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Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… report – pdf] Audit Objective Determine whether Town of Elbridge (Town) officials accurately paid employees and … without having any information regarding the numbers of hours that employees worked, the leave time that they … records. The handbook did not require salaried employees to prepare time sheets or timecards. As a result, seven …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Town of Holland - Real Property Tax Exemptions (2018M-232)
… $2.5 million, on properties with a total assessed value of $16.4 million. Twenty-seven exemptions totaling $1.5 … adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions totaling … retain this documentation. Periodically monitor exemptions to ensure they comply with State or local laws. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town 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’ cash balances exceeded known liabilities by a combined total of $4,728 as of April 30, 2018. The Justices did not maintain …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… report – pdf] Audit Objective Determine whether Village of Lynbrook (Village) employees and elected officials … (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 35 total individuals we tested (28 selected employees …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14City of Rome – Solar Power Purchase Agreements (2015M-290)
… audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, … two power purchase agreements and lease agreements with a solar company that provides solar-powered electric generating …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290City of Johnstown – Internal Controls Over Payroll (2015M-75)
… Purpose of Audit The purpose of our audit was to determine if adequate internal controls … Not all department heads signed employee time records to document their approval. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Town of Dayton - Supervisor's Records and Reports (2019M-189)
… not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key Recommendations The … Provide the Board the appropriate reports it needs to properly monitor the Town’s financial operations. The …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Village of Albion – Water and Sewer Rents (2013M-108)
… not ensure that large meters were tested and calibrated on a regular basis to help ensure that bills, especially …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the audit we …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… report – pdf] Audit Objective Determine whether City of Watertown (City) employees and elected officials completed … (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, there was a general lack of monitoring to ensure the SHP Training was completed by all …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Town of Schroon - Town Hall Expansion Project (2018M-128)
… sufficient oversight and management of the Town Hall expansion project. Key Findings An itemized budget was never … to initiate corrective action. … 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-128Town of Junius – Supervisor’s Records and Reports (2017M-168)
… was to assess the Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through … approximately $1.26 million. Key Findings The financial records and reports are incomplete and not up-to-date. The …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168City of Norwich - Emergency Medical Services Billing (2019M-112)
… at the current rate of collection. No one reconciles the billings to the medical services provided. The EMS Department … with the adopted rate schedule. Routinely reconcile billings to medical services provided. Consider addressing …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Town of Groton – Highway Department Asset Accountability (2022M-117)
… officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials … in the Town’s capital asset policy and procedures for the sale, transfer or disposition of unused assets. Town … officials adequately safeguarded and accounted for Highway Department Department assets …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… report – pdf] Audit Objective Determine whether Town of Southold (Town) employees and elected officials completed … (SHP Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 45 total individuals we tested (26 selected employees …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village has an …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Town of Springfield – Accounting Records and Reports (2020M-175)
… - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, accurate and timely … reports (known as AUDs) with the State Comptroller’s office (OSC), as required. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, … Supervisor has not adequately segregated the bookkeeper’s online banking duties. The Supervisor had not reviewed or …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Middleport – Water and Sewer Rents (2013M-313)
… was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October 3, 2013. … of four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2013-14 fiscal … did not maintain timely, complete and accurate records. For example, we reviewed eight credit adjustments totaling …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Village of East Rockaway – Justice Court Operations (2017M-206)
… least $1,963 each month between January and June 2016. The bail bank account had a balance of $1,590 as of May 31, 2017, … cash exceeds known liabilities. Maintain a record of bail for each account and review existing bail records to determine how to disburse the existing funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206