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Town of Deerpark – Budget Review (B6-15-23)

… expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary 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/town/2015/11/06/town-deerpark-budget-review-b6-15-23

Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)

… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-and

Town of Machias – Supervisor’s Financial Duties (2021M-98)

… financial reports for 2019 and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98

Village of Liberty – Budget Review (B4-14-9)

… fiscal year are reasonable. Background The Village of Liberty’s proposed 2014-15 budget totals $3.7 million for the … Village of Liberty Budget Review B4149 …

https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9

Village of Clayton – Claims Auditing (2021M-81)

… Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for … Key Findings The Board did not properly audit claims prior to payment or ensure written quotes were obtained as … Village Board of Trustees Board properly audited claims prior to payment and ensured written quotes were obtained for …

https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81

Jefferson County Probation Department – Restitution Payments (S9-20-10)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed … properly enforce restitution orders or notify the court when a probationer violated the court order. As a result, … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10

New Hartford Central School District – Payroll (2021M-149)

… officials ensured the District accurately paid employees’ salary and wages. Key Findings Our audit found that District … officials ensured the District accurately paid employees salary and wages …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149

Seneca County Probation Department – Restitution Payments (S9-20-7)

… to enforce and monitor restitution obligations. Nine of the 13 restitution orders reviewed had uncollected … In addition, officials did not maintain a complete list of victims with unsatisfied restitution orders, make …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Williamson Central School District – Non-Payroll Disbursements (2021M-58)

… did not seek competition or provide documentation to support their verbal assertions that some providers were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58

Town of Lincoln - Disbursements (2022M-198)

… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor … $5,142, that were not adequately supported. Also, three of these payments totaling $2,605 were not audited and … received $1,751 in additional pay with no evidence of approval. Key Recommendations Consult with legal counsel …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)

… (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. … thirdparty administrator returned forfeited funds from the health flexible spending arrangement dependent care …

https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employee

Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)

… and Markets Law (AML). As a result, consumers are at increased risk of paying more than necessary for goods and …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6

Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)

… are at increased risk of paying more than necessary for goods and services. Specifically: 118 of 395 devices that …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9

Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)

… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … did not develop and implement procedures for periodic price accuracy testing. Key Recommendations Perform required … and AML. Develop and implement procedures for periodic price accuracy testing. County officials disagreed with …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8

Town of Butler – Financial Management (2024M-119)

… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119

Town of Volney – Financial Operations Oversight (2024M-93)

… records to the Board for audit as required by New York State Town Law (Town Law), Section 123. As a result, the … results of operations, were not filed with the New York State Office of the State Comptroller (OSC) in accordance with New York State …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

Eden Central School District – Capital Project Management (2024M-83)

Determine whether the Eden Central School District District Board of Education Board and District officials provided sufficient oversight of and managed the Districts 2022 capital project project in a transparent manner

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83

Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)

… Chair (Assessor) properly administered select real property tax exemptions. Key Findings The Assessor did not … administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed …

https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81