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Town 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)
… is located in Chautauqua County and is governed by a five member elected Town Board. Its population is approximately 1,100 residents. … for compliance with the adopted purchasing policy. Award bids and authorize the use of State or county bids by …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Saranac – Payroll (2014M-289)
… Purpose of Audit The purpose of our audit was to determine if Town officials established … January 1, 2013 through July 31, 2014. Background The Town of Saranac is located in Clinton County and has a population … The purpose of our audit was to determine if Town officials established …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Mooers – Payroll (2014M-087)
… 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 … payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. … Recommendations Ensure that Town employees complete and sign individual time records and that such records include …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Johnstown – Payroll (2014M-55)
… 1 through December 31, 2013. Background The Town of Johnstown is located in Fulton County, has a population of …
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 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 Sherburne – Budgeting (2025M-83)
Did the Village of Sherburne Village Board of Trustees Board develop realistic budgets
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Village 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 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 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)
… Town may realize cost savings by reducing the thresholds for purchases requiring quotes in the procurement policy. Key … State General Municipal Law (GML). 1 Review the thresholds for the purchase of goods and services not subject to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Town of Davenport - Transparency (2018M-85)
Town of Davenport Transparency 2018M85
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Town of Carmel - Procurement (2019M-179)
… methods. The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one … and employees obtain the required number of proposals or quotes for purchases or competitively bid purchases when …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Town of Mooers - Procurement (2020M-55)
… officials procured goods and services in accordance with Board policy and applicable statutory requirements. Key … officials procured goods and services in accordance with Board policy and applicable statutory requirements …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55