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Town of Huron – Financial Management (2014M-367)
… resulted in the accumulation of surplus funds and higher tax levies than necessary. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Allen – Claims Audit (2024M-123)
… report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and … Determine whether the Town of Allen Town Town Board Board properly audited and approved …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Harpersfield – Claims Auditing (2024M-71)
… report – pdf] Audit Objective Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited … and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that were paid during the … and receipts). Rather, the Board reviewed only an abstract of unaudited claims each month and approved the abstracts for …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Plymouth – Board Oversight (2016M-190)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected Town activities, … policies over computer data security and did not come to any agreement with the Bookkeeper on how to protect the Town’s data, including PPSI, against loss, …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Cincinnatus – Financial Operations (2016M-238)
… 29, 2016. Background The Town of Cincinnatus is located in Cortland County and has approximately 1,040 residents. The … Findings The Board has not updated its procurement policy in almost 20 years and did not ensure that Town officials and …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Town of Danby – Town Clerk (2022M-08)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings Tax collections … or intact and were not remitted to appropriate parties in a timely manner. Although the Clerks reported the Clerk … and remit all collections to the appropriate parties in a timely and accurate manner. The Clerks: Did not identify …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Town of Homer – Non-Payroll Disbursements (2023M-63)
… action. Appendix B includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Oversight of Water Supply Emergency Plans (Follow-Up)
… by Local Health Department staff in calls and site visits where DHSES communicates recommendations to Water …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… Empire State Development (ESD), the public authority responsible for administering many of New York state’s economic development programs, has failed … fully evaluate most of its programs to determine if they are boosting the state’s economy and promoting promised job …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsVillage of Tivoli – Procurement (2015M-79)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement … June 1, 2013 through July 7, 2014. Background The Village of Tivoli is located in the Town of Red Hook, Dutchess … Village of Tivoli Procurement 2015M79 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Town of Berne – Procurement (2014M-147)
… February 28, 2014. Background The Town of Berne is located in Albany County and has a population of approximately 2,800. … update the policies annually. Tested purchases were made in compliance with the procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Town of Great Valley – Town Clerk (2014M-29)
… practices for the period of January 1 through December 16, 2013. Background The Town of Great Valley is located in … practices for the period of January 1 through December 16 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of North Salem - Agricultural Exemptions (2018M-194)
… agricultural structures exemptions on an annual basis to verify that the 10-year exemption term has not expired. … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Selected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Thruway Authority's discretionary spending … Authority was created in 1950 by Article 2, Title 9 of the New York State Public Authorities Law for the purpose of … To determine whether the New York State Thruway Authority discretionary spending …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Efficiency of Warehouse Space (Follow-Up)
… central source for this information. Our initial report, covering the period January 1, 2014 through March 29, 2019, … could not determine the Initiative’s overall success, as an inventory of all State warehouses – leased and State owned …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followCity of Yonkers – Financial Operations (2017M-119)
… condition and oversight of its financial operations for the period July 1, 2014 through June 30, 2016. Background … seven-member City Council, was given responsibility for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted appropriations for the 2017-18 fiscal year, including those for YPS, total …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Town of Scriba – Board Oversight (2017M-83)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … goods and services and complied with statutes related to conflicts of interest, whether water district assessments … water system debt as per local law. Town officials need to improve safeguards for computer resources and data. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83County of Cortland – Departmental Operations (2013M-157)
… of Audit The purpose of our audit was to examine the County’s departmental financial operations for the period … 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has a population of approximately 49,000. The County is governed by an elected Legislature which is …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Village of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. … Village of Hempstead Budget Review B1776 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Village of Savona – Board Oversight (2015M-328)
… 5, 2015. Background The Village of Savona is located in the Town of Bath in Steuben County and has a population of approximately 830. … of the Mayor and all Board members and ensure that duties in the Clerk-Treasurer’s office are segregated properly, or …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328