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Commack Union Free School District - Information Technology Assets Inventory (2020M-15)

… are accurately accounted for. District officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assets

Margaretville Central School District – Financial Management (2020M-46)

… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46

Camden Central School District - Claims Audit Process (2019M-124)

… $4,750. The claims auditor did not: Audit and approve 478 other claims totaling $945,478 before payment. Report the results of the claims auditing …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124

Village of Herkimer - Water and Sewer Financial Operations (2019M-102)

… and lacked effective oversight procedures. Water and sewer receivable control accounts were not reconciled to unpaid customer account … and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately segregate duties or …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102

Town of Dayton - Fund Balance Management (2019M-221)

… deficit fund balances and ensure that those funds are self-sustaining. Develop and adopt comprehensive written …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221

Village of Delhi - Disbursements (2019M-204)

… officials ensured disbursements, including payroll, were for proper purposes and supported. Key Findings The Board and Village officials did not ensure disbursements were for proper purposes and supported. We found: The former … that she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 that lacked …

https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204

City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)

… report – pdf] Audit Objective Assess whether City of Batavia (City) officials could take additional steps to … provided at selected City facilities. Key Findings Of the 297 applicable physical accessibility components … spaces and interior doors that require five or less pounds of pressure to open. Four components at the Police Station, …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43

Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)

… Town of Plymouth (Town) officials adequately accounted for, secured and properly procured fuel and motor oil … Key Findings Officials did not adequately account for, secure or properly procure fuel and motor oil … saved approximately $128,600. We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16

Town of Berkshire – Board Oversight (2023M-122)

… and prevent duplicate payments. We identified $12,465 in duplicate payments. Annually audit the Supervisor’s …

https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… officials cannot assure taxpayers that all IT equipment is adequately accounted for and would be detected if lost, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology

Town of East Hampton – Budget Review (B18-7-9)

… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …

https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9

Edinburg Common School District – Tax Collection (2016M-233)

… students. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $3.4 million. Key Findings The Tax …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233

Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)

… members. During 2013, the Agency reported 89 projects with active agreements, 70 of which generated more than $13 …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-over

Hortonville Fire District – Financial Reporting (2014M-188)

… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and reporting of financial activity for the period January 1, 2013 through …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188

Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)

… January 1, 2013 through July 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the Town to … Shelby Volunteer Fire Company Internal Controls Over …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financial

Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)

… County, in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. … has not adopted an investment policy, which is required by State General Municipal Law. The Board does not review …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operations