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Town of Hancock – Justice Court Operations (2021M-6)

… complete report - pdf] Audit Objective Determine whether the Town of Hancock (Town) Justice Court (Court) fines and fees were properly accounted … Determine whether the Town of Hancock Town Justice Court Court fines and fees were …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6

Town of Hamburg - Finance Office (2023M-109)

… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper … Town purposes.  Determine whether the Town’s Finance Office payroll was accurate and supported.  Key Findings  The … the Board and Town officials did not ensure Finance Office payroll was accurate and supported. The Town made …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109

Village of Deposit – Claims Auditing (2023M-173)

… for fraud, waste or abuse.  Key Recommendation  Ensure the deputy clerk complies with the Village’s credit card policy …

https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173

Town of LaGrange – Financial Management (2023M-139)

… report – pdf]  Audit Objective  Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear … general fund balance in accordance with Town policy. As of December 31, 2022, the general unassigned fund balance was $3.3 million, or 51 percent of the ensuing year’s budgeted appropriations, which exceeded …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139

Village of Hunter – Financial Operations (2023M-164)

… – pdf] Audit Objective  Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

Town of Throop – Highway Department (2021M-115)

… loss and misuse.  Retain documentation related to scrap metal sales or account for sales totaling $1,277.  Key …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115

Town of Worcester – Claims Audit (2022M-145)

… [ read complete report  – pdf ] Audit Objective Determine whether the Town of …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145

Town of Tioga – Long-Term Planning (2022M-181)

… a result, half of the Town’s vehicles and pieces of major highway equipment are beyond their usable life by an average … officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) estimates the lowest … funding reserves for the Town’s capital project and highway capital equipment needs. The Supervisor and …

https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181

Village of Stamford – Claims Audit (2022M-197)

… Village personnel involved in the procurement process are aware of, and comply with, statutory bidding requirements and …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197

Town of Preble – Non-Payroll Disbursements (2023M-17)

… report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, there is an …

https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17

Town of Greig – Long-Term Planning (2023M-13)

… capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful life had observable damage. A lack of properly functioning highway equipment contributed to the Town being unable to use …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

Village of Solvay – Financial Management (2023M-49)

… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …

https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49

City of Amsterdam – Recreation Department (2023M-29)

… and inadequate collection records and staff did not issue receipts for collections or maintain inventory records … for the 10-hour Italiafest and wine tasting with no record of how many people attended the event .  However, …

https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29

Town of Lake Luzerne – Payroll (2022M-98)

… report – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured … officials: Did not properly review and certify payroll; 15 of 54 payroll registers reviewed were not certified. Accepted … incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98

Town of Homer – Non-Payroll Disbursements (2023M-63)

… report – pdf] Audit Objective Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and … bank reconciliations, bank statements and canceled check images to ensure bank transactions are appropriate. Annually …

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

Village of Schaghticoke – Board Oversight (2023M-78)

… complete report – pdf] Audit Objective  Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings  The Board did not provide adequate oversight of financial … Determine whether the Village of Schaghticoke Village Board Board provided …

https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78

City of Salamanca – Employee Benefits (2023M-96)

… complete report – pdf] Audit Objective  Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

Town of Solon - Financial Management (2018M-233)

… whether the Board established a fund balance and reserve policy and long-term plans to address the Town’s operational … Develop and adopt a fund balance and reserve policy that establishes the level of fund balance and … Determine if the Board established a fund balance reserve policy and longterm plans to address Towns operational and …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233

Town of Harrison - Budgeting Practices (2018M-142)

… Board underestimated revenues in its budgets by a total of $15.4 million, or an average of $3.08 million (8 percent) per year, which created … Unassigned fund balance ranged between 17 and 40 percent of ensuing years’ appropriations. In addition, sensitive …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142

Town of Woodstock - Information Technology (2018M-211)

… implement and enforce procedures to monitor the use of IT resources, including personal use. Adopt written IT …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211