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Town of Cherry Valley – Budget Review (B4-14-21)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … Office completed a review of the Town’s preliminary budget for the 2015 fiscal year. The objective of the review was to … in the preliminary budget are reasonable, except for the estimated revenues from Federal Emergency Management …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… the Department’s financial operations for the period January 1, 2012 through September 29, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Lockport – Asphalt Millings Inventory (2025M-55)
… of approximately 1,400 tons of screened millings, valued at approximately $60,000, and a similar size pile of … have been sold for $9,875 based on average market prices at the time of the sale, a difference of $8,946. Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Understanding the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer … are collected by Town employees and remitted to the Clerk for deposit, including fees for building permits, youth programs and golf course charges. …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92City of Mount Vernon – Audit Follow-Up (2020M-96-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in … The purpose of our review was to assess the City of Mount Vernons City progress as of JulyAugust 2025 in …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fTown of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Town of Lewis – Records and Reports (2025M-17)
… the Program The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and retaining … financial condition and make sound financial decisions is limited. In addition, the improper allocation of certain …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Village of Victory – Records and Reports (2025M-94)
… sound fiscal decisions, ensuring that the village complies with various laws and maintaining the public’s trust. For the … and complete accounting records, provide the Board with adequate monthly financial reports and file the AFRs in … filed the fiscal years 2018-19 through 2024-25 AFRs late with the New York State Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94Town of West Seneca – Audit Follow-Up (2019M-195-F)
… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fVillage of Hudson Falls – Information Technology (2025M-10)
… 2024 We extended our audit period through October 8, 2024 to observe physical security over IT assets at the Village. … IT assets (e.g., computers, laptops and tablets) to perform day-to-day operations and access and store information collected … Board and officials did not establish adequate controls to safeguard IT systems or develop adequate IT policies or …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… released in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced … City is located in Niagara County. The City has an elected Mayor and an elected five-member City Council (Council). The … for adopting policies, local laws and ordinances. The Mayor is the City’s chief executive officer and is generally …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fVillage of Monticello – Records and Reports (2020M-104)
… bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Adams – Justice Court Operations (2020M-163)
… None of the Justices prepared monthly accountabilities or bank reconciliations. Cash in a retired Justice’s bank account exceeded known liabilities by a total of $1,104. … Key Recommendations Perform monthly accountabilities and bank reconciliations and promptly investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of New Windsor – Information Technology (2020M-137)
… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information technology … plan. Ensure online banking agreements comply with New York State General Municipal Law (GML). Sensitive … Determine whether Town of New Windsor Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Town of Marcy – Justice Court Operations (2020M-166)
… efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the Court was using the most … the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Town of Ithaca – Justice Court Operations (2021M-13)
Determine whether the Town of Ithaca Town Justices collected deposited disbursed recorded and reported fines and fees in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Town of Springfield – Credit Card Purchases (2020M-138)
… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor and not …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Caneadea – Fund Balance Management (2020M-145)
… Financial Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have … our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Town of Friendship – Justice Court Operations (2021M-15)
… an audit of the 2018 and 2019 records, as required. As a result, the Board’s ability to effectively monitor financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Town of Milan - Town Clerk/Tax Collector (2018M-257)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor … adequate records and properly deposited and remitted money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257