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Oversight of Nurse Licensing (Follow-Up)
… and investigates complaints against nurses in accordance with its policies and procedures in a timely manner. The … Department officials stated resources have not kept pace with increased expectations. They stated an out-of-date …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) … end of our audit. The audit included five recommendations to help the Board of Fire Commissioners (Board) improve their … provides fire protection and emergency rescue services to approximately 4,000 residents over 57 square miles. The …
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)
… – pdf] Purpose of Review The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, … operations. The audit included six recommendations to help the Board and officials monitor and improve oversight … chief fiscal officer and responsible for the Village’s day-to-day financial activities, which include processing cash …
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)
… did not include an action ordering the deposit of $6,867 with the Treasurer during 2017. Key Recommendations The … perform an annual reconciliation of court and trust funds with the County Clerk’s and Surrogate’s Court’s records. The …
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)
… in 2010 found NC employees received benefits inconsistent with Council approvals. Most of the prior control weaknesses … (Code) and CBAs. City officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Clarence 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)
… Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were … The Justices and Board did not provide adequate oversight of Court financial activities. As a result, the former court …
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)
… example, Town officials found $622 in cash in her office with no supporting records showing the source of the funds. … and record collections. Town officials generally agreed with our recommendations and indicated they have initiated, …
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)
… bank balances and money on hand. Provide the Board with her records for audit, as required by Town Law Section … records to the Board for audit. Town officials agreed with our recommendations and indicated they plan to initiate …
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)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … records, and inadequate financial reports were provided to the Board. As a result, the Board lacked reliable records …
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)
… was remitted for the 10-hour Italiafest and wine tasting with no record of how many people attended the event . … for the beverage events. City officials generally agreed with our recommendations and indicated they planned 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)
… former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making unauthorized payments … of Village operations. Village officials generally agreed with our recommendations and indicated they have initiated …
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)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit. Revise the reserve policy to … each reserve will be used. District officials disagreed with certain aspects of our findings but indicated they have …
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)
… that all PILOT billing and payments are made in accordance with agreements and consult with legal counsel and, if feasible, pursue the recovery of …
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)
… whether the collections were deposited in accordance with Village Law Section 4-408. 48 collections totaling … collections process. Village officials generally agreed with our recommendations and have initiated or indicated they …
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)
… The Treasurer has not filed the annual update document with the State Comptroller’s Office for the years 2009, 2010, … the District’s cash balances. File the delinquent AUDs with the Office of the State Comptroller and file future AUDs …
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)
… and procedures are inadequate, and it did not comply with the provisions in the existing policy. The Board did not … credit limits, monitoring controls to ensure compliance with the policy, and penalties for violating the policy. …
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)
… Ensure that the independent auditor is provided with sufficient documentation in a timely manner to complete … that the Treasurer prepares and files the required AUD with OSC in a timely manner. …
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)
… written guidance on credit card usage combined with the Department officials’ failure to review and approve … slips and financial records and reports. Contract annually with a CPA to audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-funds