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Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… [read complete report – pdf] Audit Objective Did the Town of Guilderland (Town) officials properly budget for and … the Audit Area Counties are authorized to share some of their sales and use tax collections with certain local … We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… financial reports were not filed with the Office of the State Comptroller (OSC) for 2017-18, 2018-19, 2019-20, as …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Village of Watkins Glen – Justice Court Operations (2021M-146)
… without supervisory approval or the creation of an audit log. Key Recommendations Ensure that monthly accountabilities …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Town of Butternuts – Highway Facility Capital Project (2021M-94)
Determine whether the Town of Butternuts Town Board transparently planned and monitored the highway garage and salt shed capital project Project
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Town of Delhi - Highway Department Leave Records (2020M-53)
… maintain Department employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from … was attributed to the Deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Town of Owasco – Financial Management and Procurement (2021M-70)
… and capital plans. Determine whether professional services and playground equipment were procured in a manner … the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did … plans or ensure the proper procurement of professional services and playground equipment. The Board did not: Adopt …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
Determine if the Town of Willing Town Supervisor Supervisor maintained adequate records prepared appropriate reports and provided adequate oversight of the bookkeeper
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Town of Hempstead – Information Technology Access Controls (2021M-158)
… safeguard Town information technology (IT) systems against unauthorized access. Key Findings Town officials did not … access controls to help safeguard IT systems against unauthorized access. The Board and Town officials did not: … safeguard Town information technology IT systems against unauthorized access …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Town of Ephratah – Accounting Records and Reports (2022M-138)
… from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days late. The …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Village of Oyster Bay Cove – Claims Audit (2022M-114)
… without auditing the individual claims. We reviewed 304 claims totaling $775,633 and found that although these …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Town of Groton – Highway Department Asset Accountability (2022M-117)
… Ensure the bookkeeper follows the requirements set forth in the Town’s capital asset policy and procedures for …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Village of Hewlett Bay Park – Financial Management (2022M-30)
… balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax … between $5,547 and $42,216. This practice contributed to the continued accumulation of surplus fund balance. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… for an audit of the Clerk-Treasurer’s records and reports on an annual basis. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Town of Duanesburg – Financial Records and Reports (2020M-116)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records and reports were complete, accurate, up-to-date or timely. The Town’s accounting records were not … financial information. As a result, the Board’s ability to monitor the Town’s financial affairs, accurately assess …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Springfield – Accounting Records and Reports (2020M-175)
… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly … Key Findings City officials did not ensure all credit account purchases and employee reimbursements were properly … to address the usage, documentation and approval of credit account purchases. As a result, 322 of the 436 (74 percent) …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Town of Ballston - Water Fund Financial Operations (2023M-60)
… an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … used and could not account for water totaling $300,000. To meet minimum purchase requirements, the Town paid the Town … of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. Officials could have saved $90,000 …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 82 deposits totaling $224.4 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and … period, we reviewed 10 deposits totaling $14.5 million. All 10 deposits we reviewed were properly receipted, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Village of Afton – Claims Auditing and Disbursements (2023M-177)
… claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate supporting …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177