Search

Town of Allen - Town Clerk Fees (2016M-28)

The purpose of our audit was to evaluate the Clerks financial management practices for the period January 1 2013 through November 19 2015

https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28

Town of East Hampton – Budget Review (B18-7-9)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to …

https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9

Town of Castile – Tax Collection Remittance (P1-24-23)

… Law). Key Findings  The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

Town of Butler – Highway Asset Accountability (2024M-115)

… 2018.  Town officials did not maintain or review adequate fuel records to safeguard and account for the Town’s fuel. We noted at least 278 gallons of unleaded gasoline and diesel fuel, valued at $853 could not be accounted for. … of proper controls, more fuel may be unaccounted for.  The diesel fuel log, maintained by the Superintendent was not …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115

Town of Covington – Tax Collection Remittance (P1-24-24)

… [read complete report – pdf] Audit Objective  Determine whether the Town of … Collector did not remit taxes to the Supervisor at least weekly and as required by Town Law. The Tax Collector made … real property tax payments. Recommendations  The audit report includes three recommendations that, if implemented, …

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… Key Findings  The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35.As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $912,000 to the Supervisor at least weekly as required by Town Law. …

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

Town of Warsaw – Tax Collection Remittance (P1-24-22)

… Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings  The Clerk did not remit … whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections as required by New York State …

https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22

Town of Java – Tax Collection Remittance (P1-24-21)

… all collections as required by New York State Town Law (Town Law). Key Findings  The Tax Collector did not remit … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21

City of Glens Falls – Financial Condition (2013M-150)

… Purpose of Audit The purpose of our audit was to review the City’s financial operations … January 1, 2010, to December 31, 2012. Background The City of Glens Falls is located in Warren County and has … City of Glens Falls Financial Condition 2013M150 …

https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150

Town of Hancock – Transfer Station Operations (2016M-255)

… 31, 2015. Background The Town of Hancock is located in Delaware County and has approximately 3,000 residents. The … for Town residents and the Town of Tompkins residents. In 2015, the Town collected revenues of $11,600 and expended …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255

Town of Glenville – Justice Court Collections (2016M-246)

… Purpose of Audit The purpose of our audit was to examine the Court’s operations over the collection, recording and reporting of receipts for the period January 1, 2015 through April 30, 2016. … collections in 2015 totaled approximately $390,600 for fines, fees and surcharges and $48,000 for bail. Key …

https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246

Town of East Hampton – Budget Review (B7-16-14)

… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …

https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14

County of Ulster – Property Tax Exemptions (2016M-333)

… Purpose of Audit The purpose of our audit was to assess the County’s procedures for handling property tax exemptions for the period January 1, 2015 through July 22, 2016. Background Ulster County is composed of 20 towns, three villages and one city … County of Ulster Property Tax Exemptions 2016M333 …

https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333

Otsego County – Cost of Temporary Housing (2015M-97)

… Otsego County Cost of Temporary Housing 2015M97 …

https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97

Town of Alabama – Town Clerk Operations (2013M-369)

… of our audit was to assess the processes and procedures for the Clerk’s fiscal operations for the period January 1, 2012 through November 8, 2013. … of our audit was to assess the processes and procedures for the Clerks fiscal operations for the period January 1 …

https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369

Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)

Town of Frankfort Supervisors Fiscal Responsibilities 2017M192

https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192

Orleans County – Department of Social Services (2012M-222)

… documentation such as age, identity, income, shelter, or recertification. All 25 child care cases we reviewed were … Ensure that the process for obtaining SNAP application/recertification documentation is consistent and that the …

https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222

City of Glen Cove– Budget Review (B7-13-16)

… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … estimates, the golf and recreation fund is projecting a $93,308 operating deficit. The unassigned fund balances in … happen timely or as planned. Key Recommendation Develop a viable financial plan that is sustainable for the long …

https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16

City of Yonkers – Budget Review (B6-14-14) - Revised

… begin to fall short of expectations. If the red light camera legislation is not approved, reduce expenditures to …

https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revised

City of Rye – Boat Basin Fund (2013M-289)

… The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, … City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289