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Town of Covington – Tax Collection Remittance (P1-24-24)

… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to … totaling approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 in February, $53,702 in March and $36,747 in April. As of …

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0

Legal and Regulatory Authority To Do Business

… Services Administration US Department of the Treasury Not-for-Profit/Charities Registration NYS Office of Attorney … Online resources for state agencies researching a prospective vendors legal and regulatory authority to do business …

https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-business

Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)

… by an elected five-member Town Board. The Town took ownership of a private sewer system and a private water …

https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260

Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… managed the District's financial condition for the period July 1, 2013 through June 30, 2017. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-management

Monroe County - Financial Condition (2018M-179)

… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …

https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179

Westchester County – Budget Review (B18-6-2)

… projections in the County’s adopted budget for the 2018 fiscal year are reasonable. Background Westchester … total budget of approximately $2.1 billion for fiscal year 2018. Key Findings Significant revenue and expenditure … the necessary funding in the event that any are settled in 2018. …

https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2

Marathon Central School District – Fund Balances (2017M-280)

… ensured fund balances and reserves were reasonable for the period July 1, 2016 through June 30, 2017. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280

City of Lockport -- Budget Review (B1-15-20)

… Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt …

https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20

Wayne Central School District – Financial Management (2012M-229)

… Wayne Central School District is located in Wayne County and Monroe County. The District is governed by the Board of … primarily with State aid, sales tax, real property taxes, and grants. Key Finding Over the last five years, District officials consistently underestimated revenues and overestimated expenditures in the adopted budgets by a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229

Maine-Endwell Central School District – Financial Condition (2013M-49)

… for the 2012-13 fiscal year were approximately $46.5 million. Key Findings Over the past three years, District …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49

Skaneateles Central School District – Records and Reports (2015M-154)

… The Skaneateles Central School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, Marcellus and … of the 2014-15 fiscal year. The District routinely relied on transactions that have not been recorded by the bank or in …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154

Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)

… collected between January 1, 2016 through May 31, 2021. In August 2023, 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 …

https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149

Town of Sidney – Budget Review (B4-13-19)

… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …

https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19

Medicaid Program – Medicare Part D Clawback Payments

… for the State’s full-benefit dual-eligible population. Key Findings Auditors identified opportunities for cost … of the following payments: $1.65 million in payments on behalf of 2,315 recipients who were receiving Medicaid in … of 714 recipients who no longer had Part D coverage. Key Recommendations Review the $2.9 million in clawback …

https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-payments

Town of Minetto – Financial Condition (2013M-284)

… located in Oswego County, is approximately 6 square miles, and serves approximately 1,660 residents. The Town Board, … in the general fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board … a result, the financial condition of the general, highway and lighting district funds has diminished in recent years, …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284

Sodus Center Fire District – Board Oversight (2017M-108)

… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight … The purpose of our audit was to examine the Boards oversight …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108

Village of Addison – Board Oversight (2024M-8)

… totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of … to three to nine years in State prison in August 2024. As part of her sentence, the former Clerk-Treasurer was required … monthly public pension. This sentence represents the first time a public official in New York State surrendered their …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8