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Town of Philipstown – Financial Management (2024M-100)
… and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Purpose of Audit The purpose of our audit was to review the Sullivan County Industrial Development Agency (SCIDA) Payment … by a Board comprising nine members appointed by the Sullivan County Legislature. The SCIDA extended benefits … for 58 projects during our audit period. Key Findings The Sullivan County IDA (SCIDA) has established a Uniform Tax …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programGeorgetown Fire District – Board Oversight (2014M-264)
… Fire District is a district corporation, distinct and separate from the Town of Georgetown and Madison County, in which it is located. The District is … Key Findings The Board did not ensure that complete and accounting records were maintained, that bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial … to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, … $10 million as of December 31, 2011, with no plans in place for the use of these balances. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… Purpose of Audit The purpose of our audit was to examine oversight of the Program’s financial activities … of Champlain and Rouses Point and the Town of Champlain to operate youth development programs for children residing … agreement establishing the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Village of Munnsville – Financial Operations (2012M-239)
… 2011-12 fiscal years, the Board appropriated $1,874 and $999, respectively, of fund balance that they did not have. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Liberty – Financial Condition (2013M-109)
… Key Findings The Board’s adopted budgets were based on accounting records with discrepancies because the … available in the general fund. The Board arrived at a tax levy it deemed necessary, but the Village rarely receives … the affect of the unlikely collection of the full levy on its adopted budgets. The Board has not developed long-term …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… and reconciles bank statements without any additional verification or assistance by her Deputy. With these …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… to May 31, 2013. Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is … has 10 members, including two parent representatives. The School’s operating expenses for the 2011-12 fiscal year were … of approximately $3.4 million derived from billing area school districts for resident pupils and from certain State …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… 1, 2015 through September 8, 2016. Background The Rombout Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for … Rombout Fire District Board Oversight of Financial Activities 2017M88 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Chautauqua – Fiscal Stress (2013M-220)
… 1, 2012, through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The … Town of Chautauqua Fiscal Stress 2013M220 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… funds, which are impermissible. Key Recommendation Refrain from making gifts of public funds to employees or retirees. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221City of Lockport -- Budget Review (B1-15-20)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter … City of Lockport Budget Review B11520 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20City of Salamanca – Selected Financial Activities (2015M-284)
… April 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the … City of Salamanca Selected Financial Activities 2015M284 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Wayne Central School District – Financial Management (2012M-229)
… million to the District’s reserves with no documented plan or justification for their excessive funding levels. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… our audit was to review the District’s financial condition for the period July 1, 2012 through September 10, 2013. … nine members. The District’s budgeted appropriations for the 2013 fiscal year were approximately $16.7 million. … The District reported unexpended general fund deficits for five consecutive years. The deficit was as high as $5.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Sidney – Budget Review (B4-13-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and expenditure projections in …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Shelby – Financial Management (2012M-206)
… internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. … the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and finances. It is responsible for the general management and control of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Wayne – Justice Court (2013M-52)
… enforcement agencies to initiate an investigation into the missing money and take action to recover the amount of the … monthly reports to the JCF no later than the tenth day of the succeeding month and remit moneys received by the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
Town of Moira Fiscal Oversight and Selected Financial Operations 2016M350
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350