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Town of Clarkson - Justice Court Operations (2018M-57)
… Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to … and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Village of Ballston Spa - Financial Condition (2017M-256)
… Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256City of North Tonawanda - Financial Condition (2020M-90)
… pdf ] Audit Objective Determine whether the Mayor and City Council adopted realistic budgets that were structurally … the City’s fiscal stability. Key Findings The Mayor and Council did not adopt structurally balanced budgets, properly … financial plan or capital plan. The Mayor’s and City Council’s budgeting practices and poor financial management …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Town of Canton - Compensation and Benefits (2018M-159)
… - pdf] Audit Objective Determine whether compensation and benefits were paid in accordance with the collective … amounts. Key Findings The Supervisor re-allocated and collected additional salaries for bookkeeping duties … 2017, he reimbursed the Town for these extra payments and the Town paid $58,858 to the Supervisor’s wife for …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Richford - Town Clerk/Tax Collector (2019M-236)
… complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and … and Clerk fees totaling $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five … Remit real property tax collections and clerk fees to the Supervisor and Treasurer in a timely manner. Deposit real …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Town of North Elba – Cash Collections (2020M-49)
… The Park Manager should ensure collections are placed in a bank night drop box or in a secure location at the Town Hall after each …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Village of Dering Harbor – Board Oversight (2020M-29)
… Determine whether the Board provided adequate oversight of the Village’s financial operations. Key Findings The … through 2018-19. Underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 (13.1 percent) over the past five years (2013-14 …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29City of Syracuse – Water System Cybersecurity (2019M-173)
… information technology (IT) security controls to safeguard water system operations against unauthorized access or … did not establish a process for staying current on water system cybersecurity threats. The City did not have … timely manner. Establish a process for staying current on water system cybersecurity threats. Ensure that all IT …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Town of Guilford - Justice Court Accountability (2018M-248)
… report - pdf] Audit Objective Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties. Key Findings The Justices did not … monthly accountabilities or maintain sufficient records to identify outstanding balances. The Court has a shortage of …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Town of Dayton - Fund Balance Management (2019M-221)
… complete report - pdf] Audit Objective Determine whether the Board has properly managed fund balance. Key Findings The Board did not properly manage fund balance as the … Determine whether the Board has properly managed fund balance …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Town of Allen – Town Clerk Collections (2024M-120)
… (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Town of Hurley – Transfer Station Collections (2024M-132)
… station collections were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer … period, the former transfer station Manager’s (Manager) remittances to the Town Clerk (Clerk) exceeded the amounts … were adequately supported recorded and remitted in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Pleasant Valley – Financial Management (2024M-158)
… report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed … the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated … million in the general and highway funds, respectively, as of December 31, 2023.The Board did not adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Town of Wells – Records and Reports (2024M-59)
… complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage … and timely accounting records, and inadequate financial reports were provided to the Board. As a result, the Board lacked reliable records and reports to manage the Town’s financial operations. All nine …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… complete report – pdf] Audit Objective Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) … accurately and in a timely manner. Key Findings The Clerk generally recorded and reported collections accurately; however, the Clerk did not deposit and remit clerk fees and tax …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Volney – Financial Operations Oversight (2024M-93)
… accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), … the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law (GML), Section 30. Recommendations The audit report includes 10 …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Castile – Tax Collection Remittance (P1-24-23)
Determine whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all collections as required by New York State Town Law Town Law
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… Objective Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to the Supervisor at least …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25