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

… and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not … goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: Purchased $299,298 … and services and properly accounted for and monitored diesel and gasoline fuel …

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)

… whether internal controls over the claims audit and payment process were adequately designed and operating … Health (BOH) did not audit their respective claims before payment. Our review of 382 claims totaling $3.5 million … Ensure all claims are audited and approved prior to payment when required by law. Ensure all claims contain …

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)

… the Board adopted budgets with reasonable estimates and reserves were used for their intended purposes. Key … the District’s six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of appropriating fund balance …

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)

… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …

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)

… and have initiated or indicated they planned to initiate corrective action. …

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)

… officials effectively managed the billing, collection and enforcement of water and sewer charges. Audit Results Village officials: Accurately billed users for water and sewer charges. Deposited water and sewer collections … officials effectively managed the billing collection and enforcement of water and sewer charges …

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)

… the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not issue … whether the Town Supervisor Supervisor maintains complete and accurate financial records and reports …

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)

… officials properly procured, monitored and accounted for diesel and gasoline fuel.  Key Findings  Town officials did not properly procure, … clear written guidance. Town officials:  Procured diesel and gasoline fuel totaling $117,720 without … officials properly procured monitored and accounted for diesel and gasoline fuel …

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)

… total adjusted bank balance. Provide monthly balance sheet reports to the Board or comply with New York State …

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)

… accurately paid employees and properly maintained employee leave accruals.  Key Findings  Town officials did not ensure … payments were accurate, supported and authorized and that leave accrual records were maintained accurately. We … regarding the numbers of hours that employees worked, the leave time that they used, or their leave accrual balances. …

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)

… Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records or provide adequate financial … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports to allow the Town …

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

City of Middletown – Payroll and Leave Benefits (2024M-26)

… report – pdf] Audit Objective  Determine whether City of Middletown (City) officials accurately paid employees’ … Determine whether City of Middletown City officials accurately paid employees …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)

… unauthorized or inappropriate transactions could occur and go undetected. The Town’s accounting system was not properly …

https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140

Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)

… Charter School (School) officials accurately billed and collected tuition. Key Findings  Although School officials accurately billed and collected basic tuition totaling $2.14 million, officials … of the amounts billed or ensure billings were accurate and did not establish adequate procedures for tuition …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8

Town of Rutland – Water and Sewer Charges (2025M-30)

… – pdf] Audit Objective  Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water and … Determine whether the Town of Rutland Town Town Clerk Clerk properly billed water and sewer …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30

Hyde Park Fire and Water District – Procurement (2025M-31)

Determine whether the Hyde Park Fire and Water District District Board of Trustees Board procured capital assets goods and services in a costeffective and transparent manner

https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31

Fairview Fire District – Procurement and Claims Audit (2025M-75)

… whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods … We attribute these findings to a general lack of Board oversight, as well as inadequate policies and … process for 11 other purchases totaling $178,347 out of 18 totaling $414,458. Did not effectively audit all 50 …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75

Village of Lake George – Records and Reports (2024M-82)

… balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Village of Catskill – Accounting Records and Reports (2024M-66)

… Catskill (Village) Clerk-Treasurer maintained complete and accurate accounting records and timely reports. Key Findings  … The Clerk-Treasurer did not maintain complete and accurate accounting records and did not provide timely, accurate or adequate reports to the Village Board (Board).As …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… operations, the accounting and reporting deficiencies may have been identified and corrected. Recommendations The audit …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80