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Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… Newark Valley Fire District – Board Oversight (2020M-30), released in May 2020. The audit determined that: There …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our … of the Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the Board of Trustees (Board) … officials submitted a corrective action plan (CAP) in July 2021 with plans to implement the audit recommendations, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fYates County – Court and Trust Funds (2025-C&T-1)
… the State Comptroller for three years. The County Clerk’s register did not include one court and trust action … in the Treasurer’s records. The Surrogate’s Court register did not include an action ordering the deposit of …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were … payments. The Director of Administration and Finance and City Attorney did not track their time worked or charge leave … Determine whether the City of Cortlands City noncontractual NC employees payroll …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Cheektowaga Central School District - Capital Project Management (2022M-90)
… (SED) for approval. Key Recommendations Transparently share capital project details with District voters. Solicit … assurance the District is receiving the lowest possible price. Properly approve change orders and ensure their timely …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Clarence Central School District – Financial Condition Management (2022M-46)
… Develop a plan to reduce surplus fund balance to comply with the statutory limit. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
Determine whether the Justices and Town of Marion Town Board provided adequate oversight of the Justice Court Court to ensure cash collections were properly deposited recorded reported and remitted
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Town of Lincoln - Town Clerk (2023M-31)
Determine whether the Town of Lincoln Town Town Clerk Clerk properly accounted for deposited reported and remitted collections
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally recorded … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Jay – Records and Reports (2023M-22)
… we reviewed as of December 31, 2021 and October 31, 2022, five accounts were overstated by a total of $19,037 and 13 accounts were understated by a total of $269,353. Of the 10 revenue accounts we reviewed as …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22City of Amsterdam – Recreation Department (2023M-29)
… complete report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Recreation Director (Director) … event. $286 was remitted for the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the ticket cost of $10 per person, about 28 people paid to …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Village of Addison – Board Oversight (2024M-8)
… the outside accountant, perform an effective claims audit or annually audit the former Clerk-Treasurer’s 1 records (see …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Ardsley Union Free School District – Financial Management (2024M-13)
… pdf] Audit Objective Determine whether the Ardsley Union Free School District (District) Board of Education (Board) … Determine whether the Ardsley Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… (17 percent). Could not demonstrate that three reserves with balances totaling more than $4 million were properly … budgeting practices. District officials generally agreed with our findings and indicated they will initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectVillage of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased risk that funds could be lost, … $829,694 that had one or more discrepancies, as follows: 72 collections totaling $238,032 did not indicate the form of …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… a district corporation of the State, distinct and separate from the Town of Virgil, and located in Cortland County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners developed an adequate … 2011 through September 30, 2012. Background The Uniondale Fire District is located in the Town of Hempstead, in Nassau … District is governed by an elected five-member Board of Fire Commissioners and has 12 full-time employees and 126 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… the District did not receive the audit reports for these two years until March 1, 2013. The District did not file the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… 1, 2010 through April 30, 2014. Background The Crystal Beach Volunteer Fire Department is a not-for-profit … Crystal Beach Volunteer Fire Department Misappropriation of Funds …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-funds