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Glen Aubrey Fire Company – Board Oversight (2022M-139)
… with contracts or enforce the lease agreement’s terms and conditions. As a result, there is an increased risk that … Key Recommendations Ensure compliance with the terms and conditions of all contracts and lease agreements. Develop …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139South Butler Fire Department – Oversight of Financial Activities (2020M-120)
Determine whether the South Butler Fire Department Inc Department officers and members provided adequate financial oversight
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… not demonstrate the District obtained the best available prices on purchases we reviewed. The Board adopted inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
audit school district Candor separation payments leave accruals
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsMarathon Joint Fire District – Investment Program (2023M-76)
… checking and savings accounts, which had an average daily balance of approximately $567,000 during the audit … solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Bolivar-Richburg Central School District - Financial Management (2019M-17)
… whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board … of $3.8 million and annually appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, 2018, surplus fund balance totaled almost $1.5 million, 7 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Gates-Chili Central School District - Financial Management (2019M-53)
… over the last three years despite having sufficient funds to finance the District’s increased costs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… of this fund balance increase to its reserve (restricted) funds, which increased by $1.50 million, or 65 percent (from …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… Determine whether the Board provided adequate oversight of District financial operations. Key Findings We tested 75 of 480 disbursements made during our audit period, totaling … The Board did not contract for an independent audit of its 2017 records as required by law. Certain Treasury …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Minerva Central School District – Financial Condition Management (2020M-60)
… financial condition. Key Findings District officials can do more to effectively manage the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Madison County - Claims Audit and Payment Process (2019M-142)
… allowing the credit card vendor to directly withdraw funds from County bank accounts. County officials disagreed …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Border City Hose Company – Financial Oversight (2025M-39)
… – pdf] Audit Objective Determine whether Border City Hose Company Inc. (Company) officers provided adequate oversight of Company operations to ensure financial activities were … Determine whether Border City Hose Company Inc Company officers provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… of Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … proper accounting procedures. As a result, inadequate records and reports were maintained and the Board lacked the … Maintain complete, accurate and timely financial records. Periodically reconcile receivable control accounts. …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… of Audit The purpose of our audit was to review the Dover Ridge sewer and water districts’ financial operations for the … abandoned in 1997, from which it established the Dover Ridge sewer and water districts. Key Findings The general … The purpose of our audit was to review the Dover Ridge sewer and water districts financial operations for the …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Town of Castile – Tax Collection Remittance (P1-24-23)
… Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key … within the timeframes established by Town Law Section 35. As a result, funds were not provided to finance Town and … $1.3 million to the Supervisor at least weekly and as required by Town Law. The Clerk made one payment totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
Determine whether the Town of Covington Town Tax Collector remitted all collections as required by New York State Town Law Town Law
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
Determine whether the Town of Middlebury Town Tax Collector remitted all collections as required by New York State Town Law Town Law
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… was properly recorded and reported and that Department funds were safeguarded for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overTown of Ticonderoga – Financial Records and Reports (2015M-301)
… by an elected five-member Town Board. The operating funds’ budgeted appropriations for 2015 totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Evans – Board Oversight (2016M-2)
… response to our 2012 audit and develop a corrective action plan (CAP), but the Board did not ensure that the CAP was … ensure that all contractual obligations are met. Develop a plan to repay outstanding interfund advances to the water …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2