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Town of Ballston – Water Fund Financial Operations (2012M-258)
… of approximately 8,000. The Town Board is the legislative body responsible for managing Town operations. For fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Findings The previous Clerk used the Town’s credit card to charge personal items totaling $8,347, did not deposit fees … Town has incorrectly budgeted and accounted for all of its sales tax revenues, totaling $296,353, in the town-wide funds. This …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed by an elected Town … budgets caused significant budget variances and resulted in unused appropriated fund balance; fund balances were not … actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not adopted, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of Broome – Purchasing and Justice Court (2014M-255)
… March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population of approximately … The Justice reported collecting approximately $13,750 in fines, fees and surcharges during 2013. Key Findings Town … not ensure that purchases were made at the lowest cost, in compliance with the Town’s procurement policies and used …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Bolivar – Community Development Block Grant (2013M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management of the Community Development Block Grant (CDBG) program for the period January 1, 2012 through … The purpose of our audit was to evaluate the Towns financial management of the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Division of Housing and Community Renewal Bulletin No. DH-8
… (DC37 Personal Lines-OCA). Affected Employees Employees in Bargaining Unit 67 are now eligible for this deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-8-voluntary-insurance-program-employees-representedTown of Lockport – Building Permit Fee Collections (2025M-56)
… Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? … modifications planned for the property. A board-appointed inspector oversees, administers and enforces building codes, … The Inspector did not properly manage permit fee collections The …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Stamford - Annual and Claims Auditing (2018M-227)
… Objective Determine whether the Board ensured that audits of records and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town Clerk. Perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Town of Elba - Real Property Tax Exemptions (2018M-261)
… documentation. Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Holland - Real Property Tax Exemptions (2018M-232)
… Determine whether select real property tax exemptions are properly supported by adequate documentation. Key … Determine whether select real property tax exemptions are properly supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the … not filed on a timely basis. The Board did not annually audit the Comptroller’s records. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Town of Ancram - Financial and Capital Planning (2019M-135)
… Determine whether the Board established multiyear plans and financial policies to adequately manage the Town’s … multiyear financial or capital plans. Adopt a fund balance and reserve policy. Key Recommendations Develop and adopt a comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135Town of Schroon - Town Hall Expansion Project (2018M-128)
… officials provided sufficient oversight and management of the Town Hall expansion project. Key Findings An itemized … and maintained in a timely manner. Ensure the balance of outstanding interfund advances from the general fund that … Town of Schroon Town Hall Expansion Project 2018M128 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Village 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)
… Investigate any difference. Reconcile bail reports to bail on deposit. Town officials generally agreed with our …
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 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-237DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… amNewYork yesterday published an op-ed from New York State Comptroller Thomas P. DiNapoli. The full … being put to use by state and local governments with input from private tech companies. Government is adopting AI at an … amNewYork yesterday published an oped from New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-acceleration