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Town of Windsor – Capital Project (2025M-52)
… of the Supervisor and four Board members, is responsible for the general management and control of the Town’s … (Village) which requires the Town to separately account for and use the funds of town-wide (TW) and … town-outside-village (TOV) residents. TW funds are used for the benefit of residents of an entire town, including a …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… effective July 2023 and complete the renewals by December 2025. The objective of our initial audit, issued on September …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followTown of Lockport – Justice Court (2018M-36)
… totaling over $54,000 that were more than six years old. The Justices did not ensure that all tickets were …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of Oswego – Financial Condition and Information Technology (2017M-290)
… adopted multiyear financial and capital plans. The Board did not adopt IT breach notification policies and procedures, …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of … The Clerk-Treasurer accounted for water fund transactions in the general fund instead of the water fund, which resulted …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background The South Byron Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialLivingston County Probation Department – Financial Operations (2016M-404)
… obligations for the Department’s 1,900 “due and owing” cases totaling about $2.4 million. The Department’s … The Department did not maintain adequate documentation related to undisbursed restitution or make timely payments to … long-outstanding financial obligations for due and owing cases that the Department has not been pursuing. Ensure that …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404City of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the … limit set by statute. Key Recommendations Investigate the difference between the streets maintenance budget summary schedules and …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Ogdensburg - Payroll Processing – (2014M-207)
… 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… union for the deposit and temporary investment of District funds, which is not authorized by GML. The Board Chair had a … policy as required by GML. Deposit and invest District funds only as authorized by GML or other State statute. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315DiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… State Comptroller Thomas P. DiNapoli said. Waldron, 62, a 25-year town employee, was initially charged in May following … public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsVillage of Monticello – Board Oversight (2016M-337)
… 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a population of … and bank reconciliations are not completed accurately and in a timely manner. The Board has not established any …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Sidney – Financial Activities (2023M-14)
… activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Afton Central School District – Fund Balance Management (2023M-18)
… $63,561 in unnecessary interest and other associated costs for the issuance of bond anticipation notes (BANs) to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… his financial duties. Key Findings The Supervisor did not perform his financial duties or obtain training on …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… purpose . When credit card charges are not reviewed in a timely manner or supported, it could result in inappropriate or fraudulent charges or unauthorized … The Board Treasurer did not review credit card charges in a timely manner . The average amount of time between …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Jamestown City School District – Fund Balance and Reserves (2022M-97)
… fund balance exceeded the statutory limit by 7 percentage points or $6.3 million. Overestimated budgetary …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Town of Crawford – Town Clerk (2021M-82)
… corrective action. Appendix B includes our comment on an issue Town officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Indian River Central School District – Financial Condition Management (2022M-92)
… Key Findings The Board and District officials did not adequately manage the District’s financial condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mState Agency Small-Dollar Purchases (Follow-Up)
… increased their P-Card usage, 45 decreased their usage, 51 did not have P-Cards during either year, and one used the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-follow