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Village of Cato – Water Financial Operations (2023M-145)
… – pdf] Audit Objective Determine whether the Village of Cato (Village) Board (Board) and Village officials … (officials) effectively managed the financial operations of the water fund. Key Findings The Board and officials did not … Determine whether the Village of Cato Village Board Board and Village officials officials …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… procedures for managing network and financial application user accounts nor did they periodically review … written procedures for managing network and financial application user accounts. Develop, adopt, distribute and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationVillage of Sidney – Financial Activities (2023M-14)
… $293,000. Delinquent taxes totaling $575,182 date back to fiscal year 2011-12 and officials cannot identify which … balances that may require a transfer from the general fund to pay remaining liabilities. About $700,000 of the Village’s $1 million fund balance may be needed to satisfy the liabilities. Key Recommendations Analyze the …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… [read complete report – pdf] Audit Objective Determine whether the Town of … did not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the duties … with delegated responsibilities and ensure the delegations do not conflict with laws regarding incompatibility of …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES officials did not monitor electricity rates to ensure they were at the lowest possible …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andNorth Tonawanda City School District – Information Technology (2023M-102)
… access to the network and managed user account permissions in financial and student information applications. Key … permissions in the student information application . As a result, there is a significant risk that network resources and student …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Andover Central School District - Financial Management (2018M-145)
… Andover Central School District Financial Management 2018M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Town of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36White Plains City School District – Financial Management (2020M-71)
… the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not … factors. Reduce the amount of surplus fund balance in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Rhinecliff Fire District – Board Oversight (2024M-154)
Determine whether the Rhinecliff Fire District District Board of Fire Commissioners Board provided adequate oversight of District financial activities
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Town of Windsor – Financial Management (2025M-24)
… town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a … retirement contributions by approximately $298,100 in the main operating funds. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… officials properly approved, monitored and controlled overtime costs of water treatment plant (WTP) employees. Key … officials did not properly approve, monitor or control overtime costs of WTP employees. As a result, water customers … may have been unnecessarily burdened with unneeded overtime costs and higher pension costs associated with …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain … complete, accurate and up-to-date accounting records and reports. Without accurate, complete and supported financial records and reports, the Town Board’s (Board) and Town officials’ ability …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Town of Gorham – Budgeting (2023M-181)
… From fiscal years 2020 through 2022, the Town-wide (TW) general, Town-outside-Village (TOV) general, TOV highway, … totaling $230,000 were inappropriately recorded in the TW funds instead of the TOV funds, given property taxes were … million of unrestricted fund balance was maintained in the TW general fund as of December 31, 2022. Budget transfers …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Livingston County Probation Department – Financial Operations (2016M-404)
… for the period January 1, 2014 through April 28, 2016. Background Livingston County is located in central New …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor the … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesVillage of Lisle – Transparency of Fiscal Activities (S9-24-13)
… filed as required by New York State General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section 4-408. Although our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… written policies and procedures for these duties. As a result, we determined that District officials made payroll … inaccurate and unsupported. Paid five employees $55,407 in overtime payments that could have been avoided or reduced. … which they are entitled. Review payroll errors identified in this report and, if appropriate, consult with the attorney …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96City of New Rochelle – Financial Condition (2014M-158)
… 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has … City of New Rochelle Financial Condition 2014M158 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Town of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142