations for 2014 totaled approximately $75.7 … time without adequate leave records to support the payroll calculations. The City’s payroll recordkeeping …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Village of Ellicottville – Procurement (2016M-426)
… 1, 2014 through October 28, 2016. Background The Village of Ellicottville is located in Cattaraugus County and has a … Village of Ellicottville Procurement 2016M426 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Village of Tivoli – Procurement (2015M-79)
… Background The Village of Tivoli is located in the Town of Red Hook, Dutchess County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79