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City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll … benefits inconsistent with Council approvals. Most of the prior control weaknesses remain and the Council still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Town of Delhi - Highway Department Leave Records (2020M-53)
… report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway … (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not being properly …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… – pdf] Audit Objective Determine whether the Village of Herkimer (Village) Clerk- Treasurers maintained complete, … Determine whether the Village of Herkimer Village ClerkTreasurers maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2011, to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and … Village of Dannemora Internal Controls Over Cash Receipts 2013M7 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Duanesburg – Financial Records and Reports (2020M-116)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … cash balances were overstated by about $3 million as of December 31, 2019. Bank reconciliations were not … complete, accurate and timely financial information. As a result, the Board’s ability to monitor the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… Purpose of Audit The purpose of our audit was to review selected financial activities for … 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is … Town of Callicoon Cash Receipts and Disbursements 2013M16 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Comptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… announced that Renee Kanas, 63, a resident of Tamarac, Florida, pleaded guilty today to Grand Larceny in the Third … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… Dawn Haverley was arrested for felony grand larceny Monday after an investigation and audit found she allegedly stole … position in 2006. Haverley was suspended in November 2015 after the Comptroller's audit and investigation began. The … Dawn Haverley was arrested for felony grand larceny Monday after an investigation and audit found she allegedly stole …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal … The Oakfield Fire Department is located in the Village of Oakfield in Genesee County. The Department, which is governed by an eleven-member Board of Directors, provides fire protection services to Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… report – pdf] Audit Objective Determine whether the Town of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment and … long-term capital and financial plans, which provide a framework to assess the Town’s capital and financial needs …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Village of Hewlett Bay Park – Financial Management (2022M-30)
… - pdf] Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic … years reviewed, the Board: Maintained an excessive level of unassigned surplus fund balance in the general fund. … $273,348 and $348,648, or between 45 and 61 percent of the ensuing year’s budget. Underestimated revenues by a …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and … Determine whether the Neptune Hose Company No 1 of Dryden Inc Company disbursements were supported and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village of Sleepy Hollow Parking Ticket Collections 2016M408 …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Ephratah – Accounting Records and Reports (2022M-138)
Determine whether the Town of Ephratah Town Town Supervisor Supervisor maintained complete accurate and timely financial records and reports
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Town of German – Supervisor’s Records and Reports (2023M-54)
… filed the annual financial report (AFR) and the tax cap form late with the Office of the New York State … monthly financial reports to the Board. File AFRs and tax cap forms as required. Annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Village of Afton – Claims Auditing and Disbursements (2023M-177)
… – pdf] Audit Objective Determine whether the Village of Afton (Village) Board properly audited claims and … for unsupported claims and for inappropriate purposes. Of the 98 claims totaling $155,528 reviewed: 53 claims … is important as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Town of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place … 1, 2013 through April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of … Town of Minerva Payroll and Cash Receipts 2015M342 …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Town of Western - Supervisor’s Records and Reports (2022M-184)
… accurate financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Glen - Water and Sewer Operations (2023M-167)
… report – pdf] Audit Objective Determine whether the Town of Glen (Town) officials properly managed water and sewer … water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate … records and sewer revenue was overstated by $152,023 as of December 31, 2022. Key Recommendations Ensure the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Town of Elbridge – Payroll and Leave Accruals (2024M-141)
Determine whether Town of Elbridge Town officials accurately paid employees and properly maintained employee leave accruals
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141