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Town of Locke – Financial Condition (2020M-111)
… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The Board did not effectively manage … results during the year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and … whether the Town Board Board effectively managed the Town of Lockes Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Town of Lake Luzerne – Payroll (2022M-98)
… report – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured … officials: Did not properly review and certify payroll; 15 of 54 payroll registers reviewed were not certified. Accepted … incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Homer – Non-Payroll Disbursements (2023M-63)
… report – pdf] Audit Objective Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and … bank reconciliations, bank statements and canceled check images to ensure bank transactions are appropriate. Annually …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Village of Greene – Investment Program (2023M-112)
… checking and savings accounts, which had an average daily balance of approximately $3.7 million. Had officials … investment. Monitor investments. Formally solicit interest rate quotes. Consider other legally permissible investment …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Town of Harpersfield – Claims Auditing (2024M-71)
… complete report – pdf] Audit Objective Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited claims. Key Findings The Board did not properly audit claims to determine whether … Determine whether the Town of Harpersfield Town Town Board Board properly …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Putnam Valley – Purchasing (2013M-193)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a … Town of Putnam Valley Purchasing 2013M193 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Village of Quogue – Justice Court (2015M-18)
Village of Quogue Justice Court 2015M18
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Preston - Financial Management (2018M-81)
… Year-end 2017 fund balance was nearly four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. During the same period, total … percent). Year-end 2017 fund balance was 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Town of Wolcott – Financial Management (2020M-131)
… the Town Board (Board) effectively managed the Town of Wolcott’s (Town) financial condition. Key Findings The Board did not effectively manage … financial condition, did not have a clear understanding of the laws governing the finances of the general fund tax …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Village of Stamford – Claims Audit (2022M-197)
… Village personnel involved in the procurement process are aware of, and comply with, statutory bidding requirements and …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Town of Evans – Employee Benefits (2024M-53)
… records and paid separation and health insurance opt-out payments (opt-out payments) that were accurate, supported and approved. Key Findings The Town’s leave records and separation payments were generally not accurate, supported and/or … records and paid separation and health insurance optout payments optout payments that were accurate supported and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Town of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance management for the period … Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is governed by … that year. The Board increased real property taxes to finance operations and its conservative budgeting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Scriba – Board Oversight (2017M-83)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used … services and complied with statutes related to conflicts of interest, whether water district assessments were levied … Town of Scriba Board Oversight 2017M83 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
… of Audit The purpose of our audit was to review the Town’s water operations for the period January 1, 2014 through … $2.3 million. Key Findings The Town’s unaccounted-for water over the past two years was approximately 38 million … customer meters have contributed to the unaccounted-for water. The Town is not billing all customers for water use. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45City of Watervliet – Financial Condition (2017M-230)
… operations and took appropriate action to maintain the City’s fiscal stability for the period January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately 10,250. The City is governed by an elected three-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Village of Morris – Fund Balance (2017M-58)
… 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 … Village of Morris Fund Balance 2017M58 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58City of Yonkers – Information Technology (2017M-86)
… Background The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. … or restore critical operations as quickly as possible in the event of a disaster. The plan should be distributed to …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Frankfort – User Charges (2014M-117)
… and recording or provided oversight over the two account clerks, running the risk that billings could be … to approve adjustments and did not ensure that an audit log of the adjustments was maintained. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117City of Peekskill – Financial Condition (2014M-105)
… 1, 2011 through December 31, 2013. Background The City of Peekskill is located in Westchester County and has a … City of Peekskill Financial Condition 2014M105 …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105