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Town of Danby – Audit Follow-Up (2022M-127-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of August 2025, in … The purpose of our review was to assess the Town of Danbys Towns progress as of August 2025 in implementing …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fCity of Yonkers – Budget Review (B25-6-6)
… property, to balance its budget. The City plans to borrow up to $15 million for tax certiorari settlements in the … Overtime costs could potentially be underestimated for police by as much as $341,000. Employee retirement costs are … instead of using debt. Review the estimates for police overtime, employee retirement and contractual …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6RFP#0008 – Audit of OSC Internal Controls
… audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to provide services as … audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to provide services as …
https://www.osc.ny.gov/procurement/rfp0008Town of Wethersfield – Capital Project (2025M-46)
… Did the Town of Wethersfield (Town) Board (Board) properly plan for and manage the Highway Department (Department) … 25 acres of land. Audit Summary The Board did not properly plan for or manage the Department building capital project. … did not: Develop and adopt a written multiyear capital plan. Create and follow a capital project budget. Because the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Town of Lee – Financial Management (2025M-63)
… general and highway funds had a total of $8.3 million in fund balance as of December 31, 2024 ($8 million in the general fund and $300,000 in the highway fund). … excessive unrestricted fund balances to accumulate in both funds In addition the Board did not develop or adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Village of Cato – Audit Follow-Up (2023M-145-F)
… of Cato’s (Village’s) progress, as of June 10, 2025, in implementing our recommendations in the audit report Village of Cato – Water Financial Operations (2023M-145), released in March 2024. The audit determined that the Village Board … the Village of Catos Villages progress as of June 10 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fTown of Hunter - Information Technology (2018M-262)
… The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach notification. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Town of Farmersville - Town Clerk (2019M-49)
… Determine whether the Town Clerk Clerk recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Village of Muttontown - Board Oversight (2018M-251)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Department of Transportation Bulletin No. DOT-34
… Purpose To provide the Department of Transportation instructions for processing the … Response Payment Affected Employees Employees of the Department of Transportation in the Operational Services Unit … of the Office of Transportation Systems Maintenance in the Department of Transportation engaged in winter maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-34-2019-call-out-response-payment-fiscal-year-2018-2019Oversight of Weights and Measures Programs (Follow-Up)
… vehicles to ensure quality standards are met and labeling is accurate. The Department’s Bureau of Weights and Measures …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followCity of Yonkers - Budget Review (B19-6-5)
… Revenue estimates for metered water sales, sewer rents and income tax surcharge may not be achievable. The City will incur additional debt and interest costs by bonding the cost of tax certiorari claims … will have exhausted 89.3 percent of its constitutional tax limit. We caution the City that if property values do not …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Village of Atlantic Beach - Payroll (2018M-254)
… to ensure all salary and benefits are clearly documented in the minutes and accurately presented in the budget. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Village of Suffern – Budget Review (B19-6-3)
… expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Village of Canastota - Board Oversight (2018M-256)
… with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) … prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Town of Queensbury - Information Technology (2018M-224)
… use policy, or developed a formal disaster recovery plan. In addition, sensitive IT control weaknesses were … Key Recommendations Implement strong access controls, in part, by removing or disabling unnecessary local user …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Oversight of Certified Homeless Shelter Food Services
… from January 1, 2015 through May 10, 2018. Background Shelter operators are required to provide meals that are … and procedures. Ensure that food service workers remain current with TB testing requirements, where required. Require shelter providers and caterers to submit menus and other supporting …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesTown of Cincinnatus – Financial Operations (2016M-238)
… 29, 2016. Background The Town of Cincinnatus is located in Cortland County and has approximately 1,040 residents. The … Findings The Board has not updated its procurement policy in almost 20 years and did not ensure that Town officials and …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Town of Grafton – Audit Follow-Up (2013M-113-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 29, 2016, in implementing our recommendations in the … The purpose of our review was to assess the Towns progress as of March 29 2016 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fTown of Ossian – Tax Collector (2016M-364)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the Town’s tax collection for the period January 1, 2015 … The purpose of our audit was to verify the accuracy of the Towns tax collection for the period January 1 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364