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Town of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Town of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash receipts for the period January … approximately $101 million. Key Findings The Department Director did not develop procedures to segregate cash receipt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Village of Port Chester – Payroll (2017M-115)
… paid approximately $2.2 million for overtime wages to police department personnel. There are no written policies or … Key Recommendations Evaluate whether to continue incurring police department overtime to cover staff shortages instead …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115City of Watertown – Information Technology (2017M-184)
… servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background The City of …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Village of Hancock – Insurance Withholdings (2022M-108)
… Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated and … Village Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total … and retroactive payments are collected. Reconcile monthly insurance invoices with withholdings to ensure that …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Village of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278County of Rockland – Budget Review (B6-14-24)
… may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the law, County officials will have to find another … by law. Key Recommendation The Legislature must either renew the County mortgage recording tax, find another source …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Town of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Philipstown – Financial Management (2024M-100)
Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Town of Prattsville – Justice Court (2012M-243)
… internal controls over the Court’s financial activity for the period January 1, 2011, to June 29, 2012. Background … Robert Blain and Donald Olson, who shared a court clerk. For the audit period, the Justices collected approximately … recordkeeping duties or institute compensating controls. Report to the JCF partial payments of fines, fees and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Length of Service Award Programs (2014-MS-1)
… were awarding Length of Service Award Program (LOSAP) service credits to volunteer firefighters accurately … The fire district or municipality that sponsors a LOSAP is required to establish a point system that complies … Law (GML). The point system specifies how points toward LOSAP service credit will be earned by volunteers. GML …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Town of Woodstock - Information Technology (2018M-211)
… were not provided with security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Union Vale - Payroll (2018M-31)
… payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health … action. Appendix B includes our comments on issues raised in the Town’s response. … Determine whether Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Town of Haverstraw - Information Technology (2019M-125)
… nonbusiness websites although it is prohibited by Town policy. Officials did not adopt a data classification, breach notification or online banking policy or a written disaster … and procedures to address data classification, breach notification, online banking and disaster recovery. Provide …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Town of Westerlo - Information Technology (2020M-33)
… and procedures to safeguard IT resources. Implemented strong access controls over user accounts and have not … and procedures for safeguarding IT resources. Implement strong access controls, in part, by disabling unnecessary …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Town of Ashford – Water District (2015M-343)
… not ensure that adopted water rates would be sufficient to cover the cost of District operations. Key Recommendations … fair and equitable fashion and revenues will sufficiently cover expenditures. … Town of Ashford Water District 2015M343 …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Town of Brandon - Financial Condition (2019M-239)
Determine whether Town officials effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Village of Fleischmanns – Water Fund (2013M-151)
… 2013. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is governed by a … water loss, no long-term capital plan has been put into place to address financial needs and further capital …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151County of Cortland – Departmental Operations (2013M-157)
… number of additional officers hired in the jail and road patrol. The County is not imposing certain allowable fees …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157City of Oneonta – Departmental Collections (2013M-13)
… aid, and departmental revenues. The Department of Public Transportation collected fees totaling approximately $700,000 … for collecting and/or depositing City moneys: the Finance Office, Public Transportation Office, Water Department, and the City Clerk’s …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13