Search
Village of Monticello – Payroll (2022M-59)
… of Monticello (Village) officials ensured that payroll and payroll-related benefits were paid properly. Key Findings Village officials … unclear Board resolutions, undocumented verbal agreements and a lack of Board oversight, training and controls, the … of Monticello Village officials ensured that payroll and payrollrelated benefits were paid properly …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Hempstead – Procurement (2022M-63)
… written preapprovals. A vendor $12,382 more for tires than prices bid. Had Town policies been adhered to, competition … that provide these services to the Town and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer … because the Board did not develop policies and procedures to ensure the records were properly maintained. For example, …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… allocated and represented a legitimate liability incurred by the CPF. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… New York City Retail Employment by Subsector, October 2019 vs. October 2020 Sources: NYS Department of Labor; OSC …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… were recorded accurately and in a timely manner, balance sheet accounts were not properly maintained due to carrying …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, deposited and … Determine whether the Town of Exeter Town Town ClerkTax Collector Clerk recorded deposited and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… [read complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and … ensure that the Town’s accounting records and reports were complete, accurate, up to date, reliable or timely. As a …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… Consult with legal counsel to determine whether some or all of the costs related to Project construction delays …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials … Town officials properly procured monitored and accounted for diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… Agricultural building exemptions that were granted for the construction of two buildings were not supported. As … The Assessor did not have any documentation on file for four properties receiving eligible funds exemptions or … potential legal and financial impacts the Town may face from prior years’ possible erroneous exemptions. Except as …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Recent Trends and Impact of COVID-19 in Brooklyn
… an interagency plan to meet residents’ food needs in the near-, medium- and long-term was launched. Immediate measures …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynBrighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… pdf ] Audit Objective Determine whether the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate oversight of financial … Determine whether the Brighton Fire Department Inc Department Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialVillage of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… receipts with deposits to help ensure cash was accounted for and records were accurate. The Board did not ensure any …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Village of Corfu - Sewer Operations (2018M-133)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials effectively managed sewer … collecting and recording sewer rent revenue. Key Findings The Board routinely adopted budgets that were not reasonably estimated, resulting in operating deficits. The Board did not develop and adopt multiyear capital and …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133City of Lockport - Budget Review (B19-1-7)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s … The purpose of our budget review was to provide an independent evaluation of the Citys …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… physical accessibility for the 100 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Town of Union Vale - Payroll (2018M-31)
… payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health … action. Appendix B includes our comments on issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Town of Westerlo - Information Technology (2020M-33)
… and have not disabled unnecessary accounts. Formalized a contract describing specific services to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT control weaknesses … in part, by disabling unnecessary user accounts. Develop a service level agreement with the third-party vendor to …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Montauk Fire District – Audit Follow-Up (2024M-117-F)
… The District’s LOSAP point system was inconsistent with New York State General Municipal Law in several aspects, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-f