Search
Town 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-93Town of Greenwich – Purchasing (2020M-135)
… Town of Greenwich (Town) officials sought competition when purchasing goods and services. Key Findings Town officials generally did not seek competition when purchasing goods and services. Of 50 purchases reviewed … Town of Greenwich Town officials sought competition when purchasing goods and services …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Town of Benson - Disbursements (2019M-54)
… Supervisor established adequate control procedures over check disbursements and bank account transfers. Key Findings … profile totaling $427,704. Town officials did not monitor check disbursements or bank account transfers. The Board … authorize all online bank account transfers. Monitor check disbursements and bank account transfers. Perform an …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Village of Depew - Purchasing (2018M-158)
… Determine whether the Board ensured that goods and services were procured in the most economical way and in … Determine whether the Board ensured that goods and services were procured in the most economical way and in …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158Town of Stafford - Procurement (2018M-134)
… The Board has not developed an adequate procurement policy. Officials did not always obtain quotes in compliance with the procurement policy. The Town may realize cost savings by reducing the … for purchases requiring quotes in the procurement policy. Key Recommendations Review and update the procurement …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Town of Davenport - Transparency (2018M-85)
… Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did not conduct a thorough and deliberate audit of claims. Key Recommendations The Supervisor should maintain … The Board should conduct a thorough and deliberate audit of claims to identify any irregularities or deficiencies in …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Town of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Town of Mooers - Procurement (2020M-55)
… procured goods and services in accordance with Board policy and applicable statutory requirements. Key Findings Of … were not procured in accordance with the procurement policy. Key Recommendations Procure purchase contracts … requirements in compliance with the Town’s procurement policy. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Town of Rushford - Procurement (2020M-43)
… $56,000 did not have the required request for proposals (RFP) and/or the required number of quotes prior to being … made. The Town’s procurement policy does not require the solicitation of competition, such as written proposals or …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Village of Delhi - Disbursements (2019M-204)
Determine whether the Board and Village officials ensured disbursements including payroll were for proper purposes and supported
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Leicester – Financial Management (2025M-2)
… Determine whether the Town of Leicester Town Board Board effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Village of Addison – Board Oversight (2024M-8)
… enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the Comptroller’s audit … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Village of Addison – Payroll (2024M-12)
… complete report – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) ensured that … Determine whether the Village of Addison Village Board of Trustees Board ensured …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Village of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Oxford – Procurement (2024M-88)
… report – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive process to … Section 103 or the Town’s procurement policy (Policy). Of the purchases totaling $1.7 million that we reviewed, Town … most favorable terms and conditions in the best interests of its taxpayers. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Lapeer – Budgeting (2024M-127)
… Board did not develop and adopt realistic budgets. As a result, unrestricted fund balance in these funds increased to … operating surpluses totaling $669,365 during fiscal years 2021, 2022 and 2023. Actual revenues exceeded estimated …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Evans – Board Oversight (2016M-2)
… Purpose of Audit The purpose of our audit was to review management’s response to independent and external auditor reports for the period … Key Findings The Board hired an accounting firm to assist the Board in preparing a written response to our … The purpose of our audit was to review managements response to independent and external …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2DiNapoli Orders Divestment of Russia Holdings
… in Russian companies and review the Fund’s current holdings to assess whether they presented financial risks …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsTown of Berne – Procurement (2014M-147)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2013 through February 28, 2014. Background The Town of Berne is located in Albany County and has a population of … The purpose of our audit was to evaluate internal controls over the Towns …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147