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Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… Development Corporation (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings … properly manage or monitor the revolving loan fund program and was unaware inadequate accounting records were … $563,000 because the loans were not properly secured and the recipients had insufficient assets to satisfy the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. … thirdparty administrator returned forfeited funds from the health flexible spending arrangement dependent care …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeBaldwinsville Central School District – Fuel Inventory (2022M-106)
… Central School District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Village of Monticello – Payroll (2022M-59)
… oversight, training and controls, the Village’s deputy clerk was overpaid by approximately $80,000 over a two-year … for $39,000 of the total overpayments. The payroll clerk accrued and used unauthorized leave and paid herself …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… within the Town, because she mistakenly used an inaccurate pro rata allocation formula. The bookkeeper combined all FFI … and relevant case law, the bookkeeper should have used a pro rata allocation formula to calculate the FFI tax proceeds … As a result, the Department received $681 more than its pro rata share and the Company received $4,076 less than its …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) … of annual AFR filings forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit Area To … audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… [read complete report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) officials properly monitor and manage … Operations (Assistant Superintendent) is responsible for Monroe 2-Orleans BOCES’ business operations, including …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mChittenango Central School District – Audit Follow-Up (2023M-155-F)
… of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in … recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), … of our review was to assess the Chittenango Central School Districts District progress as of October 2025 in …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… Secretary-Treasurer (Treasurer), which includes receiving and disbursing cash, signing District checks and maintaining the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s records. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fEast Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… Fire Company Number 1 (Company) officials adequately monitor fuel inventory for loss, waste or misuse? Audit … Audit Summary Company officials did not adequately monitor fuel inventory for loss, waste and misuse. Because no … 235 times. This information is needed to effectively monitor fuel. Reconcile fuel records to ensure that fuel was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringCity of Mechanicville – Separation Payments (2025M-59)
… ensure that employee separation payments are authorized and accurate before making payments to maintain financial integrity and limit financial losses for the City. From January 1, … through September 30, 2024, the City employed 98 people and paid them $6.2 million in gross wages. During this …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59City of Mechanicville – Financial Oversight (2025M-78)
… Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of financial … The City Council (Council) is responsible for managing and controlling the City’s financial operations and must adequately oversee the City’s financial operations …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Wyandanch Union Free School District – Budget Review (B26-7-2)
… Finance Law (LFL) Section 10.10(d) requires municipalities and school districts that have been authorized to issue … district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … Key Findings We determined that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) … of annual AFR filings forward to November 28, 2025, and back to fiscal year 2020. Understanding the Audit Area To … audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Town of Davenport – Transparency of Fiscal Activities (S9-25-28)
… of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) … of annual AFR filings forward to November 28, 2025, and back to fiscal year 2010. Understanding the Audit Area To … audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Saranac Fire District – Board Oversight (2025M-139)
… period back to January 1, 2021, to review the preparation and filing of required Annual Financial Reports (AFRs) and performance of annual audits for the 2020 through 2024 … Area The elected five-member Board governs the District and must provide adequate oversight of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139Town of Steuben – Transparency of Fiscal Activities (S9-25-39)
… of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) … observation of annual AFR filings forward to June 4, 2025, and back to fiscal year 2022. We extended our observation of … audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39Town of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) … of annual AFR filings forward to November 28, 2025, and back to fiscal year 2012. Understanding the Audit Area To … audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Midway Fire District – Claims Auditing (2025M-143)
… consciousness of its staff is enhanced because officers and employees are aware that a careful review of claims will … to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a thorough and deliberate audit of claims before directing the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Caledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… purpose of our review was to assess the Caledonia Joint Fire District’s (District) progress, as of November 2025, in … The purpose of our review was to assess the Caledonia Joint Fire Districts District progress as of November 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-f