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Clarendon Fire Company – Financial Activities (2023M-50)
… the Treasurer did not provide the Executive Board (Board) with sufficient information to monitor the Company’s … Company officials did not always provide the Treasurer with sufficient information to record financial transactions. … are made in a timely manner. Company officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… deposit. OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly … Department bookkeeping and cash reconciliation functions with minimal oversight. Key Recommendations Adopt policies … documented and accounted for. Village officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… the general and highway town-wide (TW) funds ended 2017 with a deficit fund balance of about $166,000. The Supervisor did not provide the Board with accurate financial reports for managing financial … reports are accurate and complete. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Bolivar-Richburg Central School District - Financial Management (2019M-17)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … including plans for the use of reserves in accordance with applicable statutes. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current employees’ vacation … they were allowed to carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive … communicated confidentially. Village officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… approved projects that provide for net tax exemptions with appropriate and measurable goals. Officials monitored … a standard exemption policy. Ensure projects are approved with measureable goals that are carried forward to … and action taken. CAIDA officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65New York Mills Union Free School District – Procurement (2020M-79)
… Determine whether District officials sought competition for the purchase of good and services not subject to … District officials did not always seek competition for purchases that are not subject to competitive bidding. … duties. Officials did not always seek competition for professional services. No competition was sought for the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… them to the appropriate personnel. Ensure officials comply with the purchasing policy and General Municipal Law when … are made using a competitive process in accordance with the policy and procedures and adequate supporting … documentation is maintained. District officials disagreed with certain findings in our report. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Town of Locke – Financial Condition (2020M-111)
… to sustain operations. The Board did not adopt budgets with sound estimates, nor did it monitor budgetary results … formal fund balance, reserve and budgeting policies, along with multiyear financial and capital plans. Key … and capital plans. Town officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111West Seneca Central School District - Community Education (2019M-241)
… officials did not review or reconcile electronic payments with cash receipts records to verify that all amounts were … electronic payments collected by third-party vendors with cash receipts records. Invoice overdue accounts for … program fees in a timely manner. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… accounts were not always assessed penalties in accordance with the Board-adopted local laws. As a result, for the … assessed on all delinquent accounts in accordance with the Board-adopted local laws. Village officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229East Islip Union Free School District - Financial Condition Management (2020M-24)
… an unassigned fund balance at a level that complies with the statutory limit. Develop and adopt budgets with realistic estimates for revenues, expenditures and … or used to fund operations. District officials disagreed with some of our findings but indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementVillage of Dering Harbor – Board Oversight (2020M-29)
… operations. Key Findings The Board: Failed to comply with statutory requirements when presenting and adopting … Ensure tentative and adopted budgets comply with statutory requirements. Develop and adopt budgets that … action if necessary. Village officials disagreed with one of our findings but indicated they have taken or …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Plymouth – Employee Benefits (2023M-176)
… to CBAs and the Town’s employee benefit plan. Consult with legal counsel about recovering payments that were inconsistent with CBAs or other applicable laws. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… 49 IT assets totaling $56,909, including 37 assets with a total purchase price of $39,667 and 12 assets with a total estimated purchase price of $17,242 were not … physical inventories. District officials generally agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentTompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… maintain a complete and accurate master list of businesses with weighing and measuring devices or update the inventory … Recommendations Perform required testing in accordance with New York State Department of Agriculture and Markets … of businesses and their devices. County officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… maintain a complete and accurate master list of businesses with weighing and measuring devices or update the inventory … Recommendations Perform required testing in accordance with New York State Department of Agriculture and Markets … inventory of all businesses. County officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… the Town Hall, such as accessible door handles and signs with raised lettering and Braille. 21 components at the … parking spaces and slower closing speed of doors with automatic closers. Recommendation Town officials … identified in this report. Town officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32West Nyack Fire District – Claims Processing (2014M-259)
… officials approved payment of claims that did not comply with District policy. More than 60 percent of credit card … and ensure that each claim includes an itemized invoice with enough detail to indicate that the claim was an actual … that the District’s credit card policy is enforced. Comply with the District’s policy of not issuing travel advances and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… The Treasurer has not filed an annual financial report with the Office of the State Comptroller since the fiscal … monthly bank reconciliations and include these along with a copy of the bank statements in her monthly report to … that the Treasurer files the annual financial report with the Office of the State Comptroller within 60 days after …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379