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Town of Worcester – Claims Audit (2022M-145)

… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and not in the best … 166 claims totaling $601,662 should not have been approved for payment. For example, 131 claims totaling $597,410 were approved …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145

Town of Tioga – Long-Term Planning (2022M-181)

… town tioga longterm planning …

https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181

Village of Stamford – Claims Audit (2022M-197)

… we examined: 78 claims totaling $195,545 did not have support that the purchases complied with competitive bidding … Six claims totaling $637 did not have appropriate support, such as an itemized receipt or invoice. 17 claims …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197

Town of Preble – Non-Payroll Disbursements (2023M-17)

… report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, there is an …

https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17

Village of Sidney – Financial Activities (2023M-14)

… activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14

Town of Greig – Long-Term Planning (2023M-13)

… capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful life had observable damage. A lack of properly functioning highway equipment contributed to the Town being unable to use …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

Town of Bergen – Town Supervisor (2024M-30)

… annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely manner, it … provide sufficient accounting records to the Board for audit. Compare accounting records with monthly bank reconciliations. Obtain timely reimbursement for Library payroll expenditures. Town officials disagreed …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30

Town of Stafford – Capital Projects (2024M-17)

… activity. Because the Board relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17

Village of Solvay – Financial Management (2023M-49)

… Board. Take action to ensure electric fund revenues kept pace with expenses. Ensure that annual payments from the …

https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49

City of Amsterdam – Recreation Department (2023M-29)

… maintain inventory records for the beverage events . As a result, there is a substantial risk that not all … in cash was remitted for the four-hour Craft Beer Fest the day of the event . Tickets cost $45 to drink beer and $5 for … of tickets sold for the event. $286 was remitted for the 10-hour Italiafest and wine tasting with no record of how …

https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29

Town of Lake Luzerne – Procurement (2022M-95)

… Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95

Town of Lake Luzerne – Payroll (2022M-98)

… reviewed. Did not always pay wages at Board-approved rates, resulting in $13,650 annual increase to the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98

Village of Canaseraga – Claims Audit (2023M-48)

… accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key …

https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48

Town of Homer – Non-Payroll Disbursements (2023M-63)

… report – pdf] Audit Objective Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, Town officials …

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

Village of Schaghticoke – Board Oversight (2023M-78)

… – pdf] Audit Objective Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …

https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78

City of Salamanca – Employee Benefits (2023M-96)

… Officials did not independently review the accruals for accuracy, increasing the risk that an improper payment … entirety, review payments made to former City employees for accuracy and legitimacy, and consult with the City …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

Town of Livonia – Justice Court (2015M-76)

… of approximately 7,800. The Town, which is governed by an elected five-member Town Board, maintains a Justice … Findings The Justices did not require the clerk to perform monthly bank reconciliations or accountabilities for their … conduct an annual audit of the Justices’ books as required by statute. Key Recommendations Require the clerk to prepare …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76

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