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Tioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately … meetings with agency staff and firsthand observation of services, they could improve contract monitoring. Three of the 10 contracts we reviewed totaling $344,210 did not …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Town of Philipstown – Financial Management (2024M-100)
… complete report – pdf] Audit Objective Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed financial operations. Key Findings The Board did not properly manage the Town’s financial … Determine whether the Town of Philipstown Town Town Board Board properly …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … recreation facilities. The Agency, which was created in 1978, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectRapids Fire Company – Credit Cards (2023M-86)
… Audit Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by … audit fire company rapids …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Georgetown 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-264Yaphank Fire District – Claims Processing (2013M-51)
… 14.1 square miles in the areas of Yaphank, Shirley and Medford. The District is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51City of Rye – Boat Basin Fund (2013M-289)
… Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of … a six-member City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… to evaluate the Town’s financial management, oversight of water district financial operations and IT controls for the … reserves, or require a cash flow analysis. While certain water operations are tracked in the Town’s accounting … software, separate fund balance records for each water district are not maintained in the software. The Board …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Tri-Valley Central School District – Budgeting (2014M-094)
… Tri-Valley Central School District (District) is located in Sullivan and Ulster Counties, and is governed by the Board … comprises nine elected members. There are two schools in operation within the District, with approximately 1,100 … experienced accumulated operating surplus of $5.3 million. In addition, if outstanding tax certiorari proceedings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… through September 10, 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act … Mount Pleasant Cottage School Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialSchool Districts’ Energy Performance Contracts (2015-MR-1)
… pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central School District [pdf] , Island Trees Union Free School District [pdf] , Manhasset Union Free School District … School Districts Energy Performance Contracts 2015MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1City of Binghamton – City Operations (2015M-280)
… 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has … City of Binghamton City Operations 2015M280 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… methodology for allocating administrative costs for the period January 1, 2011, to September 30, 2012. Background The … percentage rate to each department’s budget, which is not equitable because all the departments do not use the same …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over recreation department cash receipts and information … Town of Wheatfield Recreation Department Cash Receipts and Information …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Wayne – Justice Court (2013M-52)
… maintain an accurate listing of bail, or properly report ticket dispositions to the DMV. Key Recommendations Contact …
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)
… of financial operations, the Town's procurement practices and claims auditing process and internal controls over the Justice Court's financial … contains the Village of Brushton within its borders and has a population of approximately 2,900. The Town, which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and … regular monthly financial reports but did provide a budget-to-actual report during budget preparation. The Board did not … that the former or current Clerk-Treasurer filed the AUD in a timely manner. Also, the current Clerk-Treasurer did …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Village of Gowanda – Procurement (2013M-175)
… and quotes in accordance with the Village’s procurement policy, and verify that they were receiving the correct State and County contract pricing, … these claims for payment. Verify that the Village is receiving the appropriate State and County contract pricing. …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Village of Allegany – Vehicle Fuel (2012M-308)
… the Mayor and four Trustees. The Village’s 2013-14 budget appropriations totaled approximately $1.7 million for the general ($1 million), water ($300,000) and sewer ($400,000) funds. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to … The Village of Spencer is located in Tioga County and has approximately 800 residents. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119