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Village of Nelliston - Payroll and Accounting Records (2018M-162)
… [read complete report - pdf] Audit Objective Determine whether the … Determine if the Clerk-Treasurer maintained timely and complete records and reports to allow the Board to properly … adequately monitored and if the ClerkTreasurer maintained complete financial records …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Town of Fort Covington - Justice Court Operations (2018M-234)
… and intact. Key Findings Justice Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ … balances exceeded known liabilities by a combined total of $4,728 as of April 30, 2018. The Justices did not maintain accurate …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Town of Batavia – Water and Sewer Operations (2018M-12)
… Town of Batavia Water and Sewer Operations 2018M12 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… and gasoline fuel. Town officials: Purchased $299,298 in goods and services that should have been competitively …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of West Seneca - Capital Project Management (2019M-195)
… whether the Town properly planned and managed a capital project. Key Findings The Board: Did not properly plan and manage the capital project and clearly inform taxpayers when the estimated cost and scope of the project changed. Was not fully transparent on the anticipated …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… and amount as received). Key Findings Cash receipts were not remitted timely and intact, resulting in discrepancies with 44 of 76 remittances (58 percent) to the Town Clerk. Center cash collection records were … and incomplete. We found that Town officials were unable to locate 41 special permits issued and three pressnumbered …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Rockland County - Sale of Estate Real Property (2019M-233)
Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Town of Smithville - Annual and Claims Auditing (2020M-41)
… Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Village of Voorheesville - Water and Sewer Charges (2019M-118)
… managed the billing, collection and enforcement of water and sewer charges. Audit Results Village officials: … and penalties. There were no recommendations as a result of this audit. Village officials agreed with our report. … effectively managed the billing collection and enforcement of water and sewer charges …
https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did … clear written guidance. Town officials: Procured diesel and gasoline fuel totaling $117,720 without … officials properly procured monitored and accounted for diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… totaling $10.5 million that related to the processing of bank transfers, payroll, real property taxes and cash receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, … between general ledger cash balances and adjusted bank balances to remain unidentified and unresolved. As of …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… accurately paid employees and properly maintained employee leave accruals. Key Findings Town officials did … the collective bargaining agreement (CBA) and the Town’s employee handbook (handbook) that affect leave accrual … accurately paid employees and properly maintained employee leave accruals …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Town of Perth – Supervisor’s Records and Reports (2024M-149)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … accounting records or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Livonia Central School District – Conflict of Interest (2024M-89)
… employee with those powers or duties. The Board member’s physical therapy company entered into six contracts with the District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Village of Lake George – Records and Reports (2024M-82)
… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate … Determine whether the Village of Lake George Village Treasurer maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Catskill – Accounting Records and Reports (2024M-66)
… accounting records and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, … operations was reduced, and the risk that unauthorized or inappropriate transactions could occur and go undetected … As a result, there is a greater risk that errors and/or irregularities could occur. Properly account for three …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Town of Albion – Supervisor’s Records and Reports (2024M-111)
… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111