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Village of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … collections totaling $71,992 were deposited an average of 15 and 21 days late, respectively. Code Enforcement cash … or seven to 11 months after collection. The Board of Trustees (Board) did not comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Village of Airmont – Claims Auditing (2024M-1)
… Board of Trustees (Board) audited claims to ensure they were appropriate, accurate and supported. Key Findings … and claims with insufficient documentation to ensure they were appropriate. One member of the Village Board would … with certain aspects of the report, but indicated they accept our recommendations and planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Town of Byron – Procurement (2024M-11)
… complied, they may have saved money by using a State fuel contract and may have paid less for other goods and services. The Board and Town officials: Procured fuel totaling $59,795 without obtaining competitive bids as …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Gorham – Budgeting (2023M-181)
… report – pdf] Audit Objective Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets. … highway, sewer and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax … were inappropriately recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Town of Franklinville – Procurement (2024M-56)
… Town of Franklinville (Town) officials complied with the requirements of the Town’s procurement policy. Key Findings Town officials did not always comply with the requirements of the Town’s procurement policy because the … not familiar with the Town’s procurement policy and its requirements. Further, they did not research publications or …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Town of Colesville – Procurement (2023M-92)
… report – pdf] Audit Objective Determine whether Town of Colesville (Town) officials used a competitive process to … with the Town’s procurement policy requirements. Of the 28 purchases reviewed totaling $1.2 million, officials … goods and services. Retain adequate documentation of actions taken when procuring goods and services. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92Town of Wilson –Purchasing (2014M-077)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over purchasing … purchases did not include evidence that the bid process was consistent with GML’s competitive bidding requirements … cost savings analysis to determine if this purchase method was cost-effective for the Town. Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Warrensburg - Procurement (2014M-96)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing process for the period of January 1, 2012 through December 31, 2013. Background The … The purpose of our audit was to review the Towns purchasing process for the period of January 1 2012 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Villenova – Purchasing (2014M-52)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period of January 1, 2013 through January 24, 2014. Background The … The purpose of our audit was to evaluate internal controls over purchasing for the period of January 1 2013 through January 24 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Saranac – Payroll (2014M-289)
… established effective internal controls over payroll for the period January 1, 2013 through July 31, 2014. … Town Supervisor and four Board members, and is responsible for general oversight of Town operations and finances. The … the duties to be completed and records to be maintained for processing payrolls and maintaining leave records. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Mooers – Payroll (2014M-087)
… duties within the payroll process. The Supervisor should compare payroll registers to payroll source documents when …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Johnstown – Payroll (2014M-55)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1 through December 31, 2013. Background The Town of Johnstown is located in Fulton County, has a population of … The purpose of our audit was to examine the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Danby – Audit Follow-Up (2022M-8-F)
… The Town is located in Tompkins County and is governed by the elected five-member Board, which includes the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fTown of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area Professional services generally require … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Town of Cohocton – Procurement (2025M-13)
… of seeking competition is to foster honest competition to obtain quality commodities and services at the lowest … from 15 providers totaling approximately $540,000. Obtain the minimum number of quotes required by the Town’s … policy for purchases totaling approximately $131,000. Obtain the minimum number of required quotes for credit card …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Village of Herkimer – Payroll (2025M-37)
… (CBA). Direct supervisors also did not review or certify payroll registers, a detailed record of all payroll information for a specific pay period, including … and employees’ hours were correctly entered into the payroll system. However, time records were not always: …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Town of Spencer – Disbursements (2025M-35)
… adequate oversight of non-payroll disbursements? Audit Period January 1, 2023 – September 30, 2024 Understanding the … totaling approximately $2.1 million during the audit period. It is the responsibility of the Board to conduct a … and deliberate audit of all claims paid during the audit period. As a result, we identified claims being paid without …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Village of Sherburne – Budgeting (2025M-83)
… budgets? Audit Period February 28, 2022 – August 29, 2025 Understanding the Audit Area A village board must develop realistic budgets for financial stability, public trust and transparency; service continuity; and to prevent shortfalls from …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Village of Leicester – Financial Management (2025M-7)
… [read complete report – pdf] Audit Objective Did the Village of Leicester (Village) Board of Trustees (Board) … officer. The Village has two operating funds: general and water. The 2024-25 general fund appropriations totaled … The Board did not effectively manage the Villages fund …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Town of Corning – Procurement (2020M-93)
… did not do so. Key Recommendations Obtain the required number of quotes or proposals for purchases, when required, …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93