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Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)

… was $36,425, or $6,924 less than the $43,349 recorded in the system as of July 31, 2018. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44

Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)

… - pdf] Audit Objective Determine whether the Town billed charges in the Redwood Water and Sewer Districts in … Key Findings Town officials did not bill water and sewer charges in accordance with Town ordinances. We found: The … basis for billing property owners. In addition, certain charges stipulated in the water and sewer ordinances did not …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90

Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)

… end of 2018. Key Recommendations Review water and sewer billing rates annually and revise them as necessary to ensure … monitor the budgets throughout the year. Develop a plan to address the negative fund balances in the water and sewer …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116

City of Long Beach - Payments for Unused Leave Accruals (2019M-68)

… [read complete report - pdf] Audit Objective Assess whether payments to certain City officers and employees for unused … Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68

Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)

… officials did not: Use competitive methods to select 10 of 16 professional service providers who were paid more than …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professional

Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)

… Audit Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported … purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate … The former assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144

Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)

… Objective Determine if: The Village seeks competition for professional service providers and for purchases that are below the bidding threshold. The Board … Key Findings Village officials did not seek competition for nine of 10 professional service providers paid $733,497. …

https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100

Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)

… agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185

Three Town Fire District - Board Oversight of Financial Activities (2018M-106)

… did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). The …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106

Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)

… the Town used the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the … and reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term loans to … adequate records to account for loans made from UDAG repayment money to enable the Board to determine actual loan …

https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216

Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)

… and a method for ensuring Town purchases are considered in aggregate. …

https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137

Kings Park Central School District - Procurement of Professional Services (2020M-22)

… five professional service providers who were paid a total of $911,795 during our audit period. Key Recommendations Comply with the District’s procurement of goods and services policy (procurement policy) when …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-services

Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)

… recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town … to the Supervisor and County Treasurer (Treasurer) in a timely manner. Reconcile her bank account or identify … tax payments received from taxpayers. Report or remit fees in a timely manner for 2018 and 2019. The Board: Approved …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247

South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

… to supporting teacher center activity records, accrual lists, time requests, substitute lists and the District’s policy. Except for minor … between District and State grant activities. There were no recommendations as a result of this audit. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10

City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)

… Board did not ensure that: Adequate cost-benefit analyses for proposed projects were developed before project approval. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislative

Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)

… such as signs identifying accessible parking spaces and stall doors in restrooms with automatic closers. Four …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33

City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)

… the Cohoes Public Library (Library), such as access aisles in accessible parking spaces. Three components at the Police … physical accessibility for the 49 components identified in this report. City officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26

City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)

… provided at selected City facilities. Key Findings Of the 297 applicable physical accessibility components … at selected facilities. Specifically: 17 components at the City Hall, such as signs identifying van accessible … taking additional steps to increase physical accessibility for the 21 components identified in this report. City …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43