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Town of Berne – Board Oversight (2021M-77)
… New York State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The … not: Request or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive … funds, as required. Key Recommendations Ensure the Supervisor provides adequate monthly financial reports to the …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … bank reconciliations were not performed and total cash in the accounting records was overstated by about $142,500 …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Amenia – Leave Accruals (2013M-361)
… October 10, 2013. Background The Town of Amenia is located in Dutchess County and has a population of approximately … million, respectively. Key Findings Internal controls in the payroll department were generally operating …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… the Planning and Zoning, and Recreation Departments’ cash collections. Key Findings Town officials did not … the Planning and Zoning, and Recreation Departments’ cash collections. Officials also did not establish adequate cash collection controls. As a result, we could not confirm …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… – pdf] Audit Objective Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured … were properly reviewed and approved, supported and for appropriate School purposes. Key Findings School … what was purchased or whether the disbursements were for appropriate School purposes. During the period reviewed, …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Town of Gorham – Procurement (2024M-7)
… the services to be provided and their cost. All 116 credit card purchases totaling $29,562 and determined 12 purchases … Key Recommendations Comply with competitive bidding laws and the Town’s purchasing policy requirements when …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Rye City School District – Payroll (2024M-2)
… report – pdf] Audit Objective Determine whether Rye City School District (District) officials ensured overtime … Determine whether Rye City School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… they are appropriately aggregated to determine whether it is necessary to obtain Board approval or use competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… consumers were at increased risk of not paying the correct price for goods and services. Nine Departments did not adopt price accuracy testing procedures. Eight Departments did not perform periodic price accuracy tests. None of the Departments completed all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Assets Control has directed its rules particularly to banking institutions and securities/investment houses. … at 518-402-4104. Guide to Financial Operations REV. 06/20/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsVillage of Suffern – Budget Review (B25-6-4)
… was to provide an independent evaluation of the proposed 202526 budget …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Hurley – Transfer Station Collections (2024M-132)
… without detection. For example: The amount of municipal waste collected, as recorded by the transfer station, was 238 … $51,800 less in fees than it should have for the collected waste. Over a more than two-year period, the former transfer … transfer station collection procedures that did not address segregation of incompatible duties with respect to …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Perth – Supervisor’s Records and Reports (2024M-149)
… [read complete report - pdf] Audit Objective Determine whether the Town of … operations. The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the … for fiscal year 2023. Provide the Board with adequate monthly financial reports. Provide the Board with his records …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Fairview Fire District – Financial Operations (2024M-138)
… agreed with the recommendations and indicated they have initiated and will continue to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Leicester – Financial Management (2025M-2)
… fund balance of $80,597. We project that the Town will have small operating surpluses in 2024, which will increase …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… [read complete report – pdf] Audit Objective Determine whether Island Trees Union … stolen or misused. 112 capital assets with an acquisition cost of $60,871 were not recorded on the District’s inventory … that, if implemented, will improve the District’s accounting for and monitoring capital assets. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… records and reporting, the Board and District officials have no assurance that the amount in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Village of Lake George – Records and Reports (2024M-82)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82