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Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor adequately performed the duties as chief …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Town of Marbletown – Financial and Capital Planning (2017M-234)
… Purpose of Audit The purpose of our audit was to determine if the Board established multiyear financial and capital plans …
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 never prepared for the project outlining the financing sources needed to fund …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Village of Homer – Purchasing and Credit Cards (2017M-112)
… Purpose of Audit The purpose of our audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April 13, 2017. Background …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112DiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… or supporting information, according to an audit issued today by New York State Comptroller Thomas P. DiNapoli. The … or supporting information according to an audit issued today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Purpose of Audit The purpose of our audit was to determine the accuracy of the amounts paid to employees through the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Town 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 …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Minerva – Payroll and Cash Receipts (2015M-342)
… place over the Town’s payroll and cash receipts processes for the period January 1, 2013 through April 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $2.2 million. Key Findings … the clerk to the Supervisor overpaid herself $13,940 for unauthorized direct deposits and inappropriate …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Town of Delhi - Highway Department Leave Records (2020M-53)
… report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway … Department employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from 2015 … being properly recorded, while 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to …
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)
… dates. Reconcile daily cash reports to transaction reports and perform monthly bank reconciliations. … Town of Deerpark …
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 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255City of Rome – Solar Power Purchase Agreements (2015M-290)
… Purpose of Audit The purpose of our audit was to evaluate the City’s process for entering into solar power … Finding The City did not use a competitive process prior to entering into solar power purchase agreements or ensure … Key Recommendation Engage in a competitive process prior to entering into future power agreements. … City of Rome …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… has approximately 9,870 residents. The Village is governed by an elected seven-member Board of Trustees, which is …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Batavia – Water and Sewer Operations (2018M-12)
… records for each special district. The Supervisor did not account for revenues and expenditures associated with … New York State Town Law. The Supervisor did not separately account for the revenues and expenditures from the … financial records for each special district. Properly account for Article 12-C improvement financial activity in …
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)
… Village officials did not properly approve, monitor or control overtime costs of WTP employees. As a result, … and recommendations and indicated they have initiated or plan to initiate corrective action. Appendix C includes …
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
… taxpayers, but stole money intended to support programs for children in the Village of Hamburg. I want to thank our partners in the State Comptroller's Office for conducting this audit, which allowed us to prosecute this … official misconduct. She is due back in court on Jan. 9 for sentencing. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesFranklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through November 30, 2015. … educate approximately 8,500 students, is governed by a nine-member Board of Education elected by the boards of the …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… records. The handbook did not require salaried employees to prepare time sheets or timecards. As a result, seven full-time employees with 2024 salaries totaling $238,569 did not prepare time records to document their days and hours worked and leave accruals …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Washington-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 …
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 accurately paid salaries and wages for the period July 1, 2016 through June 30, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239