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South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… As a result, officers and members were not in a position to monitor and assess the Department’s financial status. We … Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and … and indicated they have begun and will continue to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Smyrna – Claims Audit Process (2022M-161)
… option. The Board did not authorize the pre-payment of utility service claims. As a result, four claims totaling … the payment in advance of the audit of claims for utility services. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… Objective Determine whether the Schonowe Volunteer Fire Company, Inc. (Company) Board provided adequate oversight of financial … (bylaws) were followed. As a result, neither the Company nor we were able to confirm all money was recorded … Determine whether the Schonowe Volunteer Fire Company Inc Company Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Guilford - Justice Court Accountability (2018M-248)
… Court are identifiable and disbursed to appropriate parties. Key Findings The Justices did not prepare monthly … Court are identifiable and disbursed to appropriate parties …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Village of Voorheesville - Water and Sewer Charges (2019M-118)
… charges. Deposited water and sewer collections intact and in a timely manner. Enforced unpaid bills and correctly …
https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… and sewer receivable control accounts were not reconciled to unpaid customer account balances. The Board did not review … Reconcile the water and sewer receivable control account to unpaid customer balances on a monthly basis. Review the water and sewer accounts re-levy list and compare it to the complete list of unpaid customer accounts prior to …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Spencer-Van Etten Central School District – Information Technology (2021M-155)
… complete report - pdf ] Audit Objective Determine whether the Spencer-Van Etten Central School District (District) … Determine whether the SpencerVan Etten Central School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mTown of Varick – Water and Sewer Operations (2021M-46)
… Town of Varick (Town) officials effectively managed the water and sewer districts’ financial operations. Key Findings … officials did not effectively manage most aspects of the water and sewer districts’ financial operations. Officials … Town of Varick Town officials effectively managed the water and sewer districts financial operations …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… - pdf ] Audit Objective Determine whether the Town of Gaines (Town) Clerk/Tax Collector (Clerk) adequately … Determine whether the Town of Gaines Town Clerk Tax Collector Clerk adequately performed …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Dolgeville Central School District – Fuel Monitoring (2023M-175)
… [read complete report – pdf] Audit Objective Determine whether the … 50-day test period. Officials did not: Maintain perpetual inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Village of Madison - Collections (2023M-160)
… the Village of Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely. Key Findings The Clerk-Treasurer accurately … However, the collections were not always recorded and deposited in a timely manner and the Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Town of Glen - Water and Sewer Operations (2023M-167)
… Town of Glen (Town) officials properly managed water and sewer fund financial operations. Key Findings Town officials did not properly manage water and sewer fund financial operations. The Board did not adopt the water and sewer rates that were charged to customers or audit the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… annual reports to the Office of the State Comptroller (OSC), the Internal Revenue Service (IRS) or the Officers and members as required, and did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Rutland – Water and Sewer Charges (2025M-30)
… of Rutland (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 … resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 customer account billing …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… able to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … initiated corrective action. 1 The former Clerk-Treasurer resigned on March 1, 2023. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Town of Pitcairn – Claims Auditing (2024M-69)
… This increased the risk that claims could have been paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim … or the use of State contract could have saved money. For example, a State diesel fuel contract could have saved …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Sherman Central School District – Claims Audit (2024M-92)
… $1.2 million were not properly authorized and approved. 81 claim packets totaling approximately $91,000 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Pavilion Central School District – Claims Audit (2024M-108)
… documentation demonstrating that the purchase was properly authorized by an appropriate department head and/or approved by the purchasing agent. 50 claims totaling $88,000 lacked information to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Oxford – Procurement (2024M-88)
… complete report – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive … New York State General Municipal Law (GML) Section 103 or the Town’s procurement policy (Policy). Of the purchases totaling $1.7 million that we reviewed, Town …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88