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Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… The segregation of duties between Town officials is an important internal control for preventing errors and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Lewis County – Purchase Cards (2024M-41)
… County policies. For example: Although prior approval is required by the County’s purchase card policy, 238 online …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, there is a … accessed or used. In addition to the sensitive network access control weaknesses that were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7North Tonawanda City School District – Information Technology (2023M-102)
… complete report – pdf] Audit Objective Determine whether North Tonawanda City School District (District) officials … audit school north tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… supports a Tuesday through Saturday work week. Therefore, this overtime may have been avoided if some employees worked …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeTown of Argyle – Town Clerk and Budgeting (2012M-231)
… and other agencies in a timely manner. Budget and account for sales tax revenues in the town-outside-village …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports and evaluate the internal controls over … to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… of our audit, the Department ceased operations and is currently awaiting dissolution from the State Attorney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsChenango County – Court and Trust Funds (2025-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to a county treasurer (treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2City of New Rochelle - Elevator Inspections (2018M-62)
… ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and Building … deficiencies on the inspection reports submitted by property owners. Serious elevator deficiencies included 35 … and accurate. Enforce the submission of inspection reports by property owners and issue violation notices to those who …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Town of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of Oyster Bay - Financial Condition Management (2020M-74)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) and Town officials effectively managed the Town’s financial condition. Key Findings The Board and Town officials need to continue to improve … Determine whether the Town Board Board and Town officials effectively managed …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Patterson – Justice Court Operations (2020M-63)
… report - pdf] Audit Objective Determine whether the Town of Patterson (Town) Justices collected, recorded, deposited, … $16,287 to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly reported to the New York State Department of Motor Vehicles (DMV), or were not submitted to the DMV’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Village of Penn Yan – Procurement (2024M-152)
… ensured Water Treatment Plant (WTP) procurements were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village … ensured Water Treatment Plant WTP procurements were made in accordance with Village policy and in the best interest of …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings The Department officers (Officers) and members did not enforce … Determine whether the Wallace Volunteer Fire Department Inc Department officers and members provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Saugerties – Claims Auditing (2024M-144)
… Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims … thorough and deliberate audit of any claims before payment or authorize all credit card purchases. As a result: 15 … The Supervisor used a Town credit card to pay for lunch to celebrate an employee’s birthday. This is not an …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Rutland – Water and Sewer Charges (2025M-30)
Determine whether the Town of Rutland Town Town Clerk Clerk properly billed water and sewer charges
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… monthly bank reconciliations and did not retain custody of all Department funds as required in its bylaws. The audit … activities of the daily lottery account, retaining all ticket stubs sold and maintaining proper cash receipt records showing which tickets were sold and by whom each month. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsState Comptroller DiNapoli Releases School District Audits
… services totaling approximately $4.3 million (93 percent) of those reviewed. The district had written agreements with 18 of 19 professional service providers and payments were made … funds in a financial institution with higher interest rates, the district’s interest earnings could have increased …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal Audits
… did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were … of Pittsford – Audit Follow-Up Letter (Monroe County) In a previous report issued in July 21, 2017, auditors identified problems with the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1