Search
Town of Rutland – Water and Sewer Charges (2025M-30)
… (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in billing errors … customers will not be billed the correct water and sewer charges. Recommendations The audit report includes 12 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Serven Volunteer Fire Company – Board Oversight (2024M-97)
… The former Border City Fire District (District) Department Chief (Chief), who was also a Director of the Border City Hose … stealing from the Hose Company. In July 2024, the former Chief pleaded guilty to misapplication of property (an A …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Sherburne-Earlville Central School District – Financial Management (2024M-61)
… officials are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to … did not use reserve balances to pay related expenditures in three of the District’s seven reserves. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… officials established adequate controls over user accounts for the financial application to help prevent inappropriate access and use. Key … did not establish adequate controls over user accounts for the financial application to help prevent inappropriate … officials established adequate controls over user accounts for the financial application to help prevent inappropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessHarborfields Central School District – Information Technology Asset Management (2024M-9)
… appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm … desktop computers that officials indicated were 10 years old were also not properly reported in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetTown of Gorham – Budgeting (2023M-181)
… report – pdf] Audit Objective Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets. … highway, sewer and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax … were inappropriately recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Lewis County – Purchase Cards (2024M-41)
… Treasurer’s (Treasurer) authorization. This puts County funds at unnecessary risk. Key Recommendations Approve …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… The Red Creek Protective Fire Company is a volunteer organization located in the Village of Red Creek, Wayne …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… of Denmark, Lewis County. The Department, which contracts with the Village of Copenhagen and the Towns of Denmark, … officer. Neither the Board nor the membership reviews debit card transactions. Key Recommendations Provide oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Chesterfield – Town Clerk (2024M-110)
… other agencies in the appropriate amounts. Prepare monthly bank reconciliations and accountability analyses which … compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the Supervisor and … other agencies in the appropriate amounts. Prepare monthly bank reconciliations and accountability analyses. Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Greece Central School District – Procurement of Professional Services (2024M-129)
… way and without favoritism. Of the 51 professional service providers that were paid more than $10,000, or a … to support the competition process for 33 professional service providers that were paid $2.4 million (65 percent). … since 2011, and an occupational and physical therapy provider since 2006 without seeking competition. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… fiscal years. The District did not submit to OSC its tax levy limit calculations for 2015 or the three prior years. We calculated the levy limit for 2015 and found that the District’s proposed 2015 tax levy exceeded the statutory limit by $4,394 and the Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… The purpose of our audit was to evaluate the Department’s internal controls over selected financial activities for the … each year, or an annual report relating to the use of fire insurance premium tax funds from out-of-state insurers with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and separate from the Towns of Rotterdam and Princetown, in Schenectady County, and the Town of Guilderland in Albany County. The Board of Fire Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… that the membership benefits are provided in accordance with the special act and, if necessary, request that the …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … March 31, 2013. Background The South Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialCity of Olean – Budget Review (B1-14-1)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Connetquot Public Library – Cash Disbursements (2017M-125)
Connetquot Public Library Cash Disbursements 2017M125
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Town of Oswego – Financial Condition and Information Technology (2017M-290)
… June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of approximately 7,900. … budgets. As a result, from 2014 through 2016, fund balance in the general fund declined from about $478,000 to $51,000 (89 percent) and declined in the Sleepy Hollow sewer district fund from $31,503 to …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290