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Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed financial operations.

https://www.osc.ny.gov/files/local-government/audits/2025/pdf/philipstown-town-2024-100.pdf

EMC 2025 Letter of Support - Accelerate Investors

A letter of support from Accelerate Investors.

https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/accelerate-investors-letter-of-support.pdf

Fiscal Responsibilities of the Town Clerk Presentation

OSC staff will discuss the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting.

https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-responsibility-town-clerks-05-27-20.pdf

Fiscal Oversight Responsibilities of the Governing Board

This guide covers the following key fiscal oversight responsibilities of a governing board: developing policies, monitoring fiscal operations and conducting audits.

https://www.osc.ny.gov/files/local-government/publications/pdf/fiscal-oversight-responsibilities-of-the-governing-board.pdf

Town of Deerpark – Real Property Tax Collections (2017M-277)

… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk, as the … July 19, 2017. Background The Town of Deerpark is located in Orange County. The Town, which is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277

Town of West Seneca - Capital Project Management (2019M-195)

… agreed with our recommendations and indicated they planned to take corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195

Town 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-168

Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)

… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and … 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. …

https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346

Town of Southold – Sexual Harassment Prevention Training (S9-23-10)

… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10

Village of Oyster Bay Cove – Claims Audit (2022M-114)

… (Board) ensured that claims were adequately supported, for appropriate Village purposes and audited before payment. … did not ensure that claims were adequately supported, for appropriate Village purposes and audited before payment. … $775,633 and found that although these claims were for legitimate Village purposes, none of the claims were …

https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… the Village’s cash receipt and disbursement practices for the period June 1, 2013 through July 14, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year for the general fund and water fund total approximately …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Village of Arkport – Water Fund Financial Operations (2020M-45)

… records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not … revenues and expenditures using the modified accrual basis of accounting. Segregate the Treasurer's financial duties or … action. Appendix B includes our comment on an issue raised in the Village's response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45

Village of Argyle – Water Billing and Collections (2023M-148)

… The Clerk-Treasurer did not maintain adequate water billing and collection accounting records. The … accounts. The Board did not formally adopt the water billing rates charged to customers. The Board did not enforce … assessed on unpaid customer accounts. Ensure water billing rates are formally adopted by the Board. Periodically …

https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148

Opinion 2009-2

You ask whether the threshold in Town Law 209q 13 a which triggers the need to obtain the State Comptrollers approval for a town water improvement is

https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0

Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (2018-S-43) 90-Day Response

To determine if the Department of Environmental Conservation is adequately monitoring and timely abating waste tire sites and whether the waste tire fee ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s43-response.pdf