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Village of Maybrook – Financial Condition (2020M-54)

… our audit work do not factor in the pandemic’s financial effects. …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54

Town of Knox – Town Clerk (2020M-72)

Determine whether the Town Clerk Clerk recorded deposited disbursed and reported all money collected timely and accurately

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

Town of Greenville – Tax Collector (2020M-81)

… unidentified outstanding bank balance, properly account for all money received, and ensure that all collections are … appropriate parties. Retain all supporting documentation for payments received and deposit all cash receipts as soon …

https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81

Town of Decatur – Town Clerk (2020M-58)

… [ read complete report - pdf ] Audit Objective Determine whether the Town … issue duplicate receipts for any collections during the audit period which totaled $1,630. The Clerk did not report …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58

Village of Arkport - Information Technology (2019M-203)

… adequately safeguarded Village information technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT … adequately safeguarded Village information technology IT assets …

https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203

Village of Greenwich - Cash Management (2019M-230)

Determine whether Village officials maximized interest earnings

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230

Town of Patterson - Information Technology (2020M-37)

… Findings The Board did not adopt adequate IT policies or a disaster recovery plan. Town officials did not have a … officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37

Town of Westerlo - Information Technology (2020M-33)

… Key Recommendations Adopt policies and procedures for safeguarding IT resources. Implement strong access … to address the Town’s specific needs and expectations for IT services. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33

Village of Hilton - Financial Management (2020M-31)

… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted budgets with … water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 percent and 128 percent of subsequent years’ budget appropriations. Did not adopt a …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Town of Allen – Claims Audit (2024M-123)

… to verify that the purchases were properly authorized by an appropriate department head. Two claims totaling …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123

Village of Penn Yan – Procurement (2024M-152)

… in accordance with Village policy. As a result, there is an increased risk that the Village paid more than …

https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152

Town of Plymouth – Employee Benefits (2023M-176)

… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176

Town of Saugerties – Claims Auditing (2024M-144)

… (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that the Board …

https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144

Town of Windsor – Financial Management (2025M-24)

… include fund balance estimates with a breakdown by fund to assist officials in preparing and approving the final budget …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24

Town of Alden – Town Supervisor (2024M-105)

… records and provided sufficient financial reports to the Town Board (Board). Key Findings The former Supervisor … records or providing sufficient financial reports to the Board. The Supervisor did not always adhere to basic … funds. In addition, the Town contracted with an accounting firm to audit the Supervisor’s records, help reconcile the …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105

Town of Harpersfield – Claims Auditing (2024M-71)

… report – pdf] Audit Objective Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited … and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that were paid during the … and receipts). Rather, the Board reviewed only an abstract of unaudited claims each month and approved the abstracts for …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71

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