Search
Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and … period, we reviewed 10 deposits totaling $52.9 million. All 10 deposits we reviewed were properly receipted, deposited timely and intact, and accounted for. Of the 558 disbursements totaling $52.2 million paid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… passed. The District may also lose the remaining $82,244 in State aid if officials do not properly submit claims for … State aid claims are accurately prepared and submitted in a timely manner for all eligible nonresident homeless … list and submit eligible claims for reimbursement in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidWestern Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… for clerical employees. Although the audit period overlaps with the pandemic timeline, which BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Border City Hose Company – Financial Oversight (2025M-39)
… financial management. The former Director/Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Town of Oxford – Procurement (2024M-88)
… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may … in place. Specifically, competition was not sought for: 52 purchases subject to competitive bidding … which were subject to the Policy. Four contracts for public works purchases totaling $31,689. Insurance …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Objective Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services (BOCES) officials … Determine whether Greater Southern Tier GST Board of Cooperative Educational Services BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTown of Stafford – Capital Projects (2024M-17)
… relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board was not …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price … Key Findings The Department did not complete all required testing of weighing and measuring devices or maintain … not develop and implement procedures for price accuracy testing. Key Recommendations Perform required testing in …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price … and Measures (Director) did not complete all required testing of weighing and measuring devices or maintain … not develop and implement procedures for price accuracy testing. Key Recommendations Perform required testing in …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Orange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the District’s budget process for … sufficient and complete information. Base budget estimates on reasonable assumptions using historical trends, actual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Vestal Fire Department – Financial Activities (2014M-265)
… internal controls over selected financial activities for the period January 1, 2013 through June 30, 2014. … often disbursed moneys before expenditures were approved for payment. Key Recommendations Ensure that officers are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department revenues … Update the bylaws to formalize the agreement with the Auxiliary regarding the details of the financial support …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… September 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of … Raquette Lake Fire District No 3 Internal Controls 2013M379 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… audit was to evaluate the Company’s financial operations for the period January 1, 2012 through December 31, 2013. … approximately 25 active members. Budgeted appropriations for the 2013 fiscal year totaled $128,000. Key Findings We …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… 2012 through December 5, 2013. Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire protection services to the Town. The Company’s administrative Board comprises seven members and decision making power lies with the membership’s vote. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Caledonia Joint Fire District Internal Controls Over Financial Operations 2013M350 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsVillage of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation … as a financing source rather than using recurring revenue to finance recurring expenditures. The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three years. The Mayor and …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Port Chester – Payroll (2017M-115)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Westmoreland Central School District – State Transportation Aid (2017M-220)
… whether the District applied for all State transportation aid to which it was entitled for the purchase of new buses … District officials did not apply for State transportation aid within one year of purchase for 18 buses purchased during … audit, the Business Manager prepared and submitted State aid forms to the New York State Department of Education for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and … Wayne County Water and Sewer Authority Water and Sewer Operations and Wastewater …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewater