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Town of Smithtown – Departmental Operations (2017M-66)
… The purpose of our audit was to examine Highway Department and Parks Department operations for the period January 1, 2015 through August 31, 2016. … Town Board. General fund budgeted appropriations for 2016 totaled approximately $43.7 million and highway fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… that a careful review of claims will occur before public funds are disbursed. As the old saying goes, "the buck stops … may need assistance. The addresses and telephone numbers for each of our regional offices is located at the end of this publication. Please contact the regional office for your locality with any questions you may have. Legal …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… that have been provided. A claim generally must be in writing and can be in any reasonable form prescribed by the local government or school district, so long as it is … in processing and subsequent filing of claims as public records. The combination of original invoices, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimBolton Central School District – Financial Condition (2013M-58)
… Although the Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and significantly overestimated. In addition, although the … that benefits the taxpayers. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Albion – Water and Sewer Rents (2013M-108)
… audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, … Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Cortlandville – Fuel Purchases (2012M-171)
… the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background … Town boundaries. The Highway Department is responsible for the maintenance and repair of these roads. This is done … the Highway Superintendent did not seek competition for the Town’s fuel purchases, we found that the Town paid …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Berne – Board Oversight (2021M-77)
… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… and Zoning, and Recreation Departments’ cash collections. Key Findings Town officials did not effectively manage the … charge, resulting in a loss of collectible Town revenues. Key Recommendations Ensure fees are charged according to … fee schedules and deposited timely. Segregate key functions of cash collection, recording and depositing. …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process. Maintain reasonable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Copiague Fire District– Mechanic Shop Operations (2021M-93)
… condition or safeguard District assets, resulting in a 36-month operational deficit totaling $676,389. As a … a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also provided the senior mechanic with … assets. District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… complete report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School District …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolMiller Place Fire District – Credit Cards (2024M-58)
… documentation attached to the claim but were approved for payment by the Board. Commissioners approved and audited … itemized receipts before they are audited and approved for payment. Ensure purchase orders contain sufficient detail and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Town of Alden – Town Clerk/Tax Collector (2024M-106)
… collections were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have … Properly deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… internal controls over procurement and cash receipts for the period January 1, 2011, through January 31, 2013. … The Board of Public Utilities (BPU) did not seek bids for purchases from six vendors who were paid $387,763 and the City did not seek bids for purchases from one vendor who was paid $65,864. BPU …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72DiNapoli Releases Bond Calendar for Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … schedule for the planned bond sales for the state, New York City and their major public authorities during the … all project approvals required by law. The collection and release of this information by the Office of the State …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-bond-calendar-second-quarterCaton No. 1 Fire District – Financial Oversight (2013M-262)
… Purpose of Audit The purpose of our audit was to examine the Districts’ financial operations for the period … July 12, 2013. Background The Caton No. 1 Fire District is a district corporation of the State, distinct and separate … did not establish or implement adequate internal controls to properly oversee the District’s financial operations. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262