Search
Greece Central School District – Procurement of Professional Services (2024M-129)
… the same attorneys since 2011, and an occupational and physical therapy provider since 2006 without seeking competition. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mTown of Kirkwood - Board Oversight (2018M-71)
… reconciliations and canceled check images; third party documents; and water and sewer billing adjustments. Perform, …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Village of Lisle - Board Oversight (2018M-124)
… agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Town of Sheridan – Shared Services Costs (2023M-74)
… IMA and the operating group Chadwick Bay Intermunicipal Water Works (CBI). Because the Board did not monitor the … best financial interest. Although the County installed a water storage tank on the land and installed water lines, … the reimbursement of CBI expenditures. Develop a written rental agreement for the use of office space and collect …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… they overbilled State Parks by $7,577. Charged $12,000 in late fees that were not authorized by the contract or … Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Village of Catskill – Accounting Records and Reports (2024M-66)
… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66City of Lockport – Budget Review (B20-1-9)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … succeeding fiscal year. Key Findings Based on the results of our review, except for matters described in this letter, … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Town of Frankfort – Justice Court Operations (2022M-16)
… complete report – pdf] Audit Objective Determine whether the Town of Frankfort (Town) Justices provided adequate oversight of … properly deposited, reported and remitted. Key Findings The Justices did not provide adequate oversight of Court … Determine whether the Town of Frankfort Town Justices provided adequate …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Town of Alden – Town Clerk/Tax Collector (2024M-106)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … the funds from being productively used by Town officials and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… complete report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed … annual and monthly financial reports. Key Findings The former Comptroller used improper accounting practices and … Determine whether the City of Salamanca City Comptroller Comptroller completed …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… - pdf ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and members provided adequate financial … Determine whether the South Butler Fire Department Inc Department officers and members provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesRidge Fire District – Audit Follow-Up (2021M-165-F)
… The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties … of our review was to assess the Ridge Fire Districts District progress as of September 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fTown of Ephratah – Accounting Records and Reports (2022M-138)
… manner. Annual Update Documents (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Town of Patterson – Justice Court Operations (2020M-63)
… to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly reported to …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… totaling $370,000 from funds with a different tax base, which creates a taxpayer inequity. Key Recommendations … Ensure transfers are only made to funds with the same tax base. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
Determine whether Village officials effectively managed the billing collecting enforcing and accounting for water and sewer charges
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… adequate oversight and management of the Village’s water and sewer finances. Village officials adequately … information technology (IT) assets. Key Findings The water and sewer infrastructure are in disrepair and the Board … needed repairs. We estimate that, for residents with both water and sewer services, rates would initially increase from …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of North Hudson - Payroll (2018M-166)
… Town of North Hudson Payroll 2018M166 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Town of Moriah - Cash Management (2019M-169)
… interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure … Town officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… BOCES’ (BOCES) progress, as of August 2022, in implementing our recommendations in the audit report released in December 2016. Background BOCES serves 25 school …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces