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Village of Montgomery – Purchasing and Information Technology (2013M-210)
Village of Montgomery Purchasing and Information Technology 2013M210
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Orchard Park Public Library – Audit of Claims (2016M-191)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the period January 1, … through May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and Erie County Library …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… was to evaluate the internal controls over purchasing for the period June 1, 2010, through January 14, 2013. … verify that the Village received State contract pricing for nine purchases and overpaid approximately $5,500 for four of these purchases. The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… officer for the period January 1, 2015 through October 2, 2017. Background The Town of Carlton is located in Orleans … five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263DiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Student grades in five school districts were changed from failing to passing … that tracked, recorded and maintained student grades in the Arlington, Elmira, Fairport, Freeport and Saratoga … history of grade changes. “When proper controls are not in place, there is the possibility of student grades being …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesTown of Marbletown – Financial and Capital Planning (2017M-234)
… and equipment, infrastructure or the aging highway garage. The Board has not adopted an adequate fund balance …
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)
… from the general fund that cannot be repaid are written off. Town officials generally agreed with our recommendations …
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)
… cards for the period March 1, 2015 through April 13, 2017. Background The Village of Homer is located in the Town … Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $3.9 million. Key …
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 over the Town’s … not established proper controls over payroll, the clerk to the Supervisor overpaid herself $13,940 for unauthorized … at $8,235 that she had not earned and was not entitled to. The Board failed to establish comprehensive written …
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)
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)
… 94 hours valued at $2,094. Adequate procedures were not in place to ensure Department employee leave records were … in accordance with the collective bargaining agreement (CBA). The Supervisor generally disagreed with the findings …
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)
… adequate controls over real property tax collections for the period January 1, 2016 through July 19, 2017. … is governed by an elected five-member Town Board, has a population of approximately 7,900. Budgeted appropriations for 2017 totaled approximately $5.1 million. Key Findings The …
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)
… collection rate exceeded 90 percent during fiscal years 2008 to 2012. Despite the high level of collection, the …
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-290CUNY Bulletin No. CU-737
… Purpose The purpose of this bulletin is to inform City University of New York (CUNY) agencies of the automatic system termination of employees who have not received a paycheck since 09/09/2021, and to … The purpose of this bulletin is to inform City University of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesTown of Batavia – Water and Sewer Operations (2018M-12)
… corrective action. Appendix B includes our comment on an issue raised in the Town’s response. …
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)
… [read complete report – pdf] Audit Objective Determine whether Village of … Additionally, the Department of Public Works (DPW) Director and Deputy Director did not approve overtime hours … Village’s employee handbook. Recommendations The audit report includes six recommendations which, if implemented, …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6