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Town of Lockport – Asphalt Millings Inventory (2025M-55)
… – September 24, 2024 Understanding the Audit Area Millings are recycled asphalt pavement crushed into a smaller … were physically secured and did not review surveillance camera footage (camera footage) to identify any potential issues related to …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Town of Cortlandville - Improving Private Property (2018M-219)
… report - pdf] Audit Objective Determine whether the use of Town resources to improve private property was appropriate … place. Key Recommendation Consider the legal implications of this arrangement and consult with the Town attorney as to … Determine whether the use of Town resources to improve private property was appropriate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Town of Queensbury - Water System Cybersecurity (2018M-268)
… whether officials adequately safeguard electronic access to the Town’s water system. Key Findings Water officials have … IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Implement strong … access controls. Provide cybersecurity awareness training to Water plant employees. Prohibit the public disclosure of …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Town of Seneca Falls - Information Technology (2018M-218)
… rights, disaster recovery, password security management, data breach notification and backups. Provide users with security … rights, disaster recovery, password security management, data breach notification and backups. Ensure the access …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Town of Seneca Falls - Financial Management (2018M-266)
… Town officials effectively managed and provided oversight of the Town’s financial operations. Key Findings In 2017, … representing 55 percent, 92 percent and 136 percent of 2018 appropriations for each respective fund. The Board … Establish written policies governing the amount of unexpended surplus funds that the Town should maintain. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Town of North Salem - Agricultural Exemptions (2018M-194)
… Ensure property owners submit an initial or renewal application, when required, with proper supporting …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… [read complete report - pdf] Audit Objective Determine if the Supervisor adequately fulfilled his fiscal … Determine if the Supervisor adequately fulfilled his fiscal …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Village of Atlantic Beach - Cash Disbursement (2018M-253)
Determine whether Village officials ensured that cash disbursements were properly supported audited and for valid purposes
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Waterford - Town Clerk Collections (2018M-265)
… Key Findings The former Clerk did not: Deposit Clerk fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and … the payer, purpose, amount, date of receipt and form of payment. Make deposits of all collections intact, in a timely …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Town of Wawarsing - Recreation Department Records (2019M-20)
Determine whether the Recreation Director maintained timely complete and accurate accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Village of Gowanda - Sewer Financial Operations (2019M-199)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials properly accounted for and effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated … Determine whether the Board and Village officials properly accounted for and …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Town of Bovina - Records and Reports (2019M-200)
… complete report - pdf] Audit Objective Determine whether the Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate or timely … Determine whether the Supervisor maintained complete accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200City of Long Beach - Financial Condition (2019M-133)
… from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds from 2014-15 through 2016-17 and used another $2.1 …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133City of Middletown - Water System Cybersecurity (2019M-22)
… employee IT security duties, provide guidance for using portable devices or require monitoring of networked water …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Village 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 Westfield - Real Property Acquisition (2019M-119)
… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Town of Shawangunk - Sewer District Charges (2018M-122)
… services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer … with the Town Attorney to determine whether a written agreement with DOCCS is necessary to clarify rates to be …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… with statutes. Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. … statute. Village officials disagreed with certain aspects of our findings and recommendation, but indicated they have …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Town of East Otto - Information Technology (2018M-156)
… for appropriate Town purposes. Key Findings The Board has not: Adopted an acceptable use policy; we found evidence of personal use on … to Town officials. Key Recommendations Adopt an acceptable use policy describing inappropriate and acceptable …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Town of Red Hook - Financial Condition (2018M-171)
… balance policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not define the time … plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider reducing … Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171