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City of Amsterdam – Recreation Department (2023M-29)
… deposited. $895 in cash was remitted for the four-hour Craft Beer Fest the day of the event . Tickets cost $45 to …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Wallkill Central School District – Claims Auditing (2023M-52)
… authorized, approved before payment, for valid purposes and properly reported to the Board of Education (Board). Key … authorized, approved before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million and determined: None were reviewed for sufficient budget …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Village of Addison – Board Oversight (2024M-8)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Whitney Point Central School District – Information Technology (2023M-179)
… responsible parties. District officials generally agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Montauk Fire District – Board Oversight (2024M-117)
Determine whether the Montauk Fire District District Board of Commissioners Board monitored financial activities and ensured appropriate records and reports were maintained andor audited to comply with statutory requirements
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 20, 2013. … approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was not soliciting … September 2012 through September 2013 and compared the rates the District paid with rates charged by a local energy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… from the Towns of Halfmoon and Waterford, and located in Saratoga County. The Board of Fire Commissioners consists … to their independent public accountant (accountant) in a timely manner. As a result, the Board did not receive … December 23, 2011. Furthermore, due to a lengthy delay in the Treasurer providing a listing of fixed assets to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Treasurer’s records on an annual basis. Although Company minutes include motions to "pay all bills," it is unclear … Company purpose. Key Recommendations List in the Company minutes, the bills approved for payment by the membership, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialWhite Lake Fire District – Budgeting Practices (2013M-156)
… the fiscal year, the Board did not monitor budget performance or adjust the budgets to reflect actual … as they occurred because the Treasurer was not providing reports showing budget performance. Key Recommendations Consider historic trends − …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156City of Rye – Boat Basin Fund (2013M-289)
… June 30, 2013. Background The City of Rye is located in Westchester County, covers 20 square miles and has a … allocation of administrative services could be improved. In 2000 and 2001, the City contracted with an outside vendor … Boat Basin fund. Although the cost allocation was updated in 2001, it has not been updated since that time. The City …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289City of Amsterdam – Records and Reports (2013M-266)
… 31, 2013. Background The City of Amsterdam is located in Montgomery County and has approximately 18,000 residents. … accounting records. We identified significant inaccuracies in balance sheet account balances as well as in revenues and expenditures. The City’s fiscal year runs …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266County of Rockland – Budget Review (B6-14-24)
… revenue shortfall related to the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal … if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the … The Legislature must either renew the County mortgage recording tax, find another source of revenue or …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… Audit The purpose of our audit was to evaluate the Town’s financial management, oversight of water district financial operations and IT controls for the period January … records and account for each water district as a separate entity. Ensure that officials and employees receive adequate …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109North Colonie Central School District – Claims Processing (2013M-9)
… District’s internal controls over the claims audit process for the period July 1, 2011, to September 30, 2012. … year are $94.1 million, and funded primarily with real property taxes and State aid. Key Finding The Board adopted … prior to payment. Key Recommendation Ensure that no claim against the District, other than those specifically …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … June 1, 2011, to May 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison … Village of Munnsville Financial Operations 2012M239 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Background The Village of Castleton-on-Hudson is located in the Town of Schodack, Rensselaer County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Spencer – Financial Condition (2013M-119)
… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Washingtonville – Financial Condition (2013M-346)
… Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for managing … $3.9 million for the general fund, $700,000 for the water fund and $1.1 million for the sewer fund. Key Findings … deficits in the Village’s three operating funds (general, water and sewer). During the period covered by our analysis, …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period June 1, 2011 … through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… through June 26, 2014. Background The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 census. The Town, which is governed by a Supervisor and an … routinely issue a duplicate receipt for every transaction where no evidence of receipt was available or record daily …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307