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Village of Fleischmanns – Water Fund (2013M-151)
… The Village’s annual budget for the 2012-13 fiscal year was $953,000, which is funded mainly through real …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Village of Delhi – Financial Condition (2013M-110)
… water fund budgeted expenditures for the 2012-13 fiscal year are $3.4 million. Key Findings The Mayor and Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… assess the Library’s internal controls over cash receipts for the period January 1, 2012, through March 31, 2013. … elected members. The Library’s budgeted appropriations for the 2013 fiscal year were approximately $1.8 million. Key Finding We commend the Board for establishing adequate internal controls over the cash …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223City of Olean Housing Authority – Board Oversight (2016M-93)
… Appropriations for the operating budget for the 2015-16 fiscal year totaled approximately $2.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… to the Treasurer. The Village Treasurer should sign all checks, and the facsimile signature file of an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mHudson Housing Authority – Board Oversight (2016M-302)
… by the City Mayor and two commissioners elected by tenants. The operating budget for the low-income housing … employees or that increased managerial oversight is in place. Perform a deliberate and thorough audit of claims …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials did not inform taxpayers whether the costs to educate non-resident students are recovered by the revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Pompey Hill Fire District – Financial Management (2021M-136)
… notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of … 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/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Horseheads Central School District – Network Access Controls (2021M-127)
… fiscal year for IT services but did not enter into a service level agreement (SLA) to clearly identify BOCES … As a result, officials were unable to determine exactly what services they paid for, if the District was …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found officials made purchases from two vendors …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationGoshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020 as … District’s training offered to the high school teaching staff. Five of the 12 recommended components of mental health …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectTown of Guilford – Budgeting (2023M-144)
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s … estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144East Meadow Union Free School – Overtime (2022M-118)
… employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials … also increase the amount owed by the District annually to the State, for its share of the cost of the employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Sweet Home Central School District – Financial Management (2022M-166)
… Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education (Board) and … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166City of Rensselaer – Accounting Records and Reports (2023M-26)
… General ledger balances were inaccurate during each year and there were significant deficiencies with the City’s …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Board of Directors. Revenue for the 2013 fiscal year totaled approximately $89,750. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesPort Washington Union Free School District – Payroll (2025M-38)
… of $187.3 million for the same period. The District paid 239 clerical, custodial, maintenance, security and … totaling $449,510 that was paid to 40 of the District’s 239 clerical, custodial, maintenance, security and … totaling $449510 that was paid to 40 of the Districts 239 clerical custodial maintenance security and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Town of Corning – Procurement (2020M-93)
… report - pdf ] Audit Objective Determine whether the Town of Corning (Town) officials used a competitive process to … Determine whether the Town of Corning Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93