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Town of Stafford – Capital Projects (2024M-17)
… water districts was paid for by taxpayers not living in or receiving benefit from these water … the Board. Include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the … Appendix B includes our comments on issues raised in the Town’s response. …
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-s9-24-10Town of Huron – Financial Management (2014M-367)
… 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. … adopted budgets with unrealistic estimates, which resulted in the accumulation of surplus funds and higher tax levies … reasonable level of surplus fund balance to be maintained in each fund to meet the Town’s needs. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… for 2014 totaled approximately $1.22 million. Key Findings Town officials failed to establish comprehensive … of internal controls over transfer station cash receipts. Key Recommendations Establish comprehensive payroll …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Hampton – Justice Court Operations (2013M-305)
… of our audit was to review internal controls over the Courts financial activity for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Haldane Central School District - School District Website (S9-19-32)
… complete report - pdf ] Audit Objective Determine whether the Haldane Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … tax report card. Comprehensive budget-to-actual results or the corrective action plan (CAP) in an easily accessible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… whether City of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes. Key Findings City officials did not … and employee reimbursements were properly supported and for appropriate purposes. No formal City-wide policies were …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Bolivar-Richburg Central School District - Financial Management (2019M-17)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17City of Long Beach - Financial Condition (2019M-133)
… fund balance decreased 68 percent from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology … Village officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Village of HastingsonHudson Board Oversight 2018M92 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… City , Brockport Central , Camden Central , Corning City , East Ramapo Central , Kenmore-Town of Tonawanda Union Free , Plattsburgh City , South Colonie Central , and South Huntington Union Free . Audit Objective To determine …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Town of Preston - Financial Management (2018M-81)
… Determine whether the Board established a fund balance and reserve policy and multiyear financial and capital plans to address the Town’s operational and …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to … Appendix B includes our comments on the issues raised in the District’s response letter. 1 Refer to the Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Ensure purchases are made using a competitive process in accordance with the policy and procedures and adequate … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Madison County - Claims Audit and Payment Process (2019M-142)
… claims totaling $1.3 million were paid without Board approval. The Treasurer did not control the check signing … sufficient detail and supporting documentation prior to approval. Ensure the Treasurer controls her signature when it …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Sidney Central School District - Financial Management (2019M-243)
… reported fund balances exceeded its statutory limit in all three fiscal years. After adding back unused … and reduce them to reasonable levels, as appropriate, in accordance with applicable statutes. Reduce surplus fund balance in a manner that benefits District taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Border City Hose Company – Financial Oversight (2025M-39)
… even the limited oversight responsibilities outlined in the Company’s bylaws. Instead, certain officers hindered … of grand larceny for allegedly stealing from the Company. In July 2024, the former Director/Chief pleaded guilty to … of $18,772.53. The Company reorganized as a social club in 2024; therefore, there was no official response to this …
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)
… did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had alternative procurement procedures in place. Specifically, competition was not sought for: 52 … the Town obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88