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Village of Lisle - Board Oversight (2018M-124)
… whether the Board ensured that receipts were deposited and disbursements were for proper Village purposes. Key … provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an annual audit of the … rates. Village officials agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Town of Roseboom - Long-Term Planning (2018M-115)
Town of Roseboom LongTerm Planning 2018M115
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Village of Scottsville - Financial Management (2018M-75)
… and information technology (IT) policies. Enforce aspects of the adopted online banking, procurement and cash receipts … are enforced. Conduct a thorough and deliberate audit of claims before authorizing payment to ensure that they are … Village of Scottsville Financial Management 2018M75 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Town of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. Background The Town of Victory is …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Town of Lexington – Town Clerk (2017M-188)
… 1, 2014 through November 10, 2016. Background The Town of Lexington is located in Greene County and is governed by an … Town of Lexington Town Clerk 2017M188 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Town of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Town’s financial … Town of Waterloo Board Oversight 2017M110 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110City of Watertown – Information Technology (2017M-184)
City of Watertown Information Technology 2017M184
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Town of Tonawanda – Recreation Fees (2017M-133)
… of our audit was to review the Recreation Department’s cash receipts for the period January 1, 2016 through April … and reconcile deposited fees using source documents such as POS system records or daily cash count sheets to ensure that all fees are accounted for, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Town of Colden – Highway Operations (2017M-127)
… resulted in the Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without … obtaining competitive bids. The Board did not adopt a fleet management policy. The Superintendent did not keep …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Town of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities … general and highway town-wide funds without clear plans to use this money. The Board did not annually audit the … implement necessary controls over the disbursement process to safeguard Town money. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Town of Canaan – Board Oversight (2017M-183)
… Purpose of Audit The purpose of our audit was to determine if controls over the Town’s financial activities … did not remit tax collections totaling $2,794,760 to the Supervisor in a timely manner. The Board did not … form of receipt is available. Remit all tax collections to the Supervisor at least once each week. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Town of Greece – Information Technology (2017M-145)
… June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Dannemora – Part-Town Activities (2017M-215)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 … Key Recommendations Establish a PT general fund and use it to account for PT general activities. Review statutory …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215City of Fulton – Audit Follow-Up (2021M-184-F)
… the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report City of Fulton – Capital Projects (2021M-184), released in February 2022. The audit determined that City officials … assess the City of Fultons City progress as of June 2025 in implementing our recommendations in the audit report City …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fTown of McDonough – Financial Operations (2017M-120)
… 23, 2017. Background The Town of McDonough is located in Chenango County and has a population of approximately 890. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120City of Peekskill – Financial Condition (2014M-105)
… Purpose of Audit The purpose of our audit was to examine the City’s financial condition to … 1, 2011 through December 31, 2013. Background The City of Peekskill is located in Westchester County and has a … City of Peekskill Financial Condition 2014M105 …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105City of Olean – Budget Review (B1-14-1)
… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over payroll … 1, 2013 through March 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a … City of Ogdensburg Payroll Processing 2014M207 …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207City of Lockport – Cash Flow (2014M-195)
… Purpose of Audit The purpose of our audit was to assess the financial condition of City for the period … Prepare adequate cash-flow analyses and provide them to the Council for review. …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common Council. Results of Review … were fully implemented, three were partially implemented and one was not implemented. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-f