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Town of Philipstown – Financial Management (2024M-100)
… from $85,436 to $975,475 over the six-year audit period. Adopt a transparent budget that clearly communicates the … or the associated funding sources to taxpayers. Develop, adopt and periodically update a written multiyear financial … future expenditures. Key Recommendations Develop and adopt budgets for each fund with sufficient estimates of …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… company rather than directly to the businesses leasing those properties and creating jobs. The Agency does … directly to the businesses providing jobs and not to leasing agents. Establish and implement procedures to ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectRapids Fire Company – Credit Cards (2023M-86)
… the President later told us he located the toolbox at Station 2 and presented the toolbox to us. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Georgetown Fire District – Board Oversight (2014M-264)
… separate from the Town of Georgetown and Madison County, in which it is located. The District is governed by an … or that annual financial reports were prepared and filed in a timely manner. The Board did not annually audit the … and that annual financial reports are filed with OSC in a timely manner. Annually audit the Treasurer’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264City of Rye – Boat Basin Fund (2013M-289)
… The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, … City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… of water district financial operations and IT controls for the period January 1, 2015 through April 12, 2017. … Town of Canandaigua is located in Ontario County and has a population of approximately 10,000 residents. The Town is … enforced or monitored. The Town has one bank it uses for online transactions but does not have a sufficient written …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Tri-Valley Central School District – Budgeting (2014M-094)
… within the District, with approximately 1,100 students and 210 employees. The District’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… School District is a special act school district located in Westchester County, and provides education to students … consecutive years. The deficit was as high as $5.3 million in fiscal year 2008-09. However, the deficit started declining in the 2009-10 fiscal year when the New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialSchool Districts’ Energy Performance Contracts (2015-MR-1)
School Districts Energy Performance Contracts 2015MR1
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1City of Binghamton – City Operations (2015M-280)
… through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed by a seven-member Common Council. The 2015 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately … fund to other departments and districts accounted for in other funds. However, we found that the allocation method … – such as payroll, Justice Court, and municipal garage – in allocations to departments that did not use them. These …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… elected members, including the Town Supervisor and four Council members. The Town’s 2012 operating expenditures … concession stand bank account and were not reviewed and approved by the Board, or recorded in the financial system. … for recreation department supplies are audited and approved by the Board prior to payment. Establish policies …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Wayne – Justice Court (2013M-52)
Town of Wayne Justice Court 2013M52
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within … accounting records are complete, accurate and maintained in a timely manner. Prepare and provide the Board with … for each fund, and file annual financial reports with OSC in a timely manner. Perform a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of Livonia – Board Oversight and Information Technology (2014M-221)
… through April 15, 2014. Background The Village of Livonia is located in the Town of Livonia in Livingston County and has a population of approximately 1,400.The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Village of Allegany – Vehicle Fuel (2012M-308)
… was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through … officials did not seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement policy. … have saved approximately $1,100, or four percent on the fuel purchases we reviewed. The Board authorized the payment …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Spencer – Financial Condition (2013M-119)
… records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted an annual financial report … not include sufficient information to enable the Board to monitor the Village’s financial activities against the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of New Baltimore – Procurement Practices (2013M-203)
… approximately $301,000 in purchases that were not properly bid as required by law, and approximately $94,000 in …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through … by an elected Mayor and an eight member elected Common Council. The City’s total budgeted appropriations for the … of over $11.4 million. This has occurred because the Council adopted budgets that were not based on prior year’s …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Town of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2012, through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves … Town of Chautauqua Fiscal Stress 2013M220 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220