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Otsego County – Cost of Temporary Housing (2015M-97)
… County officials have not taken steps to effectively manage costs. The County’s temporary housing costs per capita …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97City of Long Beach – Budget Review (B7-15-14)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … funds as of June 30, 2012. Local Finance Law requires all local governments that have been authorized to issue … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14City of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has … City of Gloversville Parking Violation Operations 2016M231 …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231City of Glen Cove – Budget Review (B7-16-12)
… fund and an operating deficit totaling $54,816 in the water fund. The City projects that, as of December 31, 2016, it will have a combined unassigned fund deficit totaling more than $4 million in the general, water, and golf and recreation funds. The City included $3.9 million in …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Town of Greenfield – Golf Course Collections (2021M-133)
… in a timely manner. The head golf professional (golf pro) did not reconcile daily cash, checks and credit card … card collections to the sales detail. Audit the golf pro’s and bookkeeper’s records and reports annually. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Town of Greene – Justice Court Operations (2021M-95)
… the cash balance in her account exceeded known liabilities by $5,869 as of September 30, 2021. Although the Board’s 2019 …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Morehouse – Records and Reports (2021M-182)
… complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. … Bank reconciliations were not performed. Monthly financial reports were not prepared for and submitted to the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Village of Wappingers Falls – Board Oversight (2023M-70)
… – pdf] Audit Objective Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided adequate oversight over … operations and capital projects. The Board was unaware of the Village’s financial position and that financial … Determine whether the Village of Wappingers Falls Village Board of Trustees Board provided …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Village of Cato – Water Financial Operations (2023M-145)
… complete report – pdf] Audit Objective Determine whether the Village of Cato (Village) Board (Board) and Village officials (officials) effectively managed the financial operations of the water fund. Key Findings … billing, collecting and enforcing water charges. Ensure all adjustments made to water customer accounts are reviewed …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Town of Ripley – Town Clerk Collections (2024M-139)
… (Clerk) recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key … The Clerk did not always record, deposit, remit and report all collections in a timely and accurate manner. As a result, … Collector Clerk recorded deposited remitted and reported all collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Town of Hurley – Transfer Station Collections (2024M-132)
… complete report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, … in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely … amount of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Alden – Town Clerk/Tax Collector (2024M-106)
… complete report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly … misuse of funds increases significantly. Properly deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees in accordance with Town Law Section 30. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Town of Wells – Records and Reports (2024M-59)
… for 2023 were not accurate. Two accounts were overstated by a combined total of $1.4 million and 13 accounts were understated by a combined total of $451,664. Of the 10 revenue accounts … 2022 and December 31, 2023, two accounts were overstated by a total of $22,987 and two were understated by a total of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and … the Clerk did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town … Deposit 54 clerk fees totaling $3,726, and 28 out of 50 tax collections tested totaling $69,975 in a timely manner or …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Village of Elmira Heights – Claims Auditing (2024M-44)
… complete report – pdf] Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees … with limited exceptions, a village board to audit all claims against a village before payment is made, the … Perform a thorough and deliberate audit of all claims. Ensure quotes are obtained and attached to the …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Castile – Tax Collection Remittance (P1-24-23)
… Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town … of Castile Town Town ClerkTax Collector Clerk remitted all collections as required by New York State Town Law Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Butler – Highway Asset Accountability (2024M-115)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) officials adequately safeguarded and … (Superintendent) did not complete an inventory list of highway machinery, tools and equipment or provide one to … account for the Town’s fuel. We noted at least 278 gallons of unleaded gasoline and diesel fuel, valued at $853 could …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Town of Covington – Tax Collection Remittance (P1-24-24)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to … totaling approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 in February, $53,702 in March and $36,747 in April. As of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town … whether the Town of Middlebury Town Tax Collector remitted all collections as required by New York State Town Law Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Warsaw – Tax Collection Remittance (P1-24-22)
… of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town … Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections as required by New York State Town Law Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22