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Village of Speculator – Claims Auditing (2017M-25)
… a population of approximately 320. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Town of Lloyd - Information Technology (2019M-36)
… Town’s Information Technology (IT) systems were adequately secured and protected against unauthorized use, access and … officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Town of Amity - Town Clerk (2018M-183)
… complete report - pdf] Audit Objective Determine whether the Town Clerk (Clerk) properly accounted for cash receipts. … and deposited intact but were not always remitted to the appropriate parties in a timely manner. Cash receipts … $238,321 were deposited between one and 15 days past the required date of deposit. The Board did not perform an …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Town of Berne – Board Oversight (2021M-77)
… ranging from about ($135,800) to $31,600. Audit the 170 claims totaling $166,792 reviewed or audit any credit …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Smithtown – Departmental Operations (2017M-66)
Town of Smithtown Departmental Operations 2017M66
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Cortlandville – Fuel Purchases (2012M-171)
… This is done with the use of a variety of vehicles and machines all fueled by diesel or unleaded gasoline. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Wolcott – Information Technology (2020M-126)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) ensured the Town of Wolcott’s (Town) information technology (IT) assets were … Determine whether the Town Board Board ensured the Town of Wolcotts Town information technology IT assets were …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Village of Allegany – Vehicle Fuel (2012M-308)
… ($1 million), water ($300,000) and sewer ($400,000) funds. Key Findings Village officials did not seek …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Schaghticoke – Board Oversight (2023M-78)
… complete report – pdf] Audit Objective Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial … Determine whether the Village of Schaghticoke Village Board Board provided …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Town of Esperance – Fund Balance (2016M-405)
… our audit was to evaluate the Town’s financial management for the period January 1, 2015 through September 26, 2016. Background The Town of Esperance, which includes … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $567,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Village of Suffern – Financial Condition (2013M-273)
… that caused large deficits in unexpended surplus funds in recent years. The Board has not sufficiently monitored financial operations throughout recent fiscal years. Key Recommendations Adopt structurally …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Village of Canastota - Board Oversight (2018M-256)
… before approving them for payment or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer … Office (OSC) or the Board in a timely manner. Department of public works (DPW) employees received payroll payments …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Town of LaGrange – Financial Management (2023M-139)
… report – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear … general fund balance in accordance with Town policy. As of December 31, 2022, the general unassigned fund balance was $3.3 million, or 51 percent of the ensuing year’s budgeted appropriations, which exceeded …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Town of Lindley – Justice Court (2017M-270)
… Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Village of Walden – Financial Condition (2017M-255)
Village of Walden Financial Condition 2017M255
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Village of Sagaponack – Claims Processing (2017M-124)
… $850,659. Key Findings The Board does not review each claim to determine if the claims are properly itemized and … a thorough and deliberate claims audit, ensuring that each claim has sufficient supporting documentation, and that …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Ulster – Town Assessor (2016M-361)
… by a five-member Town Board, which appoints the Town Tax Assessor. Budgeted appropriations for 2016 totaled approximately $15.9 million. Key Findings The Tax Assessor did not properly grant and monitor property tax exemptions. The Tax Assessor did not file Transfer of Exempt Real Property forms …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Oxford – Financial Management (2016M-420)
… Purpose of Audit The purpose of our audit was to examine the Town's financial operations for the period … The Board adopted budgets that relied on fund balance to fund recurring expenditures. The Supervisor did not … balance. The Supervisor did not file the Town’s AUDs in a timely manner. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Thompson - Board Oversight (2018M-69)
… Town of Thompson Board Oversight 2018M69 …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Town of Lansing – Information Technology (2022M-66)
… report - pdf] Audit Objective Determine whether Town of Lansing (Town) officials ensured information technology … secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems … secured and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66