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Town of Allegany – Financial Management (2015M-103)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s financial management … 1, 2009 through February 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Town of Amenia – Leave Accruals (2013M-361)
… Purpose of Audit The purpose of our audit was to determine whether … members. Budgeted expenditures for the general and highway funds for 2013 totaled approximately $1.45 million and $1.09 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Town of Caledonia – Financial Management (2013M-363)
… Purpose of Audit The purpose of our audit was to review the Town’s management practices … 1, 2012 through October 16, 2013. Background The Town of Caledonia is located in Livingston County and is governed …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Town of Coeymans – Financial Condition (2015M-184)
… May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The … did not adopt realistic, structurally balanced budgets in the town-wide general and part-town highway funds, resulting in deficits in both. The Town’s budget format lacked …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Town of Greenville – Tax Collector (2020M-81)
… Collector’s records included an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, 2019. Key Recommendations Remit amounts …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town of Dickinson – Fiscal Oversight (2014M-337)
… Purpose of Audit The purpose of our audit was to review the Town’s … the financial records and reports of the Supervisor, Tax Collector or Code Enforcement Officer. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Town of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32DiNapoli: Oversight of Supportive Housing Falls Short
… to go uncorrected. “The Office of Mental Health can do more to monitor and safeguard money that’s earmarked to … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortNational Directory of New Hires Data Security
… (TANF) and the Supplemental Nutrition Assistance Program (SNAP). As part of managing these programs, OTDA obtains … Services). The Directory data is comprised of information on new hires, quarterly wage, and unemployment insurance. OTDA uses Directory data to verify TANF and SNAP eligibility information. The identification and …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityCity of Lockport – Budget Review (B24-1-8)
… an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Village of North Haven – Collections (2024M-99)
… report – pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were … 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC … collections totaling $537,175 did not indicate the date of receipt. Therefore, officials and OSC auditors could not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Town of Allen – Claims Audit (2024M-123)
… report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and … initiate corrective action. … Determine whether the Town of Allen Town Town Board Board properly audited and approved …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Department of Transportation Bulletin No. DOT-46
… of Transportation with instructions for processing the 2025 Call-Out Response Payment. Affected Employees: Employees … implemented the 2021-2026 Agreements between the State of New York and the Civil Service Employees Association (CSEA), … The 2025 Call-Out Response Payment is included as salary for retirement purposes. Deductions will be taken from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-46-2025-call-out-response-payment-fiscal-year-2024-2025Village of Penn Yan – Procurement (2024M-152)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials did not … or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP purchases totaling …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Berkshire – Board Oversight (2023M-122)
… report – pdf] Audit Objectives Determine whether Town of Berkshire (Town) officials ensured non-payroll … to initiate corrective action. … Determine whether Town of Berkshire Town officials ensured nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Town of Harpersfield – Claims Auditing (2024M-71)
… claims to determine whether the claims represented actual and necessary expenditures and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that … of unaudited claims each month and approved the abstracts for payment. However, the abstracts did not contain …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Summit – Town Clerk (2024M-51)
… report – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and … the Clerk: Did not deposit in a timely manner 98 percent of the fees collected in accordance with New York State (NYS) … the Clerk to remit fees collected on or before the 15th of the month following the date of collection. Did not …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Town of LaGrange – Financial Management (2023M-139)
… report – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear … general fund balance in accordance with Town policy. As of December 31, 2022, the general unassigned fund balance was $3.3 million, or 51 percent of the ensuing year’s budgeted appropriations, which exceeded …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Village of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1