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Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)

… officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the … The Town Board (Board) underestimated sales tax revenue in the town-outside-village (TOV) general, TOV …

https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204

Town of Baldwin – Claims Auditing (2023M-113)

… – pdf] Audit Objective Determine whether the Town of Baldwin (Town) Board (Board) properly audited and approved … Determine whether the Town of Baldwin Town Board Board properly audited and approved claims …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113

Town of Cobleskill – Budgeting (2023M-138)

… Determine whether the Town of Cobleskill Town Town Board Board developed realistic budgets …

https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138

City of Salamanca - Collections (2023M-131)

… report – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) collections were recorded … Determine whether the City of Salamanca City City Comptrollers Comptroller collections were recorded …

https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

… complete report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … Determine whether Deer Park Union Free School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

… Although the audit period overlaps with the pandemic timeline, which BOCES officials indicated as the cause for …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124

Border City Hose Company – Financial Oversight (2025M-39)

… officers provided adequate oversight of Company operations to ensure financial activities were properly recorded and … Instead, certain officers hindered the Treasurer’s ability to perform his fiscal responsibilities by designating … In July 2024, the former Director/Chief pleaded guilty to misapplication of property (an A misdemeanor) and was …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39

Town of Pitcairn – Claims Auditing (2024M-69)

… (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit all claims prior to payment. Of 173 claims we reviewed totaling $620,325, 96 … on these purchases. The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69

Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)

… (District) claims were properly audited and approved prior to payment. Key Findings Claims totaling $9.2 million (45 … processed) were not properly audited and approved prior to payment. As a result, there was an increased risk that … are audited and approved by the claims auditor prior to payment, and that BOCES claims are audited by the Board or …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76

Lindenhurst Union Free School District – Collections (2024M-24)

… totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24

Orange Lake Fire District – Budgeting Practices (2015M-146)

… completed financial activity with the current year’s modified budget and the upcoming year’s preliminary budget. …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146

Vestal Fire Department – Financial Activities (2014M-265)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected … Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265

Town of Walton – Incompatible Duties (2016M-309)

… controls over the receipts and disbursements processes for the period January 1, 2015 through July 26, 2016. … as the Supervisor’s bookkeeper. Budgeted appropriations for 2016 total approximately $2 million. Key Findings The … controls over the receipts and disbursements processes for the …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309

Town of Ticonderoga – Financial Records and Reports (2015M-301)

… Purpose of Audit The purpose of our audit was to review the Town’s financial records and reports for the … Board did not receive complete and accurate information to monitor the Town’s financial operations and to assess the Town’s financial condition. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301

Town of Plymouth – Board Oversight (2016M-190)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected Town activities, … policies over computer data security and did not come to any agreement with the Bookkeeper on how to protect the Town’s data, including PPSI, against loss, …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190

Town of Rodman – Town Clerk/Tax Collector (2023M-85)

… reconciliations and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, … money not remitted in a timely manner remained unavailable to fund Town and Jefferson County (County) operations. The …

https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85

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