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Village of Atlantic Beach - Cash Disbursement (2018M-253)
… $102,494, as required by the procurement policy. While New York State Village Law, Section 5-524 (Village Law) …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253East Irondequoit Central School District - Financial Management (2019M-28)
… Ensure that the District’s fund balance complies with statutory limits and use surplus funds for one-time … debt service funds properly. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Westchester County - Financial Condition (2018M-151)
… for in the 2015 and 2017 annual budgets. The general fund owes the sewer funds approximately $50 million. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… did not receive 1,057 (39 percent) required physical therapy, speech therapy, occupational therapy and counseling sessions. Five students did not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… Findings The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the Town paid for her health insurance coverage totaling $30,876 from April 2017 through July 31, …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Hammond Fire District – Board Oversight (2024M-151)
… requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Wallace Fire District – Board Oversight (2024M-126)
… a vehicle that was not the most prudent or in the best interest of taxpayers (Figure 3). The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Border City Fire District – Board Oversight (2024M-137)
… (Company), entered into an unauthorized contract with a private corporation (Corporation) and kept an unauthorized bank account into which he inappropriately deposited and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137North Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Farmingdale Union Free School District – Payroll (2024M-22)
… officials properly monitored, approved and controlled overtime. Key Findings District officials did not properly monitor, approve and control overtime. Officials also did not ensure all overtime payments were necessary and properly supported. As a … officials properly monitored approved and controlled overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… (project). Key Findings BOCES officials did not properly claim State aid for the project. As a result, as of January … being entitled to it. In addition, if officials do not claim approximately $1.5 million in eligible unclaimed …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectWashington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used … of Weights and Measures (Director) did not complete all required testing of weighing and measuring devices or maintain complete inspection records as required by New York State Department of Agriculture and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Seneca County – Water and Sewer Operations (2017M-4)
… five municipal water and sewer customers, the four largest commercial customers and two water and sewer service … written agreements are established with all municipal and commercial water and sewer customers and service providers, …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… 1, 2012 through August 31, 2013. Background North Country Community College is located in Essex County and is … North Country Community College Internal Controls Over Selected …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 through January 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, … and is associated with the Village Fire Department. The Company, which provides fire protection for the Village and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… controls over the Association’s financial activities for the period January 1, 2013 through September 30, 2014. … located in the Town of Schroeppel, Oswego County. The District, which contracts to provide fire protection services … in the bylaws. The Treasurer did not maintain adequate accounting records and did not file required reports with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Jamison Road Volunteer Fire Company Inc Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… to use a time clock, and employees were not required to sign and certify the accuracy of the hours reported on their …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Treasurer did not maintain appropriate, accurate, complete or timely financial records and reports. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialWillsboro Fire District – Financial Controls (2014M-156)
… accounts and subsidiary revenue and expenditure accounts or reconcile bank balances to book balances. Annual reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156