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Southern Cayuga Central School District – Financial Condition (2020M-77)

… [ read complete report - pdf ] Audit Objective Determine whether the Board … Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)

… required health insurance premium contributions from her pay, totaling $2,875 and received an unauthorized retroactive … the clerk’s time records; therefore, she received overtime pay totaling $13,129 that was not approved in advance. The … approve claims. Key Recommendations Continue to work with law enforcement to recover any funds due to the Town. Perform …

https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56

Hammond Fire District – Board Oversight (2024M-151)

… to effectively monitor financial operations throughout the year. Ensure the Annual Financial Reports (AFRs) were filed …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151

Town of Lodi – Town Hall Capital Project (2024M-130)

… Town Board Board adequately managed the Town Hall Capital Project Project …

https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130

Hyde Park Fire and Water District – Procurement (2025M-31)

… (Board) procured capital assets, goods and services in a cost-effective and transparent manner. Key Findings The … manner. Specifically, the Board did not: Seek competition when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31

Lyme Central School District – Financial Management (2024M-87)

… officials: Overestimated budgetary appropriations by an annual average of $918,000 (12 percent) from 2020-21 … $23,000 of appropriated fund balance to cover operating costs during the period. Reported fiscal year-end surplus …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87

Town of Volney – Financial Operations Oversight (2024M-93)

… of Volney (Town) Town Supervisor (Supervisor) performed his financial responsibilities and the Town Board (Board) … operations. Key Findings The Supervisor did not perform his financial responsibilities, and the Board did not provide … includes 10 recommendations to help the Supervisor perform his financial responsibilities and the Board to provide …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

Red Hook Central School District – Inventories (2023M-133)

… periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate policies and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

City of Rensselaer – Accounting Records and Reports (2023M-26)

… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)

… Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and … Markets regulations and AML. Maintain a complete inventory of all businesses. County officials disagreed with certain … and Measures Division Division completed required testing of all weighing and measuring devices used to price goods and …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9

Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)

… of weighing and measuring devices or maintain complete inspection records as required by New York State Department …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6

Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)

… Educational Services (BOCES) officials secured nonstudent network user accounts, maintained adequate inventory records … BOCES officials did not adequately secure nonstudent network user accounts, maintain complete and accurate IT … officials, we determined that: 101 enabled nonstudent network accounts were no longer needed and, if accessed by …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technology

Cortland County – Public Water Supplies (2016M-318)

… in three of 13 instances when operators failed to comply with regulations. Furthermore, sanitarians did not … manner, sanitary surveys are performed in compliance with NYS DOH guidelines for frequency, sanitarians document …

https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318

North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)

… trustee. The College’s expenditures for the 2012-13 fiscal year were $13.6 million. Key Findings The Bursar’s Office did not grant … to ineligible individuals during the 2012-13 fiscal year. Some students were overbilled or underbilled for …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selected

Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)

… Revenue Service. The Board did not audit and approve bills for payment. Key Recommendations Amend the bylaws or … and disbursement procedures, for the audit and approval of bills and for fundraising activities. Provide the Treasurer … perform the duties of that position. Audit and approve bills prior to the Treasurer making payment. …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015m

Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)

… period April 1, 2013 through July 9, 2014. Background The Fair Haven Volunteer Fire Department, Inc. is a … The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the … Fair Haven Volunteer Fire Department Inc Financial Activity …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activity

Essex Fire District No. 2 – Cash Disbursements (2015M-167)

… January 1, 2014 through April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected … Essex Fire District No 2 Cash Disbursements 2015M167 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167

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