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Town of Brunswick – Justice Court (2017M-285)
… as required. Court personnel were unaware of the bail account balance. There were 26 checks signed using a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285City of Yonkers – Information Technology (2017M-86)
… Purpose of Audit The purpose of our audit was to determine whether City officials … 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Town of Preston - Financial Management (2018M-81)
… complete report - pdf] Audit Objective Determine whether the Board established a fund balance and reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key Findings From … four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. During the same period, …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81City of Mount Vernon – Payroll (2014M-347)
… of which approximately $80 million was attributed to payroll and related benefits. Key Findings The Council has not adopted policies related to payroll. The payroll administrator and payroll clerk, with no …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Town of Homer – Non-Payroll Disbursements (2023M-63)
… complete report – pdf] Audit Objective Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor … oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, Town officials made duplicate payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Town of Putnam Valley – Purchasing (2013M-193)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … found that Town officials obtained appropriate competition when soliciting purchases from 26 vendors who were paid more …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Town of Horicon – Leave Accruals (2016M-421)
… Key Recommendations Ensure that Town personnel properly calculate and deduct leave time used from employee leave accrual balances. Ensure that errors in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Village of Attica – Justice Court (2014M-30)
… 20, 2013. Background The Village of Attica, located in Wyoming and Genesee Counties, is governed by a five-member … was not used to generate a balance due report. Cases in which payment was not received within 60 days were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Village of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Stamford – Claims Audit (2022M-197)
… made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … audit of claims. Ensure that Village personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Town of Tioga – Long-Term Planning (2022M-181)
… report – pdf] Audit Objective Determine whether Town of Tioga (Town) officials established long-term capital and … and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify … financing approaches to address them. As a result, half of the Town’s vehicles and pieces of major highway equipment are …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Town of Lake Luzerne – Procurement (2022M-95)
… agreed with our recommendations and indicated they planned to initiate corrective action. … audit town lake luzerne …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Town of Kirkwood - Board Oversight (2018M-71)
… complete report - pdf] Audit Objective Determine whether the Supervisor and Board provided adequate oversight of Town financial operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s financial operations. The Board has not performed …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Town of Sheldon – Financial Management (2017M-261)
… 28, 2017. Background The Town of Sheldon is located in Wyoming County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… Purpose of Audit The purpose of our audit was to assess the City’s progress, as of January 26, 2015, in implementing …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fVillage of Voorheesville – Claims Processing (2014M-135)
… 2014. Background The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Galway – Claims Processing (2014M-79)
… 31, 2014. Background The Village of Galway is located in the Town of Galway in Saratoga County and has a population of approximately 200. … claims. Key Recommendations There are no recommendations in this report. … Village of Galway Claims Processing 2014M79 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Town of Greig – Long-Term Planning (2023M-13)
… did not establish long-term financial and capital plans or fund balance and reserve policies. As a result, the Board … Town being unable to use more than $73,000 of available State aid funding as of the end of 2021. Key Recommendations … a timely manner. Develop and adopt a comprehensive written fund balance and reserve policy. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Town of Lake Luzerne – Payroll (2022M-98)
… were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Lindley – Justice Court (2017M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. … Town of Lindley Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270