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County of Oneida – County Clerk (2025M-110)
… and timely manner? Audit Period January 1, 2024 – July 29, 2025 We extended our audit period to review certain Clerk … County Commissioner of Finance (Commissioner) within five days following the close of each month. During the period … fees totaling approximately $2.7 million averaged 69 days late from January 2024 through March 2025. The Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Town of Willsboro – Audit Follow-Up (2014M-68-F)
… Purpose of Audit Review The purpose of our review was to assess the Town’s progress, as of May 2016, in implementing our recommendations in the audit … The purpose of our review was to assess the Towns progress as of May 2016 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/town/2016/08/05/town-willsboro-audit-follow-2014m-68-fTown of Waterford – Claims Auditing (2016M-154)
… Purpose of Audit The purpose of our audit was to review the claims audit process for the period January 1, … Key Finding The Board adequately audits claims prior to payment and ensures the claims are supported by adequate … The purpose of our audit was to review the claims audit process for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Town of Walton – Incompatible Duties (2016M-309)
… July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Union – Financial Condition (2016M-192)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2014 through December 31, 2015. … an elected five-member Town Board. Budgeted appropriations for the Town’s 2016 general town-wide, water and sewer funds … Key Findings 157 of 187 water meters the Town is billed for are older than five years, and Village officials found …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Town of Sidney – Budget Review (B4-16-13)
… The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations There are no recommendations in this budget review letter. …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13DiNapoli Releases Analysis of Revised Executive Budget
… Thomas P. DiNapoli. Still, larger-than-expected declines in current fiscal year tax collections leave uncertainty that … monetary settlement funds into the Rainy Day Reserve Fund in the current and next fiscal years with the caveat “if … fiscal year before declining by approximately $1.5 billion in the coming year and by more than $2.5 billion in …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetTown of Woodstock - Information Technology (2018M-211)
… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Design, implement and enforce procedures to monitor the use of IT resources, including personal use. Adopt written IT policies and procedures to address breach notification, disaster recovery and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Harrison - Budgeting Practices (2018M-142)
… Board underestimated revenues in its budgets by a total of $15.4 million, or an average of $3.08 million (8 percent) per year, which created … Unassigned fund balance ranged between 17 and 40 percent of ensuing years’ appropriations. In addition, sensitive …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142DiNapoli Announces Sale of General Obligation Bonds
… . Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsTown of Seward – Financial Management (2016M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2015 through August 3, 2016. Background The Town of Seward is located in Schoharie County. The Town, which has … The purpose of our audit was to evaluate the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353Town of Salem – Financial Management (2015M-295)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting practices for … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Rotterdam – Water Rents (2016M-347)
… June 30, 2016. Background The Town of Rotterdam is located in Schenectady County and has a population of approximately … were properly billed, collected, deposited and recorded in the accounting records. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Rensselaerville – Claims Auditing (2016M-244)
… Purpose of Audit The purpose of our audit was to examine the review the Town’s claims … January 1, 2015 through May 31, 2016. Background The Town of Rensselaerville is located in Albany County and has a … The purpose of our audit was to examine the review the Towns claims audit …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Town of Plymouth – Board Oversight (2016M-190)
… March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves approximately 1,800 residents. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Solon - Financial Management (2018M-233)
… and long-term plans to address the Town’s operational and capital needs in the general and highway funds. Key Findings … Town officials have concerns about upcoming financial or capital needs that will require significant funding, they … fund balance or reserve policies or multiyear financial or capital plans. Key Recommendations Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Town of Pamelia – Financial Management (2015M-276)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … and expenditure subsidiary ledgers or a general ledger to support the balances reported to the Board. Key Recommendations Adopt budgets with … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Town of Bradford – Financial Management (2015M-239)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … The Board did not perform an effective audit of claims to ensure that purchases were made for Town purposes. The … Superintendent have not provided adequate oversight to safeguard highway department assets. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Town of Attica – Town Clerk (2015M-210)
… Purpose of Audit The purpose of our audit was to determine if the Clerk properly accounted … January 1, 2014 through June 10, 2015. Background The Town of Attica is located in Wyoming County and has a population … The purpose of our audit was to determine if the Clerk properly accounted …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Town of Amity - Town Clerk (2018M-183)
Determine whether the Town Clerk Clerk properly accounted for cash receipts
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183