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Town of Owego – Shared Services Facility Capital Project (2022M-42)
… report - pdf] Audit Objective Determine whether the Town of Owego (Town) Board (Board) properly planned, authorized … Because the Board did not have a thorough understanding of the Project’s overall scope and cost prior to the … which is $8.1 million over the Board’s authorized cost of $6.9 million. The Board was not transparent about the cost …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… and supported. Key Findings The Board did not ensure that all cash disbursements were for appropriate Company purposes … for optical services. $1,998 for professional basketball tickets. As a result, we shared our audit findings with outside law enforcement. Key Recommendations Ensure all disbursements are for appropriate Company purposes and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Town of Jay – Records and Reports (2023M-22)
… Seven capital projects were completed but not closed in the accounting records, and bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mCity of Salamanca – Selected Financial Activities (2015M-284)
… financial management practices and the collection of overdue real property taxes and ambulance service charges for … Nation. The Comptroller did not enforce the collection of overdue property tax payments in a timely manner and did not … adopt policies and procedures for enforcing and collecting overdue ambulance service charges. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… or other identified analysis and use surplus funds as a financing source for funding one-time expenditures, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andPutnam Valley Central School District – Financial Condition (2016M-135)
… The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which … each year to pay these expenditures. This resulted in surplus fund balance, which exceeded the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Town of Sheridan – Shared Services Costs (2023M-74)
… documented plans to establish a water district near these improvements; therefore, there currently is no benefit to …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… the former court clerk pled guilty to grand larceny in the second degree, corrupting the government in the second degree, tampering with records in the first degree and …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did … and Internet services for necessity, which resulted in expenditures of $5,406 for 11 service lines with no usage. … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Philipstown – Financial Management (2024M-100)
… report – pdf] Audit Objective Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed financial operations. … Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Alden Central School District – Fuel Management (2024M-90)
… Crittenden Volunteer Fire Company (Fire Company) have keys to access the District’s fuel tanks, potentially allowing individuals to access to fuel and the ability to bypass the fuel pump system. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Freeport Union Free School District – Financial Management (2024M-49)
… 2022-23. However, none of the appropriated fund balance or reserves were used. The Board and District officials’ … of surplus fund balance and reserves they did not need or use to finance operations. Maintained original and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Ardsley Union Free School District – Financial Management (2024M-13)
… reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency. As a result, … corrective action. Appendix B includes our comments on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports as required by New York State Village Law (Village Law) Section 4-408. The last … was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30. Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Montauk Fire District – Board Oversight (2024M-117)
… appropriate records and reports were maintained and/or audited to comply with statutory requirements. Key … The Board did not adequately monitor financial activities or ensure that appropriate records and reports were … Mandated annual audits of the District’s financial or length of service award program (LOSAP) records have not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… the District’s computer system was adequately safeguarded for the period January 1, 2013 through May 31, 2014. Background The Brookhaven Fire District is a district corporation of the … and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… bank statements or bank reconciliations, the Board cannot verify if it is approving all claims for payment. In … approved. Review the Treasurer’s bank reconciliations to verify that all disbursements are proper District charges and to verify the District’s cash balances. File the delinquent AUDs …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… use of two central network management tools for over 10 years has created security concerns due to lack of … the District’s IT network and data. Key Recommendations Disable unnecessary network user accounts and periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationGeorgetown Fire District – Board Oversight (2014M-264)
… that complete and accounting records were maintained, that bank reconciliations were performed or that annual financial … and thorough audit of claims and approved claims for payment that did not contain appropriate supporting … adequate accounting records are maintained, that monthly bank reconciliations are prepared for the Board’s review and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264