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Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… report – pdf] Audit Objective Determine whether Town of Elbridge (Town) officials accurately paid employees and … without having any information regarding the numbers of hours that employees worked, the leave time that they … (secretary) and Highway Superintendent were unaware of all provisions of the collective bargaining agreement …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Rhinecliff Fire District – Board Oversight (2024M-154)
… complete mandated financial oversight training or: Ensure proper accounting records were maintained. Ensure … Develop and adopt a code of ethics, investment policy or procurement policy, as required by New York State General …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Town of Windsor – Financial Management (2025M-24)
… report – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the … operating surpluses totaling nearly $2.7 million instead of planned operating deficits totaling $482,700 in the … Determine whether the Town of Windsor Town Board Board effectively managed the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… water customers may have been unnecessarily burdened with unneeded overtime costs and higher pension costs associated with pensionable overtime earnings. For the period June 1, … being charged to ratepayers. Village officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Port Ewen Fire District – Financial Management (2024M-157)
… 2019 through 2023. Adopt a written multiyear financial or capital plan. Key Recommendations Maintain adequate … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Panama Central School District – Procurement (2024M-73)
… officials purchased goods and services in compliance with the District’s procurement policies. Key Findings The Board and District officials did not always comply with the District’s procurement policies or New York State … and did not ensure District officials complied with the procurement policies and GML Section 103. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain … complete, accurate and up-to-date accounting records and reports. Without accurate, complete and supported financial records and reports, the Town Board’s (Board) and Town officials’ ability …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… All six complaints did not include documentation to show the results of the Director’s investigation. In …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Town of Chesterfield – Town Clerk (2024M-110)
… analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Greece Central School District – Procurement of Professional Services (2024M-129)
… way and without favoritism. Of the 51 professional service providers that were paid more than $10,000, or a … to support the competition process for 33 professional service providers that were paid $2.4 million (65 percent). … since 2011, and an occupational and physical therapy provider since 2006 without seeking competition. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mBarnard Fire Department – Financial Controls (2015M-134)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that … reported and that Department moneys were safeguarded for the period January 1, 2013 through December 31, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Town of Union – Financial Condition (2016M-192)
… for the Town’s 2016 general town-wide, water and sewer funds totaled approximately $4.9 million. Key Findings … part-town general fund. At the end of 2015, the water and sewer funds owed a combined $730,000 to the part-town general … or both. Ensure that the Town bills for all water and sewer services based on accurate meter flows and set rates …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… accounting records were not complete, accurate or up-to-date . As a result, transparency and the Board’s … totaling $3 . 1 million either did not match bank deposits or lacked adequate supporting documentation. 25 cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Fire District, which covers the Town of East Bloomfield and certain areas of the Town of Canandaigua in Ontario … a five-member Board of Directors. Combined total revenues and expenses for 2015 and 2016 were approximately $121,000 and $57,000, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCity of Batavia – Business Improvement District (2017M-283)
… City officials properly accounted for and monitored the Business Improvement District’s (BID) financial operations … City of Batavia Business Improvement District 2017M283 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… appropriated fund balance, the District’s unrestricted funds averaged almost 8 percent of the subsequent year’s … establishing and using two of the District’s four reserve funds. Key Recommendations Adopt budgets that realistically … the practice of appropriating fund balance and reserve funds that are not needed and not used to fund District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… in Steuben County and has a population of approximately 945. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mFonda-Fultonville Central School District – Payroll (2015M-118)
… Background The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, Charleston, Florida, … operates three schools with approximately 1,400 students, is governed by an elected seven-member Board of Education. … the Deputy’s payroll duties so that this individual does not control all aspects of payroll transactions. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Town of Wales – Financial Management (2017M-32)
… financial management activities for the period January 1, 2013 through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is governed by an elected five-member Town Board. General and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… of our audit was to evaluate internal controls related to online banking and information technology for the period July … $21.3 million. Key Findings The District unnecessarily has online banking access for all if its bank accounts. District … names, passwords and secured token devices used to access online banking and do not consistently erase the browser …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-information