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Town of Bennington - Financial Management (2019M-249)

Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Town of Hounsfield - Claims Auditing (2019M-215)

… purposes and properly audited and approved prior to payment. Key Findings The Board did not audit claims before … each claim is adequately supported before approving it for payment. Update the resolution authorizing advance payment of claims so that only claims allowed by law are paid …

https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215

Village of Hilton - Financial Management (2020M-31)

… policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)

… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018m

Canaseraga Central School District - Financial Management (2019M-104)

… the 4 percent statutory limit by approximately $74,000 or 1 percentage point. The District has not adopted a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104

Genesee Valley Central School District - Financial Management (2019M-231)

… exceeding the statutory limit by approximately $354,000 or 2 percentage points. The District’s written reserve fund …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)

… were properly authorized, recorded and reported and that money was safeguarded. Key Findings The Board did not ensure … receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. … were properly authorized recorded and reported and that money was safeguarded …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m

Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)

… Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for … Findings BOCES officials did not ensure that all credit card charges were properly approved and supported. Therefore, … Additionally, officials did not ensure that credit card charges were reconciled to receipts in a timely manner …

https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156

Hammondsport Central School District – Investment Program (2024M-63)

Determine whether Hammondsport Central School District District officials developed and managed a comprehensive investment program

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

Village of Elmira Heights – Claims Auditing (2024M-44)

… (Village) Board of Trustees (Board) properly audited claims. Key Findings Although New York State Village Law … with limited exceptions, a village board to audit all claims against a village before payment is made, the Board … not perform a thorough and deliberate audit of individual claims. The lack of a proper claims audit increases the risk …

https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44

Town of Busti – Taxpayer Equity (2015M-349)

… Purpose of Audit The purpose of our audit was to determine whether Town officials were … 1, 2014 through October 21, 2015. Background The Town of Busti is located in Chautauqua County and has a population … The purpose of our audit was to determine whether Town officials were …

https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349

Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)

… Agency had 34 active projects with more than $227 million in total projected capital investments. Key Findings Agency …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-community

Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)

… Treasurer maintained accurate, complete and up-to-date accounting records. Neither Treasurer consistently performed … Recommendations Maintain accurate, complete and up-to-date accounting records that include cash balances and an accounting for all revenues and expenses. Perform monthly …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internal

Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)

… by a five-member Board of Trustees and an Executive Committee is responsible for running the Company’s overall … and expenditures were $1.6 million. Key Findings The audit committee, which included the Treasurer, did not audit bills … signed checks. Key Recommendations Ensure that the audit committee provides oversight of financial transactions, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financial

Town of Pamelia – Financial Management (2015M-276)

… our audit was to evaluate the Town’s financial management for the period January 1, 2014 through March 31, 2015. … has eight water special districts. Budgeted appropriations for 2015 totaled approximately $1.5 million. Key Findings The … district fund has had a deficit unrestricted fund balance for the past three years. The Board did not develop a …

https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276

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