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Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… [read complete report – pdf] Audit Objective Determine whether the Town of … property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town … taxes within 24 hours and remit them to the Supervisor weekly. Perform bank reconciliations and accountabilities, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Keene – Records and Reports (2024M-27)
… and certain revenues and expenditures were not reported in the annual financial report (AFR). Of the 20 journal … were not supported, eight (40 percent) were not recorded in a timely manner and no one independently reviewed and … were generally not prepared or provided to the Board in a timely manner and adjusted bank balances did not agree …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Town of Poestenkill – Credit Card Purchases (2024M-34)
… an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Forensic Audit of Dual Employment Approvals and Conflicts
… Transportation Authority (MTA) employees who also worked for a New York State or City agency had approval to do so; … during the period July 1, 2009 through June 30, 2010 for payroll analysis purposes, and through December 31, 2011 for field observations. Background The MTA provides …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsVillage of Fort Johnson – Claims Processing (2016M-324)
Village of Fort Johnson Claims Processing 2016M324
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Distribution of Utility Arrears in New York State
… in the number of households in arrears on utilities bills for 60 days or more. Over the course of the pandemic, the amount in arrears increased significantly for all utilities and more than doubled on a statewide basis. … $250 million approved in the New York State Enacted Budget for State Fiscal Year 2022-23 to provide relief on these …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateVillage of Irvington – Selected Financial Activities (2015M-265)
… not receive any new amendments relating to the delinquent carrier and was unable, therefore, to determine the exact …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Town of Watertown Fire District – Procurement (2022M-155)
… have assurance that goods and services are acquired at the best price and that purchases are being made in the most prudent and economical manner in the best … a competitive method to procure professional services and insurance coverage from five vendors totaling $102,136. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Village of Altamont – Justice Court Operations (2016M-199)
… 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany County. The Village, which has approximately 1,720 … During our audit period, the Court collected $103,007 in fines and fees and $9,015 in bail. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Town of LaGrange – Selected Financial Activities (2013M-107)
… if it used assets that it already owns to process and print payroll checks in house rather than using a contractor …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… changes or reassignments may necessitate reassignment of responsibility for all or some contracts of one Business Unit / Department ID to another Business Unit … contract was subject to prior approval by the Office of the State Comptroller (OSC), the reassignment requires OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsTown of Ripley – Town Clerk Collections (2024M-139)
… manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… of North Tonawanda’s (City’s) progress, as of August 2024, in implementing our recommendations in the audit report City of North Tonawanda – Financial Condition (2020M-90), released in August 2020. The audit determined that the Mayor and …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fTown of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of West Seneca – Audit Follow-Up (2019M-195-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general management and oversight of the Town’s …
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)
The Village Board Board and officials did not establish adequate controls to safeguard IT systems or develop adequate IT policies or procedures In addition the Board did not develop and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of ser
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Town of Pleasant Valley – Financial Management (2024M-158)
… and expenditures were overestimated in the general and highway funds generating operating surpluses totaling $5.1 … and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in unrestricted … totaling $4.5 million and $2.4 million in the general and highway funds, respectively, as of December 31, 2023.The …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Town of Alden – Town Clerk/Tax Collector (2024M-106)
… collections. As a result, collections were at greater risk for theft or loss. In addition, the Clerk accumulated … when they were received. As a result, the potential for missing funds and the misuse of funds increases significantly. Properly deposit all real property …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always … deposit, remit and report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is unclear whether eight recorded cash and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Implementation of Train Service to Grand Central Madison
… whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner … trains 24 hours a day, 7 days a week, with limited service during the overnight hours. LIRR comprises over 126 … tunnel between Manhattan and Queens began in 2007. Shuttle service to GCM, part of the ESA project, began on January 25, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madison