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Oversight of Public Water Systems (Follow-Up)
… the Department has taken various actions to safeguard the quality of drinking water delivered to PWS customers. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followTown of Danby – Audit Follow-Up (2022M-8-F)
… the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit report Town of Danby – Town Clerk (2022M-8), released in May 2022. The audit determined that the Town Clerks … to assess the Town of Danbys Towns progress as of May 2025 in implementing our recommendations in the audit report 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)
… (Town) Town Board (Board) use a competitive process when procuring professional services? Audit Period January 1, … Audit Summary The Board did not always seek competition when procuring professional services. Of the 67 professional … or corruption. Had the Board used a competitive process when procuring professional services, it might have achieved …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Town of Cohocton – Procurement (2025M-13)
… [read complete report – pdf] Audit Objective Did Town of Cohocton (Town) officials make purchases in accordance with Town policy, statutory requirements and … municipal purchases should be made in the best interest of the taxpayers. One of the best methods for helping ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Village of Herkimer – Payroll (2025M-37)
… overtime are not adequately documented or supported, there is an increased risk the Village may provide compensation to …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Town of Spencer – Disbursements (2025M-35)
… $248,900 that were not included on a Board-approved abstract, which is a list of all claims that have been … $32,100 in which the amount approved on the Board-approved abstract did not match the amount disbursed on the canceled … credit balance of $8,700 with the vendor as of September 25, 2024.The use of credit accounts without Board oversight …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Village of Leicester – Financial Management (2025M-7)
… We encourage the Board to make the CAP available for public review in the Clerk-Treasurer’s office. …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Town of Wellsville – Budgeting (2021M-112)
… practices and be more transparent with how it budgets for the general and highway funds. The Board gave taxpayers the impression that … to fund highway operations. During our audit period, from 2018 through 2021, the Board levied additional real property …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Town of Boylston – Procurement (2021M-56)
… Town of Boylston (Town) officials used competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use … Town of Boylston Town officials used competitive methods when procuring applicable goods and services …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Hempstead – Budgeting (2021M-169)
Determine if the Town of Hempstead Town Board Board adopted realistic budgets and effectively monitored budgetary performance
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Butternuts – Disbursements (2021M-62)
… a third-party vendor direct access to the Town’s bank account that, at times, had more than $500,000 on deposit. In … allowing the service provider access to the Town bank account. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Hempstead – Procurement (2022M-63)
… Objective Determine if Town of Hempstead (Town) officials used competitive methods when procuring professional services … Determine if Town of Hempstead Town officials used competitive methods when procuring professional services …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Monticello – Payroll (2022M-59)
Determine whether Village of Monticello Village officials ensured that payroll and payrollrelated benefits were paid properly
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Urbana – Access Controls (2022M-4)
… report - pdf] Audit Objective Determine whether Town of Urbana (Town) officials properly configured network and … key to securing user access controls to minimize the risk of data loss. Provide IT security awareness training. … needs and expectations and the roles and responsibilities of all parties. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Town of Minetto – Information Technology (2022M-9)
… Determine whether Town of Minetto Town officials ensured information technology IT systems were adequately secured and …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Town of Corning – Procurement (2020M-93)
… report - pdf ] Audit Objective Determine whether the Town of Corning (Town) officials used a competitive process to procure goods and services. Key Findings Town officials did not always seek competition, as required, … Determine whether the Town of Corning Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Town of Greenwich – Purchasing (2020M-135)
… and procedures, including the use of the requisition form. Verify the procurement policy and procedures were …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Town of Sheridan – Disbursements (2023M-101)
… act as a bookkeeper, which is an incompatible position or duty. Ten individuals were paid $372,636 to exclusively …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Village of Islandia – Overtime (2023M-121)
… in overtime that was not properly approved or supported by the employees’ timecards. During the audit period: … percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to … did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector approved …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Village of Madison - Collections (2023M-160)
… in a timely manner. Officials did not receive any reports from a third-party vendor (billing company) showing ambulance …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160