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Village of Hagaman – Claims Auditing (2022M-11)
Determine whether the Village of Hagaman Village Board of Trustees Board ensured claims were properly audited and approved before payment
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Town of Dayton - Fund Balance Management (2019M-221)
… Objective Determine whether the Board has properly managed fund balance. Key Findings The Board did not properly manage fund balance as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund … Determine whether the Board has properly managed fund balance …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Town of Oneonta – Town Clerk (2021M-59)
… Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted … Determine whether the Town of Oneonta Town Clerk properly recorded deposited and remitted Clerk fees in …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Town of Butler – Financial Management (2024M-119)
… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Oxford – Procurement (2024M-88)
… services, as required by New York State General Municipal Law (GML) Section 103 or the Town’s procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Village of Madison - Collections (2023M-160)
… complete report – pdf] Audit Objective Determine whether the Village of Madison (Village) Clerk-Treasurer recorded and deposited … all collections accurately and timely. Key Findings The Clerk-Treasurer accurately recorded collections. However, … Determine whether the Village of Madison Village ClerkTreasurer recorded and …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Town of Morris – Justice Court Operations (2021M-66)
… - pdf ] Audit Objective Determine whether the Town of Morris (Town) Justice collected, deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Key Findings The … Determine whether the Town of Morris Town Justice collected deposited disbursed recorded …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Town of Richford - Town Clerk/Tax Collector (2019M-236)
… Findings Real Property Taxes totaling $1,443,876 and Clerk fees totaling $2,604 were not remitted to the Supervisor or … there were five instances totaling $2,089 where Clerk fees were not deposited within three days of when collections … Remit real property tax collections and clerk fees to the Supervisor and Treasurer in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-2362025 Year in Review
… at some of the major accomplishments of the Office of the New York State Comptroller in 2025. 2025 Year In Review Download PDF Watch Video … at some of the major accomplishments of the Office of the New York State Comptroller in 2025 …
https://www.osc.ny.gov/reports/2025-year-in-reviewTown of Shawangunk - Sewer District Charges (2018M-122)
… the appropriate rates to be charged to users based on annual expenses. Town officials disagreed with certain … of our recommendations. Appendix B includes our comments on the issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122North Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… bylaws. The elected five-member Board is responsible for managing the Company’s financial activities. Results of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fTown of Lysander - Real Property Tax Exemption Administration (2018M-221)
… exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted exemptions are supported and continue to meet eligibility requirements. … Town officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 76 … the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… the Town Assessor properly administered select real property tax exemptions. Key Finding We reviewed 101 … the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Town of Yorktown - Information Technology (2020M-16)
… Determine whether officials ensured the Town’s information technology (IT) systems were adequately secured and protected … develop a disaster recovery plan. Sensitive information technology (IT) control weaknesses were communicated …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… [read complete report - pdf] Audit Objective Determine whether the City of … analyses for proposed projects were developed before project approval. Annual project status reports were submitted in a timely …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeTown 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-144Village of Port Chester - Dual Employment (2018M-91)
… action. Appendix B contains our comments on issues raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of Hempstead – Budgeting (2021M-169)
… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … over the four-year audit period for the six major funds reviewed. Town officials failed to monitor the annual … year end. Key Recommendations Present budget estimates in a realistic and transparent manner, and show fund balance …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… Objective Determine whether the Town of Gaines (Town) Clerk/Tax Collector (Clerk) adequately performed her financial duties. Key Findings The Clerk did not adequately perform her financial duties. The … Determine whether the Town of Gaines Town Clerk Tax Collector Clerk adequately performed her financial …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172