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City of North Tonawanda – Audit Follow-Up (2020M-90-F)

… 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of North Tonawanda’s … (City’s) progress, as of August 2024, in implementing our recommendations in the audit report City of North …

https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-f

Village of Hudson Falls – Information Technology (2025M-10)

… to catastrophic and may require extensive effort and resources to evaluate, repair and rebuild. The Village pays … officials cannot be assured that Village IT systems are secured and protected against unauthorized use, access … the IT vendors that described specific IT services to be provided. Officials did not monitor the services provided by …

https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10

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

… remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always … deposit, remit and report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is unclear whether eight recorded cash and …

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

Anthem Blue Cross – Coordination of Benefits With Medicare

… programs. NYSHIP covers about 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The Empire …

https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicare

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

… and Tax Collector submitted separate responses to our audit. Both generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our comment on an issue raised in the Supervisor’s response. …

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

Town of Allen – Town Clerk Collections (2024M-120)

… [read complete report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120

Town of West Seneca – Audit Follow-Up (2019M-195-F)

… result, original estimates of $9.8 million were increased by more than $3.6 million after competitive bids were …

https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-f

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

… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …

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. As a result, collections were at greater risk for theft or loss. In addition, the Clerk accumulated … when they were received. As a result, the potential for missing funds and the misuse of funds increases …

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

Town of Lewis – Records and Reports (2025M-17)

… 30, 2024 Understanding the Program The Supervisor, as chief fiscal officer, is responsible for receiving, … for New York State and Local Employees’ Retirement System (NYSLRS) contributions and workers’ compensation insurance … balances did not agree with the general ledger cash or investment balances at month-end. Had the Board ensured bank …