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Village of Penn Yan – Procurement (2024M-152)
… in accordance with Village policy. As a result, there is an increased risk that the Village paid more than … totaling approximately $1.15 million that we reviewed: Competition was not sought for 89 purchases totaling … in $32,000 of unusable parts. Key Recommendations Seek competition for the procurement of all WTP goods and services …
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 … whether the Town Board (Board) audited the Town Supervisor’s (Supervisor’s) records and whether the Supervisor filed the … or establish procedures to detect and prevent duplicate payments. We identified $12,465 in duplicate payments. …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Town 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-71Town of Summit – Town Clerk (2024M-51)
… 27 which required 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)
… limit by more than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Department of Transportation Bulletin No. DOT-45
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the Fiscal Year … of Transportation are affected. Background: Pursuant to Article 51 of the 2021-2026 Operational Services Unit … Services Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceVillage of Washingtonville – Budget Review (B25-6-1)
… in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget were reasonable. Background The Village … projections in the Village of Washingtonvilles Villages 202526 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Town of Butler – Financial Management (2024M-119)
… Butler (Town) Board (Board) effectively managed the Town’s town-wide and town-outside-village (TOV) fund balances. Key Findings The Board did not effectively manage the Town’s fund balances. As a result, officials maintained an … $1.5 million, equaling 64 and 138 percent of each fund’s upcoming year’s budgeted appropriations. The Board also …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Plymouth – Employee Benefits (2023M-176)
… follows: Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Town of Albion – Financial Management (2021M-29)
… report - pdf ] Audit Objective Determine whether the Town of Albion (Town) Town Board (Board) developed and monitored … unrestricted fund balance declining from $1,165,418 as of January 1, 2018 to $403,003 as of December 31, 2020, a decrease of 65 percent. If the Board …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29City of Dunkirk – Budget Review (B24-1-10)
… an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … records significantly limited our review and precluded us from determining the reasonableness of all of the City’s …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Oversight of Smart Schools Bond Act Funds
… Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose. The audit covers the period April …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsTown of Chesterfield – Town Clerk (2024M-110)
… report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: Prepare … and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Determination of Residency for Tuition Purposes (Follow-Up)
… comprising 64 institutions (four of which are University Centers)—including research universities, academic medical … must show proof of domicile—defined as a fixed, permanent home to which a person plans to return after an … relative to the student’s principal or permanent home for the previous 12-month period. The campus should …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followPrivacy and Security of Student Data (Follow-Up)
… audit covered the period from March 2020 through November 2022. Overall, the audit found that SED did not fully comply …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followTown of Pitcairn – Claims Auditing (2024M-69)
… $99,691 were approved by the Board without evidence that competition was sought. Competition or the use of State contract could have saved …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Village 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 Evans – Employee Benefits (2024M-53)
… payments totaling $6,000.Officials were unable to explain why the former Supervisor was treated differently than other …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53City of Newburgh – Budget Review (B24-6-9)
… revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of … $1.5 million revenue and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route … additional money for this program in fiscal year 2025-26. The 2025 proposed budget includes sale of metered …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Town of Hector – Employee Compensation (2024M-85)
… report – pdf] Audit Objective Determine whether Town of Hector (Town) employee compensation was authorized, … was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that Town officials: Paid 10 employees a total of $150,155 that was not authorized by the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85