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Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… for approximately $66,000, or 70 percent, of these total repair costs. The Town Board (Board) has not established any …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
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)
… a complete, accurate, up-to-date or timely manner. Without reliable accounting records, the Board cannot make sound …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Village 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 German – Supervisor’s Records and Reports (2023M-54)
… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … $1 million of highway fund revenues and $57,000 of fire protection fund revenues in the general fund for the 2020 … financial report (AFR) and the tax cap form late with the Office of the New York State Comptroller (OSC). Did not …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Minerva – Payroll and Cash Receipts (2015M-342)
… the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, 2013 … 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-342Infant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Infant and Child Learning Center - The Research Foundation for the State University of New York … To determine whether the costs reported by Infant and Child Learning Center The …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceTown of Glen - Water and Sewer Operations (2023M-167)
… totaling $30,258 and did not record customer payments in a timely manner and accurately. The Clerk made 12 … billed totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by … adjustments made to customer accounts. Record payments in a timely manner, maintain control accounts and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Town of Western - Supervisor’s Records and Reports (2022M-184)
… report - pdf] Audit Objective Determine whether the Town of Western (Town) Supervisor maintained complete, accurate … did not maintain complete and accurate financial records of Town operations and did not file required annual financial … financial decisions was compromised, and the transparency of Town financial operations is diminished. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… (CBA) and the Town’s employee handbook (handbook) that affect leave accrual records. The handbook did not require …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… disbursements and budget transfers, and did not record water and sewer account adjustments and the re-levy of unpaid water and sewer charges to the control accounts. The current … or remit withholdings timely to the Internal Revenue Service (IRS) or the New York State Department of Taxation …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over purchasing for the … Key Findings The Board did not establish procedures to ensure that the correct prices were obtained when … competitive bids. Key Recommendations Establish procedures to ensure that Village officials verify that the price …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 35 total … Key Recommendation Village officials should continue to monitor the completion of annual SHP Training by all … agreed with our recommendation and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Town of Holland - Real Property Tax Exemptions (2018M-232)
… report - pdf] Audit Objective Determine whether select real property tax exemptions are properly supported by … Determine whether select real property tax exemptions are properly supported by …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Fort Covington - Justice Court Operations (2018M-234)
… collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact. Key … 2018. The Justices did not maintain accurate outstanding bail reports. Key Recommendations Ensure deposits are made … accountabilities. Investigate any difference. Reconcile bail reports to bail on deposit. Town officials generally …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Town of Dayton - Supervisor's Records and Reports (2019M-189)
… [read complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189City of Johnstown – Internal Controls Over Payroll (2015M-75)
… were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. … six-member Common Council. General fund expenditures for 2014 totaled approximately $13.8 million. Key Findings … Council did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75City of Rome – Solar Power Purchase Agreements (2015M-290)
… solar power purchase agreements for the period January 1, 2013 through June 30, 2015. Background The City of Rome is … with a solar company that provides solar-powered electric generating systems. Key Finding The City did not use …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with competitive …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Village of Albion – Water and Sewer Rents (2013M-108)
… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection of water and sewer rents for the … did not establish adequate internal controls over the billing, collection and accounting for water and sewer rents. …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108