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Town of Windsor – Financial Management (2025M-24)
… Generated net operating surpluses totaling nearly $2.7 million instead of planned operating deficits totaling … (TW), general fund town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the … 93 percent in the general fund TW, general fund TOV and highway fund TOV, respectively. Underestimated sales tax …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Lisbon – Financial Condition (2012M-202)
Town of Lisbon Financial Condition 2012M202
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Lockport – Justice Court (2018M-36)
… of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2016 … an accurate monthly accountability to reconcile the Court’s cash assets and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail reports were …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of Decatur – Town Clerk (2020M-58)
… remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did not … The Clerk did not report or remit any fees received to the Supervisor or New York State Agriculture and Markets. … The Board did not conduct or cause an annual audit of the Clerk’s records and reports. Key Recommendations Issue …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Village of Hagaman – Claims Auditing (2022M-11)
… the abstract number. Village officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Town of Lancaster - Information Technology (2018M-114)
… 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 … and monitor IT use. Develop and maintain an inventory of IT assets. Ensure all necessary personnel receive IT …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114City of Yonkers – Budget Review (B6-16-11)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … of its taxing authority and the City’s ability to increase property taxes may be limited in future years if property values do not increase. The City’s outstanding debt …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Village of Monticello – Financial Condition (2020M-107)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Board of Trustees (Board) properly managed financial condition. Key … fund balance will likely be fully depleted at the end of the 2019-20 fiscal year. The Village has exhausted nearly …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Village of Lindenhurst – Claims Processing (2016M-345)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing … March 1, 2015 through May 31, 2016. Background The Village of Lindenhurst is located in the Town of Babylon, Suffolk … Village of Lindenhurst Claims Processing 2016M345 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Town of Corinth – Claims Auditing (2017M-102)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … 1, 2016 through February 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population … Town of Corinth Claims Auditing 2017M102 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102City of Salamanca – Employee Benefits (2023M-96)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Town of Stratford – Supervisor’s Records (2013M-11)
… (OSC) was supported by the accounting records. We did not find evidence in the 2011 and 2012 Board minutes that the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Norwich – Justice Court (S9-14-3)
… However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in … pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Town of McDonough – Financial Operations (2017M-120)
Town of McDonough Financial Operations 2017M120
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Town of Dannemora – Part-Town Activities (2017M-215)
… allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 through July 31, … Findings The Town’s accounting records did not include a PT general fund. General fund PT revenues and expenditures were not properly allocated, and …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Canaan – Board Oversight (2017M-183)
… Key Findings The Clerk/Tax Collector did not routinely issue duplicate receipts for Clerk’s fees. The Clerk/Tax … and reports of officers and employees. Key Recommendations Issue pre-numbered duplicate receipts for all transactions …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Town of Bainbridge – Financial Management (2016M-332)
… 2015, officials used one-time financing sources to fund recurring expenditures, adopting budgets that were not … budgets with tax levies that equal the difference between recurring revenues and recurring expenditures. Establish fund balance goals, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Town of Schaghticoke – Water Operations (2016M-390)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s water … districts for the period January 1, 2015 through June 30, 2016. Background The Town of Schaghticoke is located in … approximately $4.3 million. Key Findings Duties related to billings, collections, deposits and recordkeeping were not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Village of Speculator – Financial Condition (2013M-381)
… $1.7 million. Key Findings The Board did not develop sound revenue budget estimates. Unplanned operating deficits …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Town of Tyre - Long-Term Planning (2019M-61)
… did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … formal reserve plan that includes the accumulation and use of reserve funds, and analyze existing reserve fund levels … highway inventory list and agreement for the expenditure of highway money, including the anticipated costs. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61