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Town of Pleasant Valley – Financial Management (2024M-158)

… developed realistic budgets and properly managed reserve funds. Key Findings  The Board did not develop realistic … expenditures were overestimated in the general and highway funds generating operating surpluses totaling $5.1 million … $4.5 million and $2.4 million in the general and highway funds, respectively, as of December 31, 2023.The Board did …

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158

Town of Alden – Town Clerk/Tax Collector (2024M-106)

… collections were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have … Properly deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106

Town of Rutland – Town Clerk/Tax Collector (2025M-19)

… Determine whether the Town of Rutland (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all … accurately and in a timely manner. Key Findings  The Clerk did not always record, deposit, remit and report all … Determine whether the Town of Rutland Town Town Clerk Tax Collector Clerk recorded deposited remitted and …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19

Town of Wells – Records and Reports (2024M-59)

… of Wells (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records, and inadequate financial … Town of Wells Town Supervisor maintained complete accurate and timely accounting records and reports to allow the Town …

https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59

Town of Gardiner – Town Clerk/Tax Collector (2024M-78)

… Town Law (Town Law) Section 30 that requires fees over $250 to be deposited within three days of receipt or Town Law …

https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78

Town of Volney – Financial Operations Oversight (2024M-93)

… (Supervisor) performed his financial responsibilities and the Town Board (Board) provided adequate oversight of … Supervisor did not perform his financial responsibilities, and the Board did not provide adequate oversight of financial … audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on prior-year results of …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

Town of Chester – Property Tax Exemptions (2016M-325)

… was to review the Town’s property tax exemption process for the period January 1, 2015 through August 2, 2016. … Supervisor and four Board members. Budgeted appropriations for 2016 total approximately $11.4 million. Key Findings The … have the proper documentation to support the exemptions for some properties. The Board did not establish, by local …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325

Town of Cherry Valley – Financial Condition (2016M-212)

… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212

Town of Butternuts – Accounting and Reporting (2016M-323)

… of different funds that are commingled in one bank account. …

https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323

Town of Allen - Town Clerk Fees (2016M-28)

… November 19, 2015. Background The Town of Allen is located in Allegany County and has a population of approximately 450. … annual audit of the Clerk's records and enter the results in the Town's meeting minutes. …

https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28

Town of East Hampton – Budget Review (B18-7-9)

… The Town’s 2019 tentative budget complies with the tax levy limit. Key Recommendations The budget review did not …

https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9

City of Long Beach - Budget Review (B19-7-4)

… review issued in May 2018. Background The City of Long Beach, located in Nassau County, has been authorized to issue …

https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4

Town of Castile – Tax Collection Remittance (P1-24-23)

… all collections as required by New York State Town Law (Town Law). Key Findings  The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

Town of Butler – Highway Asset Accountability (2024M-115)

… 2018.  Town officials did not maintain or review adequate fuel records to safeguard and account for the Town’s fuel. We noted at least 278 gallons of unleaded gasoline and diesel fuel, valued at $853 could not be accounted for. … of proper controls, more fuel may be unaccounted for.  The diesel fuel log, maintained by the Superintendent was not …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115

Town of Covington – Tax Collection Remittance (P1-24-24)

… report – pdf] Audit Objective  Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings  The Tax Collector did not … Determine whether the Town of Covington Town Tax Collector remitted all collections …

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0

Town of Middlebury – Tax Collection Remittance (P1-24-25)

Determine whether the Town of Middlebury Town Tax Collector remitted all collections as required by New York State Town Law Town Law

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

Town of Warsaw – Tax Collection Remittance (P1-24-22)

… all collections as required by New York State Town Law (Town Law). Key Findings  The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …

https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22

Town of Java – Tax Collection Remittance (P1-24-21)

… all collections as required by New York State Town Law (Town Law). Key Findings  The Tax Collector did not remit … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21

City of Glens Falls – Financial Condition (2013M-150)

… 1, 2010, to December 31, 2012. Background The City of Glens Falls is located in Warren County and has approximately … City of Glens Falls Financial Condition 2013M150 …

https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150

Town of Hancock – Transfer Station Operations (2016M-255)

… 31, 2015. Background The Town of Hancock is located in Delaware County and has approximately 3,000 residents. The … for Town residents and the Town of Tompkins residents. In 2015, the Town collected revenues of $11,600 and expended …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255