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Town of Marbletown – Financial and Capital Planning (2017M-234)
… capital needs for the period January 1, 2016 through June 26, 2017. Background The Town of Marbletown is located in …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Town of Schroon - Town Hall Expansion Project (2018M-128)
… officials provided sufficient oversight and management of the Town Hall expansion project. Key Findings An itemized budget was … and maintained in a timely manner. Ensure the balance of outstanding interfund advances from the general fund that … Town of Schroon Town Hall Expansion Project 2018M128 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
Town of Wawarsing Payroll and Leave Accruals 2013M202
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Village of Homer – Purchasing and Credit Cards (2017M-112)
… Key Recommendations Distribute the procurement policy to all department heads and applicable staff to ensure they are …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Town of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place … 1, 2013 through April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of … Town of Minerva Payroll and Cash Receipts 2015M342 …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records and reports for the period January 1, … Town of Junius Supervisors Records and Reports 2017M168 …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town 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 Deerpark – Real Property Tax Collections (2017M-277)
… for tax payments dates. The Town Clerk did not prepare daily reconciliations of cash received to transaction reports … Retain documentation showing tax payments dates. Reconcile daily cash reports to transaction reports and perform monthly …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Purpose of Audit The purpose of our audit was to examine the Village/Town’s receivables for parking … over parking, vehicle and traffic, criminal, civil, and small claims cases. The Justices are responsible for all Court …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408City of Rome – Solar Power Purchase Agreements (2015M-290)
… audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, … two power purchase agreements and lease agreements with a solar company that provides solar-powered electric generating systems. Key Finding The …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Town of Batavia – Water and Sewer Operations (2018M-12)
… with improvement areas in the general fund as required by New York State Town Law. The Supervisor did not separately …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… overtime earnings. For the period June 1, 2021 through November 22, 2024, we determined that: The WTP operators … costs totaling $338,108, which annually ranged between 28 and 32 percent of the total wages paid of approximately …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… Thomas P. DiNapoli and Erie County District Attorney John J. Flynn announced today. Joanne Erickson, 54, stole … Thomas P DiNapoli and Erie County District Attorney John J Flynn announced today …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesTown of Elbridge – Payroll and Leave Accruals (2024M-141)
… Key Findings Town officials did not ensure that all payroll payments were accurate, supported and authorized … (secretary) and Highway Superintendent were unaware of all provisions of the collective bargaining agreement (CBA) …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
FranklinEssexHamilton Board of Cooperative Educational Services Payroll 2016M27
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices … The Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services is an association of 31 … WashingtonSaratogaWarrenHamiltonEssex Board of Cooperative Educational Services Procurement 2016M33 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesMadison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Purpose of Audit The purpose of our audit was to determine whether BOCES officials … through June 30, 2017. Background The Madison-Oneida Board of Cooperative Educational Services is governed by a Board of … MadisonOneida Board of Cooperative Educational Services Payroll 2017M239 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Town of Kent – Procurement and Information Technology (2017M-85)
… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85City of Norwich - Emergency Medical Services Billing (2019M-112)
… Determine whether City officials effectively managed emergency medical services (EMS) billing. Key Findings The … Determine whether City officials effectively managed emergency medical services EMS billing …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112