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Town of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial condition of the Town’s sewer fund for the period January 1, 2012 … Town of East Fishkill Financial Condition 2014M139 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Village of Silver Creek – Capital Projects (2017M-31)
… 2015 through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua … Village of Silver Creek Capital Projects 2017M31 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Town of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial activities for the period January 1, … Town of Otselic Selected Financial Operations 2012M220 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Clarence Public Library – Audit of Claims (2016M-355)
… written claims audit policy. The Board President pre-signs blank checks and does not review the claims for which checks …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Town of Sanford – Claims Audit Process (2021M-189)
… officials ensured that claims were appropriately audited and approved and goods and services were received. Key Findings While Town officials … officials ensured that claims were appropriately audited and approved and goods and services were received …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189City of Long Beach - Financial Condition (2019M-133)
… report - pdf] Audit Objective Determine whether the Council and City officials adequately managed the City’s … general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds from 2014-15 through … Determine whether the Council and City officials adequately managed the Citys …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
Determine whether the Village ClerkTreasurer properly managed cash receipts and disbursements and performed her duties in accordance with statutes
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Village of Wappingers Falls – Board Oversight (2023M-70)
… – pdf] Audit Objective Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided adequate oversight over … operations and capital projects. The Board was unaware of the Village’s financial position and that financial … Determine whether the Village of Wappingers Falls Village Board of Trustees Board provided …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Town of Ticonderoga – Capital Project Management (2023M-38)
… modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While we did not observe any … project activity. Close completed capital projects in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Town of Volney – Financial Operations Oversight (2024M-93)
… (Supervisor) performed his financial responsibilities and the Town Board (Board) provided adequate oversight of … Supervisor did not perform his financial responsibilities, and the Board did not provide adequate oversight of financial … audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on prior-year results of …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Hillsdale – Justice Court Operations (2014M-312)
… 23, 2014. Background The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Village of Menands - Justice Court Operations (2019M-185)
… Key Findings The Justices did not: Deposit 234 out of 720 fine and fee receipts totaling $31,056 within 72 hours. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Westfield - Real Property Acquisition (2019M-119)
… Determine whether Town officials properly acquired real property for a Town purpose. Key Findings Although the purchase of property for historical preservation is legally allowed, Town … process. Town officials expended $361,000 acquiring property for historical preservation. At the time of …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… identified by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. … financial operations. Implement corrective action to the CPA management letter recommendations. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Town of Alden – Town Clerk/Tax Collector (2024M-106)
… complete report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, … remitted and reported collections. Key Findings The Clerk did not properly record, deposit, remit or report … Determine whether the Town of Alden Town Town Clerk Clerk properly recorded …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Village of West Haverstraw - Summer Program (2019M-146)
… Objective Determine whether the Board ensured that summer program (Program) collections were properly accounted for, receipts … were properly supported and audited. Key Findings The Program Coordinator (Coordinator), who deposited receipts for … Determine whether the Board ensured that summer program collections were properly accounted for …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Town of Westford - Financial Operations Oversight (2018M-196)
… Supervisor and the Board provided adequate oversight of financial operations. Key Findings The Supervisor and Board … did not properly oversee the processing of the Town’s financial transactions. As a result, the Town incurred … records. The Supervisor did not maintain accurate financial records and as a result, did not provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196City of Rye – Boat Basin Fund (2013M-289)
… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. Background The City … City of Rye Boat Basin Fund 2013M289 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289City of Amsterdam – Records and Reports (2013M-266)
… 31, 2013. Background The City of Amsterdam is located in Montgomery County and has approximately 18,000 residents. … accounting records. We identified significant inaccuracies in balance sheet account balances as well as in revenues and … years the independent auditor issued qualified opinions on the City’s financial statements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266DiNapoli Announces Results of General Obligation Bond Sale
… bids were as follows: Series 2018A Tax-Exempt Bonds to Wells Fargo Bank, National Association with a true interest …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-sale