Search

Town of Patterson – Justice Court Operations (2020M-63)

… for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known … Program. Key Recommendations Review unidentified bail funds and identify to whom they should be paid. Make a good …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63

City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)

… 97 components at City Hall, such as signs identifying van accessible parking spaces, properly sloped access ramps, … an operating width of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as accessible parking spaces with signs and marked access …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38

Wallace Volunteer Fire Department – Board Oversight (2024M-125)

… Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings The Department officers (Officers) and members did not enforce … Determine whether the Wallace Volunteer Fire Department Inc Department officers and members provided …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125

Town of Elbridge – Payroll and Leave Accruals (2024M-141)

… accurately paid employees and properly maintained employee leave accruals. Key Findings Town officials did … the collective bargaining agreement (CBA) and the Town’s employee handbook (handbook) that affect leave accrual … accurately paid employees and properly maintained employee leave accruals …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141

Rhinecliff Fire District – Board Oversight (2024M-154)

… adequately provide oversight of financial operations. As a result, the Board hindered their ability to make informed … (AFR) were filed for the past 15 years. The 2009 AFR is almost 6,000 days late. Develop and adopt a code of … District’s financial operations. Ensure an annual audit is performed and the required AFRs are properly filed. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… approved, monitored and controlled overtime costs of water treatment plant (WTP) employees. Key Findings Village … approved monitored and controlled overtime costs of water treatment plant WTP employees …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6

Port Ewen Fire District – Financial Management (2024M-157)

… However, soliciting investment options may have resulted in greater investment earnings. For example, the District’s … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157

Town of Summit – Town Clerk (2024M-51)

… – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted … Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51

Panama Central School District – Procurement (2024M-73)

… always comply with the District’s procurement policies or New York State General Municipal Law (GML) Section 103, which …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73

Merrick Union Free School District – Financial Management (2024M-64)

… complete report – pdf] Audit Objective Determine whether the Merrick Union Free School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. Although the Board and District officials reduced surplus fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64

Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)

… or equipping certain facilities, thereby promoting job opportunities and the health, general prosperity and economic …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approval

Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)

… January 1, 2012 through December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire protection … Red Creek Protective Fire Company Inc Controls Over Financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financial

Town of Ashland – Long-Term Planning (2024M-114)

… multiyear capital and financial plans, which provide a framework to assess the Town’s capital and financial needs … to address them. Officials also have not developed a fund balance or a reserve fund policy to determine needed … of almost six years, and he shared that both the Town’s salt shed and highway garage need costly repairs. Key …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114

Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)

… collected and deposited. The manager: Booked all rentals, collected and deposited all rental fees, issued … action. Appendix B includes our comments on issues raised in the Department’s response. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0

Town of Chesterfield – Town Clerk (2024M-110)

… analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts …

https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide adequate … $8,936 and potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96

Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)

… to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated fund …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management

Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)

… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and …

https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152