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City of Amsterdam – Recreation Department (2023M-29)

… many people attended the event . However, based on the ticket cost of $10 per person, about 28 people paid to attend …

https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29

Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)

… 1, 2011, to January 31, 2013. Background The District is a district corporation of the State, distinct and separate … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial … Key Recommendations Ensure that the independent auditor is provided with sufficient documentation in a timely manner …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financial

Introduction – Travel and Conference Expense Management

… travel as part of their official duties, whether it is to attend conferences, training sessions or to perform other job-related duties. While travel and … A long line of audit findings have emphasized the need to provide guidance regarding the management of travel and …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)

… Purpose of Audit The objectives of our audit were to review the District’s financial management and examine the … have not developed written policies or procedures to formalize the separation payments process. District … reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-and

Town of Sheridan – Shared Services Costs (2023M-74)

… storage tank on the land and installed water lines, there is no existing water district or documented plans to … near these improvements; therefore, there currently is no benefit to Town taxpayers. Key Recommendations … when conveying real property to help ensure the conveyance is in the best interest of Town taxpayers. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74

Town of Lincoln - Town Clerk (2023M-31)

… – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, … Determine whether the Town of Lincoln Town Town Clerk Clerk properly accounted for …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31

Village of Addison – Board Oversight (2024M-8)

… enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the Comptroller’s audit … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8

Alden Central School District – Fuel Management (2024M-90)

… oversight of fuel management including: verifying the quantity of fuel purchased and unit price charged, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90

Whitney Point Central School District – Information Technology (2023M-179)

… also did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s … were not needed and/or used in more than five years. All of these user accounts were subsequently deleted during our …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179

Main-Transit Fire Department – Credit Cards (2024M-77)

… and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we … written policies or procedures to clarify the types of discretionary spending (meals, entertainment or gifts) … Department officials disagreed with certain aspects of our findings and recommendations but indicated they have …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0

Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)

… January 1, 2012 through November 20, 2013. Background The Snyder Fire District is a district corporation of the State, … Snyder Fire District Internal Controls Over Financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365

Wallkill Central School District – Claims Auditing (2023M-52)

… reports to the Board. As a result, the Board was not aware of all claims paid. The claims auditor’s deficiencies …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52

Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)

… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … 2013. Background The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected President, Treasurer and Secretary. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financial

White Lake Fire District – Budgeting Practices (2013M-156)

… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background The White Lake Fire District is … money than it received. Budget inaccuracies contributed to the District using 54 percent of fund balance to fund the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156

City of Rye – Boat Basin Fund (2013M-289)

… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations … 2000 and 2001, the City contracted with an outside vendor to analyze and calculate cost allocations for its enterprise … City increased the administrative services costs charged to the Boat Basin each subsequent year until 2009, but City …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289

City of Amsterdam – Records and Reports (2013M-266)

… Purpose of Audit The purpose of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 to March 31, 2013. Background The City of Amsterdam is … more than $27 million. Key Findings City officials failed to maintain accurate and complete accounting records. We …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266

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