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Town of Wappinger - Information Technology (2019M-220)

… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Monitor web and computer … recovery and PPSI, and communicate all adopted IT policies to Town officials, employees and the IT consultant. Town … generally agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220

Town of Corning – Procurement (2020M-93)

… report - pdf ] Audit Objective Determine whether the Town of Corning (Town) officials used a competitive process to … when purchasing goods or obtaining professional services. Of the purchases totaling $455,792 from 35 vendors and 10 … Officials also did not enter into a contract with any of the 10 providers. A one year mowing contract was awarded …

https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93

Poughkeepsie City School District – Information Technology (2019M-166)

… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Inventory, classify and … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

Village of Suffern - Budget Review (B20-6-2)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2

Town of Urbana – Access Controls (2022M-4)

… Enter into an adequate service level agreement (SLA) with the Town’s IT vendor or monitor compliance with … unnecessary. Establish a detailed, clear and comprehensive SLA with the IT vendor to address the Town’s specific needs …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4

Town of Seneca Falls - Information Technology (2018M-218)

… awareness training to help ensure their understanding in security measures to protect the network. Town officials … accounts for former personnel were disabled or removed in a timely manner. Sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218

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

… report – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the … operating surpluses totaling nearly $2.7 million instead of planned operating deficits totaling $482,700 in the … Determine whether the Town of Windsor Town Board Board effectively managed the Towns …

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

Adequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11

Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)

… report - pdf] Audit Objective Determine whether the District sought competition for its professional service providers. Key Findings District officials did not: Use competitive methods to select … individuals and firms that provide professional services. District officials agreed with our recommendations and have …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professional

Town of Caneadea – Fund Balance Management (2020M-145)

… fund balance the Town did not have, which resulted in deficit, or negative fund balances, in the general fund. Did not develop and adopt a … B includes our comment on an issue that was raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145

Town of Fishkill – Information Technology (2020M-153)

… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … use policy (AUP) and officials did not monitor the use of IT resources. Sensitive IT control weaknesses were … Determine whether Town of Fishkill Town officials ensured the Towns Information …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153

Town of Knox – Town Clerk (2020M-72)

… (Clerk) recorded, deposited, disbursed and reported all money collected timely and accurately. Key Findings The Clerk did not record, deposit or disburse all money timely and accurately. The Clerk did not: Deposit 367 … 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

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

… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained … plan that included the need and optimal funding level for each reserve. Key Recommendations Adopt budgets with …

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

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

Town of Bergen – Town Supervisor (2024M-30)

… Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor generally … records to the Board for audit and while he filed the AFR in a timely manner, it was not accurate. The Supervisor: … correctly and without verifying that cash balances in the accounting records were accurate. Overstated cash by …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30

Town of Freetown - Records and Reports (2018M-213)

… whether the Supervisors maintained complete, accurate and up-to-date accounting records and reports to allow the Board to properly manage the Town’s … require their bookkeeper to maintain complete, accurate and up-to- date accounting records and reports. The … whether the Supervisors maintained complete accurate and uptodate accounting records and reports to allow Board to …

https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213

Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)

… State funding for Aid and Incentives for Municipalities (AIM) and Video Lottery Terminal (VLT) aid which may not be … fund budget in the event the revenue projections for AIM funding and VLT aid are not fully realized. Carefully …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10

Village of Cato – Water Financial Operations (2023M-145)

… effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … in unauthorized billing adjustments were made. Of 464 water bills reviewed (totaling $134,852), 71 bills had …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145