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Village of Manlius – Financial Reports (2025M-89)
… are used to account for funds (deposits) received from developers and used to pay associated engineering and legal … the Village did not receive sufficient funds from project developers to cover the associated expenditures. The …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Village of Weedsport – Financial Management (2025M-76)
… manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, … managed to ensure financial stability, maintain essential services and be transparent with taxpayers. … a favorable credit rating, and enables long-term financial planning. The Board is responsible for managing the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Village of Cato – Audit Follow-Up (2023M-145-F)
… – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as of June 10, 2025, in … The purpose of our review was to assess the Village of Catos Villages progress as of June 10 2025 in implementing …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fTown of Hornellsville – Financial Management (2025M-102)
… operating funds is an important financial consideration for town officials because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. The Board is responsible for the general management and control of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Town of Guilderland – Information Technology (2025M-61)
… and loss? Audit Period January 1, 2024 – January 10, 2025 Understanding the Audit Area Town officials and … suffering a serious interruption of services, periodically test backups, or provide IT security awareness training. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Town of Lockport – Fuel Inventory (2025M-54)
… also did not review footage from surveillance cameras (cameras) that could be used to monitor the fuel pumps and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Village of Montgomery – Audit Follow-Up (2021M-50-F)
… of Montgomery’s (Village’s) progress, as of July 2024, in implementing our recommendations in the audit report Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fVillage of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is located in … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Wawayanda – Financial Operations (2024M-160)
… balance at the end of 2023 totaled $7.7 million. Audit Summary The Board and Town officials did not properly manage …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Bethlehem – Information Technology (2025M-25)
… use the IT systems for Internet access, email, receiving online payments and to maintain various records, such as … for personal use, such as news and advertising, personal online banking and finances, entertainment and travel, … use the IT systems for Internet access email receiving online payments and to maintain various records such as …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25City of Newburgh – Budget Review (B24-6-9)
… City’s proposed annual budgets must be submitted to the State Comptroller for examination and recommendations. Key … expenditures in its 2025 adopted budget for the New York State Touring Route Program because there is no assurance the State will …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Town of Dayton – Audit Follow-Up (2019M-221-F)
… manage fund balance, as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances … during our audit period. The Board did not develop and adopt comprehensive written multiyear financial and capital plans and written fund balance and reserve fund …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit … determined that the Supervisor did not maintain complete and accurate financial records and reports. The audit included seven recommendations to help …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fCity of Gloversville – City Clerk (2019M-96)
… and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Village of Mayville – Online Banking (2020M-150)
… online banking but authorized users were not provided with security awareness training. Key Recommendations Adopt a … Ensure employees and officials receive adequate security awareness training. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150City of Johnstown – Financial Management (2020M-134)
… report - pdf] Audit Objective Determine whether the City of Johnstown (City) officials maintained accurate and complete financial … information to adequately manage operations. Key Findings City officials did not maintain accurate and complete … Determine whether the City of Johnstown City officials maintained accurate and …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134City of Johnstown – Information Technology (2020M-127)
… safeguarded information technology (IT) resources to ensure personal, private and sensitive information (PPSI) … City officials did not adequately safeguard IT resources to ensure PPSI was protected. The failure to protect PPSI can have significant consequences on the …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Town of New Hudson – Tax Collection (2021M-2)
… Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key … weekly, as required. Key Recommendation Remit all real property tax collections, penalties and interest to the … Town Town Clerk Clerk recorded deposited and remitted real property tax collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Town of Potter – Town Clerk (2020M-113)
… (Town) Clerk deposited, recorded, reported and remitted collections in a timely and accurate manner. Key Findings A … and form as received) or record, report and remit all collections to the appropriate parties in a timely and … prepare duplicate receipts or retain receipts for all collections. The Town Board (Board) did not annually audit …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Town of Fishkill – Information Technology (2020M-153)
… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … use policy (AUP) and officials did not monitor the use of IT resources. Sensitive IT control weaknesses were … Determine whether Town of Fishkill Town officials ensured the Towns Information …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153