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Town of Sheridan – Disbursements (2023M-101)
… [read complete report – pdf] Audit Objective Determine whether Town of Sheridan … without detection: Of the 755 claims totaling $1.2 million reviewed, 225 totaling $590,622 lacked supporting … paid $12,858 more than the Board authorized, and the Town Clerk (Clerk) was paid an additional $12,775 to perform some …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Village of Islandia – Overtime (2023M-121)
… report – pdf] Audit Objective Determine whether Village of Islandia (Village) officials properly approved, documented … our audit period, the Village paid eight employees a total of $149,964 in overtime that was not properly approved or … timecards. During the audit period: Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Village of Madison - Collections (2023M-160)
… – pdf] Audit Objective Determine whether the Village of Madison (Village) Clerk-Treasurer recorded and deposited … recorded and deposited in a timely manner and the Board of Trustees (Board) did not establish adequate controls for … balances. Officials did not perform reconciliations of water and ambulance receivable accounts and the Board did …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Town of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000: Actual …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Guilford – Budgeting (2023M-144)
… report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed realistic … Actual revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 … The Board adopted budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144City of Salamanca - Collections (2023M-131)
… complete and accurate collection records are maintained for each transaction. City officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Town of Lincoln - Disbursements (2022M-198)
… – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor … Determine whether the Town of Lincoln Town Town Board Board and Town Supervisor Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Town of Throop – Procurement (2022M-173)
… report – pdf] Audit Objective Determine whether the Town of Throop (Town) Board (Board) ensured that Town officials … were not followed for 72 purchases totaling $887,952 of the 180 purchases totaling $1.3 million we reviewed. … from seven providers totaling $595,996, 99 percent of the $601,037 total services obtained from eight vendors. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Village of Horseheads – Collections (2023M-169)
… did not accurately record collections totaling $1,804. Cemetery Department (Cemetery) collections and Code Enforcement permit collections …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Byron – Procurement (2024M-11)
… purchased during our audit period. Did not obtain quotes or request proposals in accordance with the Town’s … $68,103. Did not use request for proposals (RFPs) or another competitive process to procure services from seven …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Gorham – Budgeting (2023M-181)
… Determine whether the Town of Gorham Town Board Board adopted realistic budgets …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Town of Franklinville – Procurement (2024M-56)
… (Board) members, Highway Superintendent (Superintendent) and former Town Supervisor (former supervisor), who served as … Town’s procurement policy and its requirements. Further, they did not research publications or attend free trainings … with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Town of Colesville – Procurement (2023M-92)
… report – pdf] Audit Objective Determine whether Town of Colesville (Town) officials used a competitive process to … with the Town’s procurement policy requirements. Of the 28 purchases reviewed totaling $1.2 million, officials … goods and services. Retain adequate documentation of actions taken when procuring goods and services. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92Town of Wilson –Purchasing (2014M-077)
… Background The Town of Wilson is located in Niagara County and serves a population of approximately 6,000 residents. The … $3 million. Key Findings The Board adopted a procurement policy that requires Town officials to solicit quotes or … Highway Superintendent for these purchases did not include evidence that the bid process was consistent with GML’s …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Warrensburg - Procurement (2014M-96)
… of our audit was to review the Town’s purchasing process for the period of January 1, 2012 through December 31, 2013. … by an elected five-member Board. Budgeted appropriations for 2013 totaled approximately $3.4 million. Key Findings The … the purchasing policy. Ensure that contracts are in place for all professional service providers. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Saranac – Payroll (2014M-289)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal controls over … cabinet in the Secretary’s office and was accessible to other Town employees. Key Recommendations Adopt … The purpose of our audit was to determine if Town officials established effective internal …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Mooers – Payroll (2014M-087)
… 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 and is governed by an … Recommendations Ensure that Town employees complete and sign individual time records and that such records include …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Johnstown – Payroll (2014M-55)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1 through December 31, 2013. Background The Town of Johnstown is located in Fulton County, has a population of … The purpose of our audit was to examine the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Danby – Audit Follow-Up (2022M-8-F)
… fees for a variety of purposes, including marriage, dog and environmental licenses, and certified copies of … taxes to the Town Supervisor and County Treasurer. Results of Review Of the 10 audit recommendations, Town …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fTown of Hanover – Procurement (2025M-58)
… bookkeeping, auditing and water testing services. As a result, Board members may not have known about other …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58