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Village of Canaseraga – Claims Audit (2023M-48)
… and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village purposes, … have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately $758,000, 205 … accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s necessity or the School-related purpose of the charge . For example, charges totaling $22,276 … card charges in a timely manner . The average amount of time between payment and review was 68 days. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash disbursements totaling $586,823 we reviewed: 20 cash receipts totaling $3 . 1 million either did not match bank deposits or lacked …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73North Tonawanda City School District – Information Technology (2023M-102)
… complete report – pdf] Audit Objective Determine whether North Tonawanda City School District (District) officials … audit school north tonawanda …
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)
… is properly monitored. BOCES officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeCounty of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Steuben County – County Bridge Maintenance (S9-13-1)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, … The purpose of our audit was to determine whether counties are properly …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Town of New Albion – Justice Court Operations (2014M-161)
The purpose of our audit was to review the processes and procedures for the Courts financial operations for the period January 1 2011 through April 2 2014
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
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)
… appropriations for 2015 were approximately $59,800. After completion of our audit, the Department ceased operations and … a review of the bank statements, including canceled check images, on a periodic basis. The Board and membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsOnondaga County – Court and Trust Funds (2025-C&T-3)
… Review The purpose of our review was to determine whether County officials established appropriate controls to … may be provided to the court and then delivered to a county’s chief fiscal officer (CFO) for safekeeping. Payments … in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… complete report - pdf] Audit Objective Determine whether the Town officials effectively managed the financial condition of the water and sewer districts by reasonably estimating … Determine whether the Town officials effectively managed the financial condition of the water and sewer districts …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Town of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36White Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Town of Patterson – Justice Court Operations (2020M-63)
… accurate manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Rhinecliff Fire District – Board Oversight (2024M-154)
… operations. As a result, the Board hindered their ability to make informed financial decisions and cannot assure … financial and capital plans. Adequately audit claims prior to payment. Key Recommendations Develop and adopt policies, … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Town of Saugerties – Claims Auditing (2024M-144)
… birthday. This is not an appropriate use of taxpayer money. Key Recommendations Obtain training to understand …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Rutland – Water and Sewer Charges (2025M-30)
… The Board did not formally authorize all billing rates charged by the Town and it did not develop and adopt …
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)
… (Hose Company), was arrested on charges of grand larceny for allegedly stealing from the Hose Company. In July 2024, …
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)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61