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Village of Cato – Audit Follow-Up (2023M-145-F)
… of Review The purpose of our review was to assess the Village 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), … The purpose of our review was to assess the Village of Catos Villages progress as of June 10 2025 in …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fTown 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 Suffern – Budget Review (B24-6-3)
… general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section … The Village’s tentative budget includes a tax levy of $12,533,658, which is within the limit established by law. Key Recommendation Be mindful of the legal requirement to maintain the tax levy increase to …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed … to the public, Establish controls to address the lack of segregation of the Clerk-Treasurer’s duties, Provide … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Village of Deposit – Claims Auditing (2023M-173)
… – pdf] Audit Objective Determine whether the Village of Deposit (Village) Board of Trustees (Board) required adequate support for credit card … Determine whether the Village of Deposit Village Board of Trustees Board required adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Village of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village … 1, 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in … Village of Newport Financial Management 2017M12 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Town of Hamburg - Finance Office (2023M-109)
… credit card purchases. The former Director was arrested in September 2022 for charges relating to her use of the … credit card. She pleaded guilty to disorderly conduct in December 2022. Additionally, the Board and Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Village of Schaghticoke – Board Oversight (2023M-78)
… – pdf] Audit Objective Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78IT Security: Key 12 Areas of Concern – Information Technology Governance
… Service Level Agreements for IT Services Area #5 – Malware Protection Area #6 – Patch Management Area #7 – Access …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-key-12-areas-concernOversight of Chemical Dependence Residential Services (Follow-Up)
… inspect programs for compliance with all applicable laws, rules, and regulations. In the case of recertification, OASAS … monitored residential services to ensure conditions were safe and secure for patients. Specifically, the audit found … supporting that corrective actions had been taken. Key Findings OASAS officials have made progress in addressing …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followVillage of Canaseraga – Claims Audit (2023M-48)
… $114,000 were paid prior to scheduled monthly Board meetings and were not audited prior to payment. 27 claims …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Lake Luzerne – Payroll (2022M-98)
… report – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured … officials: Did not properly review and certify payroll; 15 of 54 payroll registers reviewed were not certified. Accepted … incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Lake Luzerne – Procurement (2022M-95)
… three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Village of Solvay – Financial Management (2023M-49)
… – pdf] Audit Objective Determine whether the Village of Solvay (Village) Board of Trustees (Board) and officials monitored budgets and …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Greig – Long-Term Planning (2023M-13)
… equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful life had observable damage. A lack of properly functioning …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Village of Sidney – Financial Activities (2023M-14)
… activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … operations was compromised, and taxpayers were not assured the Board was effectively monitoring airport … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of Preble – Non-Payroll Disbursements (2023M-17)
… [read complete report – pdf] Audit Objective Determine whether the Town of Preble (Town) … mitigating controls. The Board could improve its annual audit of the Supervisor’s records and reports. Key … for legitimate Town purposes. Conduct a thorough annual audit including reviewing bank reconciliations, bank …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Village of Victor – Financial Management (2015M-166)
… July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population … the level of fund balance to maintain, resulting in excessive unrestricted general fund balance. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011 through March 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a … Village of Tuckahoe Financial Condition 2015M88 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Village of Nissequogue – Information Technology (2015M-31)
… 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31