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Town of Busti – Taxpayer Equity (2015M-349)
… budgeting and allocating highway department expenditures for the period January 1, 2014 through October 21, 2015. … of Lakewood within its borders. Budgeted appropriations for the highway fund for 2015 totaled approximately $1.1 million. Key Findings In … budgeting and allocating highway department expenditures for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349Town of Burke – Fiscal Oversight (2016M-277)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … The purpose of our audit was to review the Boards oversight of selected financial …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Town of Lockport – Fuel Inventory (2025M-54)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, 2024 Understanding the Audit Area A town may maintain fuel tanks for fueling town equipment and vehicles and may …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Town of Guilderland – Information Technology (2025M-61)
… Town officials and employees use Town-owned IT assets (e.g., computers, and laptops) to perform day-to-day … accessed websites for personal use, such as entertainment, news media, personal finance, email, shopping, travel, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Village of Manlius – Financial Reports (2025M-89)
… [read complete report – pdf] Audit Objective Did the Village Board of Trustees … Comptroller (OSC)? Audit Period June 1, 2023 – March 31, 2025. We extended our audit period to review the filing … and residents. The Board did not: Receive monthly budget status reports, a balance sheet or trial balance …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Village of Weedsport – Financial Management (2025M-76)
… (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, the difference between revenues and … time, is a key measure of a village’s financial condition. Fund balance should be effectively managed to ensure …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76County of Oneida – County Clerk (2025M-110)
… Did the Oneida County County Clerk Clerk properly collect and deposit …
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)
… of our audit was to review the claims audit process for the period January 1, 2015 through January 31, 2016. … by a five-member Town Board. Budgeted appropriations for 2016 total approximately $8.1 million. Key Finding The … the claims are supported by adequate documentation and are for legitimate Town purposes. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Town of Walton – Incompatible Duties (2016M-309)
… our audit was to review the Supervisor’s appointment of a bookkeeper and internal controls over the receipts and … elected Town Clerk was also appointed as the Supervisor’s bookkeeper. Budgeted appropriations for 2016 total … Findings The Supervisor appointed the Clerk to act as his bookkeeper; however, the New York State Attorney General’s …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Union – Financial Condition (2016M-192)
… inaccurate meters or both. Ensure that the Town bills for all water and sewer services based on accurate meter flows …
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)
… expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. New York … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
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
… to a projected $24 million in SFY 2022-23; Projected school aid would total $27.7 billion, an increase of $956 … in State Operating Funds. The Financial Plan projects that school aid funded from commercial gaming revenues will grow …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetTown of Woodstock - Information Technology (2018M-211)
… by policy. Officials did not adopt a breach notification, security management or written disaster recovery plan. Employees were not provided with security awareness training. In addition, sensitive IT … to address breach notification, disaster recovery and security management. Provide IT security awareness training …
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
… March 13 of tax-exempt New York State General Obligation bonds. The state expects to sell $115.7 million for new money … purposes. The net proceeds of the Series 2019A Tax-Exempt Bonds will finance projects authorized by the following … and Smart Schools (2014). The Series 2019A Tax-Exempt Bonds will mature over nine years. The bonds will be awarded …
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 for the period … Key Recommendation Expand the fund balance policy to cover reasonable amounts to maintain in each fund and how to manage annual operating … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353Town of Salem – Financial Management (2015M-295)
… of our audit was to review the Town’s financial management and budgeting practices for the period January 1, 2013 … The Town of Salem is located in Washington County and has a population of approximately 2,700. The Town is … The Board has not developed a multiyear financial and capital plan. Key Recommendations Review estimates of …
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)
… The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. The Town is … to ensure that claims were properly audited before payment and supported by adequate documentation, the goods and services were received and the claims were for proper …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244