Search
Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… its annual update document with OSC within the required timeframe. The Clerk-Treasurer did not segregate duties of … update document is filed with OSC within the required timeframe. Segregate duties and responsibilities or provide …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village of Middleburgh is … They did not realize that they were required to annually audit the Clerk-Treasurer’s records and reports, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Lewiston – Purchasing (2013M-45)
… and the Village’s procurement policy. The policy-required checklist was not attached to any of these 36 claims. The use of the checklist will increase the likelihood that the individual …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Town of Lisbon – Financial Condition (2012M-202)
… of approximately 4,100 residents. The Town is governed by a Town Board which consists of four elected Board members …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Town of Coldspring – Town Clerk Operations (2013M-137)
… office for the period January 1, 2010, through March 26, 2013. Background The Town of Coldspring is located in … its annual audit of the Clerk’s records and related results in the minutes of its proceedings. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Erie County Probation Department – Restitution Payments (S9-20-11)
… they could not provide support for the source of the funds that could potentially be used to pay unsatisfied …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Jamestown City School District – Fund Balance and Reserves (2022M-97)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves and need to improve their budgeting … The Board and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… balance must be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Village of Mexico – Financial Management (2023M-170)
… an excessive level of unassigned surplus fund balance in the general fund; balances ranged between $839,530 and … was $509,000 while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Town of Putnam – Accounting Records and Reports (2022M-188)
… the Town’s accounting records were not reliable. Real property tax revenues were overstated by a total of …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Lewis County – Purchase Cards (2024M-41)
… complete report – pdf] Audit Objective Determine whether Lewis County’s (County) purchase card charges were properly … Determine whether Lewis Countys County purchase card charges were properly …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41West Webster Fire District – Financial Management (2023M-23)
… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire Commissioners … audit west webster fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… The Town of Lewiston is located in Niagara County and has a population of approximately 16,250. The Town, which … entered into an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted … proposed improvements to the Park were properly evaluated and authorized prior to committing Town funds. The Town did …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Afton – Budgeting Practices (2013M-304)
… Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. The Town is governed … five-member Town Board comprising the Town Supervisor and four council members. The Town’s 2013 budget … needs. Specifically, we found that large capital purchases and improvements during the last five completed fiscal years …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Port Ewen Fire District – Financial Management (2024M-157)
… As a result, the Board did not have sufficient information to adequately oversee the District’s financial activities and … Develop realistic budgets, which caused appropriations to be overestimated by an average of $190,817 (35 percent) … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Panama Central School District – Procurement (2024M-73)
… report – pdf] Audit Objective Determine whether the Panama Central School District (District) Board of Education … Determine whether the Panama Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Sherburne-Earlville Central School District – Financial Management (2024M-61)
… properly manage fund balance and reserves. As a result, real property tax levies were higher than needed to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… pdf] Audit Objective Determine whether the Wantagh Union Free School District (District) Board of Education (Board) … adequate controls over user accounts for the financial application to help prevent inappropriate access and use. Key … adequate controls over user accounts for the financial application to help prevent inappropriate access and use. We …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controls