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Monsey Fire District – Audit Follow-Up (2020M-62-F)

… State, distinct and separate from the Town of Ramapo in Rockland County. The District provides fire protection and …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-f

Town of Ripley – Town Clerk Collections (2024M-139)

… daily as required and record timely in the cash receipts journal 248 non-property tax collections totaling …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139

City of Lockport - Budget Review (B19-1-7)

… the accumulated deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act … is the maximum levy that the City can impose without the Common Council needing to override the tax levy limit. Key … of revenues and expenditures. City officials and the Common Council should consider the CBAs nearing settlement …

https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7

Village of Watkins Glen – Justice Court Operations (2021M-146)

… ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, deposited, … Determine whether the Village of Watkins Glen Village Justices collected recorded deposited reported …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146

City of Long Beach – Budget Review (B22-7-4)

… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …

https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4

Village of Trumansburg - Ambulance Fund Accountability (2018M-168)

… owed by municipalities and disburse any amounts due to municipalities. Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168

Town of East Otto - Information Technology (2018M-156)

… the Board ensures that information technology (IT) assets are properly safeguarded and accessed for appropriate Town purposes. Key Findings The Board has … officials agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156

Town of Pleasant Valley – Financial Management (2024M-158)

… and expenditures were overestimated in the general and highway funds generating operating surpluses totaling $5.1 … and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in unrestricted … totaling $4.5 million and $2.4 million in the general and highway funds, respectively, as of December 31, 2023.The …

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158

City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)

… 14 components at City Hall, such as accessible handles on interior office doors. Nine components at the City Court, …

https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35

Hunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)

… of Review The purpose of our review was to assess the Hunter-Tannersville Central School District’s (District’s) … in implementing our recommendations in the audit report Hunter- Tannersville Central School District – Network User … plan. Background The District serves the Towns of Halcott, Hunter, Jewett, Lexington and Prattsville in Greene County. …

https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-f

Ticonderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)

… Town/Village Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not … Joint TownVillage Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-f

Village of Ocean Beach – Credit Card Usage (2022M-206)

… (Board) ensured that employees appropriately used Village credit cards. Key Findings The Board did not ensure that Village employees appropriately used Village credit cards. As a result, employees made questionable purchases on the Village’s credit cards. We reviewed all 3,108 credit card transactions …

https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206

City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)

… a result, we found: Seven NC employees earned 2,213 more hours of leave than employees in the collective bargaining … at $110,500. Four NC employees were paid for 265 more hours of unused vacation leave than limits established for … worked or charge leave accruals when off, and sold excess hours totaling $5,800 and $4,900, respectively. In addition, …

https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161

City of Yonkers – Budget Review (B24-6-7)

… purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the … purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the current …

https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

Town of Preble – Non-Payroll Disbursements (2023M-17)

… [read complete report – pdf] Audit Objective Determine whether the Town of Preble (Town) … mitigating controls. The Board could improve its annual audit of the Supervisor’s records and reports. Key … for legitimate Town purposes. Conduct a thorough annual audit including reviewing bank reconciliations, bank …

https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17

Town of Lancaster - Information Technology (2018M-114)

… Ensure the acceptable use policy is distributed to all personnel and monitor IT use. Develop and maintain an inventory of IT assets. Ensure all necessary personnel receive IT security awareness training and that …

https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114

Town of Davenport - Transparency (2018M-85)

… Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did not conduct a thorough and deliberate audit of claims. Key Recommendations The Supervisor should maintain … The Board should conduct a thorough and deliberate audit of claims to identify any irregularities or deficiencies in …

https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85