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Town of Rutland – Water and Sewer Charges (2025M-30)
… billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Lewis County – Purchase Cards (2024M-41)
… County policies. For example: Although prior approval is required by the County’s purchase card policy, 238 online …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… activities of the daily lottery account, retaining all ticket stubs sold and maintaining proper cash receipt records …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsNorth Tonawanda City School District – Information Technology (2023M-102)
… access to the network and managed user account permissions in financial and student information applications. Key … officials properly managed user account permissions in the financial application but did not properly secure user … access to the network or manage user account permissions in the student information application . As a result, there …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… been able to reduce overtime by up to $28,337, or almost 11 percent. BOCES officials: Paid a total of $66,295 to 13 …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeCity of Yonkers – Budget Review (B6-14-13)
… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… January 1, 2015 through April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town of East Bloomfield and certain areas of the Town of Canandaigua … East BloomfieldHolcomb Fire Department Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsWest Niles Fire Company – Financial Activities (2017M-205)
… properly recorded and reported and money was safeguarded for the period January 1, 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in 1977 and affiliated … fire protection services to Fire District residents. For 2016, revenues totaled $49,781 and operating expenses …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Onteora Central School District – Information Technology (2015M-92)
… The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Oneida County – Court and Trust Funds (2023-C&T-3)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023. … to the County Commissioner of Finance (Commissioner) for safekeeping . Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… of any person entitled to payment from the estate is unknown …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3DeRuyter Central School District – Financial Condition (2015M-119)
… Background The DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango County; The Town of Cuyler in Cortland County; …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Rockland County – Budget Review (B21-6-12)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are … The purpose of our budget review was to determine whether the significant revenue and …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Village of Rhinebeck – Water Fees (2013M-311)
… through June 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Town of Argyle – Town Clerk and Budgeting (2012M-231)
… of our audit was to review internal controls over the Clerk’s office and the Town’s budgeting practices for the … of approximately $1.62 million. Key Findings The previous Clerk used the Town’s credit card to charge personal items … Town of Argyle Town Clerk and Budgeting 2012M231 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Company provides fire protection services for the Town of Chester, Warren County. The Company is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… of our audit, the Department ceased operations and is currently awaiting dissolution from the State Attorney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsUnified Court System Bulletin No. UCS-123
… $800 Bonus Payment to eligible employees. Effective Date(s) Payments may be made in Pay Period 15L, paychecks dated … bargaining unit (listed above) between the bargaining unit’s original ratification date and 2/28/06. The ratification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesChenango County – Court and Trust Funds (2025-C&T-2)
… The Treasurer should ensure that all required information is included in the Treasurer’s court and trust ledger. …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2