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Village of Nelliston - Payroll and Accounting Records (2018M-162)

… totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …

https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162

Nanuet Fire District - Credit and Gasoline Cards (2018M-193)

… - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during our audit period, … attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193

Town of Cato – Supervisor’s Records and Reports (2025M-141)

Did the Town of Cato Town Supervisor Supervisor maintain complete accurate and uptodate accounting records and reports

https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141

Village of Youngstown – Employee Benefits and Payroll (2025M-123)

… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …

https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123

Town of Batavia – Water and Sewer Operations (2018M-12)

… from the intermunicipal agreements with neighboring towns, to ensure that revenues cover operating costs. Key … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… the operating bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018m

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… Purchased $299,298 in goods and services that should have been competitively procured however $101,121 was … a vendor by almost $2,500. Invoices were not compared to contract terms. Were not familiar with all of the Town’s procurement policy requirements and have not reviewed and approved it since 2002. The policy is …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Madison County - Claims Audit and Payment Process (2019M-142)

… when required by law. Ensure all claims contain sufficient detail and supporting documentation prior to approval. Ensure …

https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142

Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… budgets with reasonable estimates and reserves were used for their intended purposes. Key Findings District officials … unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 budgets. However, because the … was not used, the recalculated unrestricted fund balance for fiscal years 2014-15 through 2018-19 ranged from 7 …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… complete report - pdf] Audit Objective Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities. Key Findings The Board’s budgets were incomplete because the real property … Determine whether the Board adopted realistic budgets and the Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Town of Smithville - Annual and Claims Auditing (2020M-41)

… the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did … or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of all officials who receive and disburse funds. Perform a deliberate and thorough audit …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41

Village of Voorheesville - Water and Sewer Charges (2019M-118)

… charges. Deposited water and sewer collections intact and in a timely manner. Enforced unpaid bills and correctly assigned … interest and penalties. There were no recommendations as a result of this audit. Village officials agreed with our …

https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… during the audit we observed that anyone could access and pump fuel from the Town’s fuel tanks without a key fob or …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… balance sheet reports to the Board or comply with New York State General Municipal Law Section 30 by filing required Annual Financial Reports (AFRs) with the New York State Office of the State Comptroller (OSC). Furthermore, the Board did not …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

Town 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 … salaries totaling $238,569 did not prepare time records to document their days and hours worked and leave accruals … Consequently, employees were credited with leave time to which they were not entitled. Recommendations The audit …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141

Town of Perth – Supervisor’s Records and Reports (2024M-149)

… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … accounting records or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149

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