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Town of Harpersfield – Claims Auditing (2024M-71)
… Key Findings The Board did not properly audit claims to determine whether the claims represented actual and … contain sufficient details or itemization for the Board to make the necessary determinations required for a proper … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Berkshire – Board Oversight (2023M-122)
… report – pdf] Audit Objectives Determine whether Town of Berkshire (Town) officials ensured non-payroll … 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-122Village of Skaneateles – Claims Auditing (2024M-68)
… payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Pendleton – Capital Projects (2024M-72)
… status of the projects or communicate the projects’ status to taxpayers. Specifically, the Supervisor and Board did … Transparently communicate or present project information to taxpayers. The Supervisor did not: Account for the … The audit report includes 11 recommendations to improve capital project planning, accounting and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Pitcairn – Claims Auditing (2024M-69)
… have been paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling … contract could have saved money. For example, a State diesel fuel contract could have saved the Town about $3,000 …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Town of Evans – Employee Benefits (2024M-53)
… properly supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 … to a variety of factors including a decentralized process for maintaining leave records and a lack of oversight of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Village of North Haven – Collections (2024M-99)
… As a result, the Village has an increased risk that funds could be lost, misused or misappropriated. We reviewed …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Town of Butler – Financial Management (2024M-119)
… underestimating revenues and overestimating expenditures for the town-wide and TOV funds from 2021 through 2023. … The audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Chesterfield – Town Clerk (2024M-110)
… As a result, officials do not have assurance that all collections are accounted for, and money could be lost or … Ensure receipts are accurately recorded and issued for all collections. Submit a monthly report to the Supervisor containing all collections for the month and remit all collections to …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Town of Allen – Claims Audit (2024M-123)
… report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and … 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-123Village of Penn Yan – Procurement (2024M-152)
… totaling approximately $30,000 lacked documentation to support the goods and services procured were only … the procurement of all WTP goods and services not subject to competitive bidding. Request that the Village engineer inspect locations and measurements prior to procuring goods requiring installation in Village …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Plymouth – Employee Benefits (2023M-176)
… paid $12,037 for 20 holidays that were not authorized in the Town’s collective bargaining agreements (CBAs). Seven … Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all unused leave …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Town of Philipstown – Financial Management (2024M-100)
… to help guide the budget development process or establish funds to help finance future expenditures. Key …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Town of Saugerties – Claims Auditing (2024M-144)
… credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. … For example, Town officials paid a contractor $46,500 to clear debris for the highway department without bid or … documentation. The Supervisor used a Town credit card to pay for lunch to celebrate an employee’s birthday. This is …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Windsor – Financial Management (2025M-24)
… – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the Town’s … Determine whether the Town of Windsor Town Board Board effectively managed the Towns fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24City of Yonkers - Budget Review (B19-6-5)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2019-20 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Village of Suffern – Budget Review (B19-6-3)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2019-20 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Town of Willsboro – Audit Follow-Up (2014M-68-F)
… review was to assess the Town’s progress, as of May 2016, in implementing our recommendations in the audit report released in July 2014. Background The Town of Willsboro is located in … our review was to assess the Towns progress as of May 2016 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2016/08/05/town-willsboro-audit-follow-2014m-68-fTown of Waterford – Claims Auditing (2016M-154)
… 31, 2016. Background The Town of Waterford is located in Saratoga County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Town of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and … million. Key Findings The Supervisor appointed the Clerk to act as his bookkeeper; however, the New York State … of the Town, or engage an independent public accountant to do so. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309