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Town of Hempstead – Budgeting (2021M-169)
… budgets. Town officials levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, over …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Border City Hose Company – Financial Oversight (2025M-39)
… report – pdf] Audit Objective Determine whether Border City Hose Company Inc. (Company) officers provided adequate … accounted for, and a Director, who was also the Border City Fire District (District) Fire Department Chief … Determine whether Border City Hose Company Inc Company officers provided adequate …
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)
… within each Village fund or establish capital projects funds to separately account for the financial activity of …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Town of Castile – Tax Collection Remittance (P1-24-23)
… Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by … that, if implemented, will improve the Town’s tax collection practices. Town officials agreed with our …
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)
… established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations …
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)
… timeframes established by Town Law Section 35.As a result, funds were not provided to finance Town and County operations …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and reports for … The purpose of our audit was to review the Towns financial records and reports for the …
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)
… 1, 2012 through September 29, 2015. Background The Town of Evans is located in Erie County. The Town, which has …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Marathon Joint Fire District – Investment Program (2023M-76)
… and obtain investment information to ensure available funds are invested to maximize interest earnings. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… sewer system and a private water system, both abandoned in 1997, from which it established the Dover Ridge sewer and …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Conesus No. 1 Fire District – Internal Controls (2014M-46)
… Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Village of Franklin – Fund Balance Management (2018M-13)
… 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of … Village of Franklin Fund Balance Management 2018M13 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Village of Wurtsboro – Financial Operations (2017M-71)
… for the 2016-17 fiscal year for the general and water funds totaled $762,250. Key Findings The Board relied on fund …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Waterloo – Board Oversight (2017M-110)
… Town Board. Budgeted appropriations for all Town funds were approximately $2.4 million for 2016. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Middletown Enlarged City School District – Financial Condition (2017M-245)
… 7,160 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $173.5 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Bath Central School District – Reserves (2016M-401)
… of fund balance for the period July 1, 2012 through September 30, 2016. Background The Bath Central School … that approximately $3.3 million was required to be restricted in the debt reserve. The District inaccurately … annually to determine if the amounts reserved and the cash restricted for reserves is properly accounted for, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… the District has an agreement with each bank and all three banks offer various security controls such as callback … security controls in the written agreement with the banks in which District funds have been deposited. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overEast Meadow Union Free School District – Financial Condition (2015M-332)
… July 1, 2012 through August 31, 2015. Background The East Meadow Union Free School District is located in the Town of … East Meadow Union Free School District Financial Condition 2015M332 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Downsville Central School District – Fund Balance (2016M-79)
… of Audit The purpose of our audit was to examine the District’s general fund balance for the period July 1, 2014 … January 12, 2016. Background The Downsville Central School District is located in the Towns of Andes, Colchester, … Hancock, Tompkins and Walton in Delaware County. The District, which operates one school with approximately 295 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79