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Town of Goshen – Police Payroll (2014M-244)
… they were not entitled. Leave time records maintained at the Department did not match those in the Town payroll …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… 28, 2014. Background The Wallkill Hook, Ladder and Hose Company provides fire protection services for a portion … Wallkill Hook Ladder and Hose Company Financial Activities 2016M223 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the … it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to ensure Recreation Department (Department) cash collected … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… the District’s average gasoline and diesel fuel purchases for almost 11 months. We found: The District could have saved … Procure fuel in a competitive manner by bidding for fuel purchases or using OGS contracts. Explore entering … include taxes and unnecessary fees and seek reimbursement for improper charges paid. District officials agreed in part …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were paid stipends at rates not … appropriations and fund balance that will be used to fund operations. Adopt a more comprehensive reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollVillage of Fort Plain – Leave Benefits (2020M-101)
… report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate … Determine whether Village of Fort Plain Village officials established appropriate control …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Allen – Town Clerk Collections (2024M-120)
… (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Wallace Fire District – Board Oversight (2024M-126)
… did not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, … The audit report includes 10 recommendations to help improve the Board’s oversight of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Evergreen Charter School – Credit Card Purchases (2024M-143)
… report – pdf] Audit Objective Determine whether Evergreen Charter School (School) credit card purchases were properly … Determine whether Evergreen Charter School School credit card purchases were properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
Determine whether the Town of Gilboa Town Assessor Chair Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Town of Evans – Employee Benefits (2024M-53)
… used by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Eden Central School District – Capital Project Management (2024M-83)
… did not seek competition for $3.2 million paid for change order work and professional services. Therefore, … Board did not review and approve any of the 108 project change orders totaling $1.4 million, and officials did not submit change orders to the New York State Education Department …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… and reported and that Company money was safeguarded for the period April 1, 2013 through November 24, 2014. … which comprises five elected members, is responsible for the Company’s overall financial management. During 2014, … sold at each fund-raising event are properly accounted for. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… vendors. Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… December 31, 2014. Background The Clyde Fire Company is a not-for-profit volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128McConnellsville Fire District – Financial Operations (2014M-19)
McConnellsville Fire District Financial Operations 2014M19
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19