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Town of Wells – Records and Reports (2024M-59)
… – pdf] Audit Objective Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and … 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 we reviewed as of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Volney – Financial Operations Oversight (2024M-93)
… to the Board for audit as required by New York State Town Law (Town Law), Section 123. As a result, the Board was unable to … town’s fiscal position and results of operations, were not filed with the New York State Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Castile – Tax Collection Remittance (P1-24-23)
… report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted … $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling … initiate corrective action. … Determine whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23DiNapoli Statement on Governor's Veto of Transparency Legislation
… oversight. Without public disclosure of how taxpayer money is being used, it raises questions about whether the public is getting the best value for its money. This legislation had unanimous support in both the Assembly …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationTown 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 … We noted at least 278 gallons of unleaded gasoline and diesel fuel, valued at $853 could not be accounted for. …
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)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit …
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)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit …
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)
… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling … initiate corrective action. … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Chester – Property Tax Exemptions (2016M-325)
… purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 through August 2, 2016. Background The Town of Chester is in Orange County and has a population of approximately 12,000. The Town Board is …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of LaGrange – Selected Financial Activities (2013M-107)
… two Justices; each Justice has a clerk to assist them. The Court received $146,479 of bail money and $903,837 in fines … it already owns to process and print payroll checks in house rather than using a contractor to process payroll. Town … Also, we identified 36 cases that were deleted from the Court’s system; the reasons for the deletions were not …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… for specific projects or programs may be reassigned to other agencies/departments. Such structural changes or … all or some contracts of one Business Unit / Department ID to another Business Unit / Department ID. The contracting … agency must notify the vendor when reassigning a contract to another agency or department. Where a reassigned contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsTown of Ripley – Town Clerk Collections (2024M-139)
… deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did not … record, deposit, remit and report all collections in a timely and accurate manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… – pdf] Purpose of Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as … City’s financial operations or take appropriate actions to maintain the City’s fiscal stability. The audit included 10 recommendations to help officials monitor and improve the City’s financial …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fVillage of Hudson Falls – Information Technology (2025M-10)
… The Village pays two outside IT vendors to provide IT services for the Village, including managing IT support, monitoring virus protection, network management and … personal use, such as shopping, social media, streaming platforms, entertainment, personal email and finances, food, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… [read complete report – pdf] Audit Objective Determine whether the Town of … and check collections totaling $161 were deposited in the bank and whether cash collections totaling $8,224 were … 31, 2024.Additionally, the Board did not perform an annual audit of the Clerk’s records, as required by Town Law, …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Anthem Blue Cross – Coordination of Benefits With Medicare
… Objective To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP … of the members. Civil Service contracts with Anthem Blue Cross (Anthem) to administer the Hospital Program of the …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareTown of Java – Tax Collection Remittance (P1-24-21)
… report – pdf] Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all … State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) … Board members did not respond when asked to explain why they did not take corrective action. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Allen – Town Clerk Collections (2024M-120)
… – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly … corrective action. … Determine whether the Town of Allen Town Town ClerkTax Collector Clerk properly recorded …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Town of West Seneca – Audit Follow-Up (2019M-195-F)
… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-f