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Otisco Fire District – Financial Operations (2016M-415)

… The Treasurer had not filed an annual financial report with OSC for the years 2013 through 2015. The Board did not … the Treasurer prepares and files annual financial reports with OSC within 60 days after the close of the fiscal year. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415

Canastota Central School District - Financial Condition Management (2019M-174)

… $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund in accordance with the law. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019m

City of Long Beach - Financial Condition (2019M-133)

Determine whether the Council and City officials adequately managed the Citys financial condition

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133

Gates-Chili Central School District - Financial Management (2019M-53)

… reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by $2.6 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Town of Owasco – Financial Management and Procurement (2021M-70)

… and playground equipment were procured in a manner to ensure the prudent and economical use of public money in … in the unrestricted general fund balance increasing to an excessive level. Always seek competition for … findings and recommendations and indicated that they plan to take corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

Determine whether the South Butler Fire Department Inc Department officers and members provided adequate financial oversight

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Town of Potter – Town Clerk (2020M-113)

… complete report - pdf ] Audit Objective Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and remitted collections in a timely and accurate manner. Key Findings A former Clerk … Determine whether the Town of Potter Town Clerk deposited recorded reported and …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113

Town of Darien – State Contract Loader Purchases (2013M-88)

… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately … Town of Darien State Contract Loader Purchases 2013M88 …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… [ read complete report - pdf ] Audit Objective Determine whether the City of … process for overseeing Project activities that included daily onsite inspections documenting: Daily onsite personnel Leak testing results for treatment …

https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-and

Village of Islandia – Information Technology (2021M-100)

… its acceptable computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness purposes. …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

Town of Springfield – Credit Card Purchases (2020M-138)

… whether the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138

Town of Owasco – Highway Department (2020M-128)

… whether Town of Owasco (Town) officials adequately oversaw highway purchasing, planning and interfund charges. Key Findings Town officials did not adequately oversee highway purchasing, planning and interfund charges. We found 596 highway claims totaling $349,824 that did not have an …

https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128

Sidney Central School District - Financial Management (2019M-243)

… of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, … appropriated fund balances each year and the excessive tax certiorari reserve balance as of June 30, 2019, the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243

Town of Mayfield - Town Clerk (2016M-29)

… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations for the period January 1, … The purpose of our audit was to review the Clerks financial …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29

Archived Publications

… reference purposes only. Fiscal Stress Monitoring System Results for Municipalities: Four-Year Review, 2013-2016 - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal Stress Monitoring System Results for Municipalities: Three-Year Review - 9/27/2016 …

https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publications

Islip Fire District – Financial Condition (2020M-25)

Determine if Board District officials effectively monitor the Districts financial condition by ensuring that budget estimates and fund balance are reasonable

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Cincinnatus Central School District – Procurement (2021M-111)

… School District (District) officials sought competition to procure goods and services not subject to competitive bidding requirements. Key Findings District officials did not always seek competition to procure goods and services not subject to competitive … School District District officials sought competition to procure goods and services not subject to competitive …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111

Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)

… its projects. The Board did not verify job creation goals or other criteria while assessing material aspects of … not properly monitor projects to determine whether project goals were being met. Officials did not ensure that project … Recommendations Approve projects that include measurable goals in project agreements. Monitor all active projects to …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-project

Mineola Union Free School District – Financial Condition Management (2021M-44)

… complete report - pdf ] Audit Objective Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) and District officials effectively manage the District’s financial condition. Key Findings The Board … Determine whether the Mineola Union Free School Districts District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021m