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Manorville Fire District – Board Oversight and Fuel (2016M-411)
… July 31, 2016. Background The Manorville Fire District is a district corporation of the State, distinct and separate … Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected five-member Board of Fire … policies and procedures to ensure that the fuel supply is periodically measured and that adequate fuel inventory …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Clarence Public Library – Audit of Claims (2016M-355)
… in Erie County. The Library, which received its charter from the Board of Regents of the New York State Education …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Town of Rosendale – Justice Court (2014M-232)
… December 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is governed by an elected five-member Town Board, which … of the Town Supervisor and four Board members, and is responsible for overseeing Town activities, including the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town 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-91Amherst Central School District –Financial Condition (2016M-167)
… the year. The District improperly used more than $330,000 from one reserve and overfunded two reserves with balances …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Town of Stafford – Capital Projects (2024M-17)
… paid for by taxpayers not living in or receiving benefit from these water districts. Specifically, the Board and Town …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… 26 of 36 sports leagues were not maintained. The former Director awarded scholarships (i.e., waived registration … any guidelines, Board oversight or approval. The former Director inappropriately used Village bank accounts for … As a result of our audit and investigation, the former Director was arrested and pleaded guilty in December 2022 to …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Brighton Central School District – Procurement (2022M-205)
… contracts, officials used vendors that were granted awards from group purchasing organization contracts. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Williamsville Central School District – Financial Management (2022M-193)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193City of Long Beach – Budget Review (B23-7-3)
… appropriate action to implement or resolve recommendations from our budget review issued in May 2022. Background The …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… Villages did not receive all the benefit they should have from County sales tax distributions. The Town Board (Board) …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… not review, verify and approve County chargebacks prior to payment or actively oversee the procurement of … staff for all chargebacks for County services prior to approving payment. Develop a revised procurement policy …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… banking or purchasing records, funded and disbursed money from reserves without authorization and paid unapproved …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Town of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing practices for the … contract discounts. Recover any overpayments Town made to the State contract vendor. … Town of Darien State Contract …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position … The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, which is …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Incarcerated and Death Matches
… Purpose Our Office examined $1.4 billion in payments for more than 17 million in medical and other service charges the New York State Insurance Fund (NYSIF) made on behalf of … matched the payments to the Social Security Administration Death Master File as of April 5, 2017. Our objective was to …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesPersonal Income Tax Refunds
… We examined refunds processed during the calendar year January 1, 2016 through December 31, 2016. Background …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsCazenovia Central School District – Financial Condition (2015M-327)
… reserve funds prior to 2011-12 and used about $2.5 million from reserves to help fund expenditures in the face of its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… the Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Cortland Enlarged City School District - Budget Review (B4-15-12)
… The District’s budget includes the use of $2 million from the retirement contribution reserve fund; however, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12