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Town 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-141

Town of Perth – Supervisor’s Records and Reports (2024M-149)

… report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, accurate … and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial … Determine whether the Town of Perth Town Supervisor Supervisor maintained complete …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… balances. Provide adequate budget status and balance sheet reports to the Board each month. Prepare and file the …

https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28

Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)

… employees were accurately paid their approved salaries and wages. Key Recommendations There were no recommendations …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27

Contact the Division of Local Government and School Accountability

… School Accountability 110 State Street, 12th Floor Albany, NY 12236 localgov@osc.ny.gov Audits, Local Government Services and Professional … Counties Newburgh Regional Office 33 Airport Center Drive, Suite 102 New Windsor, NY 12553 Tel (845) 567-0858 Fax …

https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountability

St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)

… result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or unauthorized use. …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99

Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)

… the network could be accessed by unauthorized individuals. In addition to sensitive information technology (IT) control … user accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student … necessity and disable unnecessary network user accounts in a timely manner. BOCES officials agreed with our …

https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m

Hempstead Union Free School District – Management of District Resources (2014M-253)

… Make sound financial decisions that are in the best interest of the District when hiring and entering into …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014m

Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)

… 2014. Background The Town of Cayuta is located in Schuyler County and has a population of approximately 600 residents. … Officer maintained records for all issued building permits. Key Recommendations Establish reserves and include a … Issue duplicate pre-numbered receipts for all building permits. …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6

Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)

… Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000 … these contracts − for public works projects and sidewalk replacement services − that resulted in payments totaling … $600,000 more than was necessary for sidewalk replacement. Further, because property owners are required to …

https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293

Use of New York State Snowmobile Trail Development and Maintenance Funds

… themselves, or they can contract with a snowmobile club or association. TMEs generally use volunteers to groom … Take corrective action to ensure the affected club received the funds it was entitled to; conversely, …

https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds

Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)

… taking additional steps to increase physical accessibility for the 13 components identified in this report. Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29

Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)

… Two located in the parking lot, including the required number of accessible parking spaces and signs identifying van … seconds for doors with automatic closers, and One at the main entrance; floor mats with securely attached edges. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28

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

… Nine components at the City Court, such as grab bars in the restroom at the proper length and height. Four … at the Police Station, such as accessible parking spaces in the parking lot. Recommendation City officials should … physical accessibility for the 30 components identified in this report. City officials agreed with our findings and …

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

Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)

… Purpose of Audit The purpose of our audit was to determine whether the Board audited … 1, 2015 through March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in … Village of Massapequa Park Claims Audit and Leave Accruals 2017M193 …

https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193

Village of Spring Valley – Financial Activities and Information Technology (2012M-180)

… 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor … to ensure that all Village payments were supported and in compliance with the Village’s procurement policy. The …

https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180

Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)

… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20

Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)

… May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about 4,000. The … not always properly authorized, adequately supported or in compliance with statutory requirements. The former … The Town Attorney may have a prohibited interest in the contact between the Town and his law firm. Internal …

https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129