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Town of Somers – Justice Court (2013M-198)
… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background The Town of Somers is located … violations and forfeitures for the period January 1, 2012 to March 31, 2013. Key Findings We found weaknesses in the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Village of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. Background The Village of Delhi is located … high while the Village’s real property tax levy continued to increase slightly by 7 percent from 2007 to 2012. As of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Tioga – Long-Term Planning (2022M-181)
… whether Town of Tioga (Town) officials established long-term capital and financial plans. Key Findings Town … including two pieces of equipment that required repairs or alterations which may impact employee safety. The New York … issues they raised in their responses. … town tioga longterm planning …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181City of Yonkers – Budget Review (B6-15-16)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's adopted budget for fiscal year 2015-16 and the related justification … operating and debt service funding of $550.5 million for the Yonkers Public Schools and $519.8 million for the …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Village of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to March 31, 2012. Background The Village of Parish is … ensure that all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Conesus – Justice Court (2013M-140)
… manner, or that monthly reports were submitted to the Justice Court Fund (JCF) within the time allowed. Because the … conduct annual audits of the Court’s financial records, no one can be certain that all Court money was accurately …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140City of Tonawanda - Information Technology (2018M-146)
… adopted an acceptable use policy or implemented procedures to properly monitor computer use. City officials did not … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Establish an acceptable use policy, distribute it to all City personnel and monitor IT usage. Maintain an …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Town of Johnstown - Fuel Inventory (2019M-178)
… Findings Town officials did not: Adopt adequate policies and implement sufficient procedures to account for the Town’s … in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278. Prepare periodic fuel … Ensure fuel pumps are maintained in proper working order and access to pumps is monitored. Maintain fuel inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Office of Operations: 2024 Virtual Fall Conference
… WHEN October 28 - November 4 REGISTRATION No registration is required. WHO SHOULD ATTEND This conference is intended … procurement record will also be provided. Includes a Q&A panel. Presenters: Amanda Colomb, Danielle LaRose, Jami … 29 9:00 – 10:45: Contract Payment Review Are we getting what we paid for? This course discusses the monitoring …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceTown of Lancaster - Information Technology (2018M-114)
… Town officials have not designed or implemented procedures to monitor compliance with the acceptable use policy or determine the amount of employees’ personal use. Town officials did not maintain an inventory of IT assets. Employees were not provided with IT security …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Village of Hagaman – Claims Auditing (2022M-11)
… and approval. Ensure claims had department head approval. Pass resolutions approving claims. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Town of Decatur – Town Clerk (2020M-58)
… The Clerk did not report or remit any fees received to the Supervisor or New York State Agriculture and Markets. … duplicate receipts. Report and remit all money received to the Supervisor and other entities in a timely manner. Conduct or retain a public accountant to conduct an annual audit of the Clerk’s records and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Town of Seneca Falls - Procurement (2018M-143)
… Consider revising the procurement policy and procedures to specify documentation requirements, and ensure officials … Develop procedures for procuring professional services to award contracts above a reasonable limit only after … some form of competition, and provide guidance as to how such competition should be solicited, including written …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Town of Lockport – Justice Court (2018M-36)
… did not ensure that all tickets were properly disposed in a timely manner or that fines and fees were properly … New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … Ensure accurate accountability analyses are prepared on a monthly basis. All cash on hand and on deposit in the bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition for the period … The Board did not adopt a policy or develop procedures to govern the level of fund balance maintained. The Board had … comprehensive multi-year financial and capital plan to adequately address the Town’s long-term operational and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Wales – Financial Management (2017M-32)
Town of Wales Financial Management 2017M32
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Village of Monticello – Board Oversight (2016M-337)
… oversight of Village operations for the period August 1, 2014 through April 6, 2016. Background The Village of … of consecutive estimated readings before an actual water meter reading was done or address how water accounts should be …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Mexico – Financial Management (2023M-170)
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over $1.1 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Canaseraga – Claims Audit (2023M-48)
… 64 claims totaling approximately $114,000 were paid prior to scheduled monthly Board meetings and were not audited prior to payment. 27 claims totaling approximately $24,000 did not … audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Windsor – Financial Management (2025M-24)
… Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan. Key Findings The … of planned operating deficits totaling $482,700 in the general fund town-wide (TW), general fund … TOV and highway fund TOV, respectively. Underestimated sales tax revenues by approximately $1.3 million in the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24