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Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… expenditures and reducing property taxes. At the end of 2017-18, the District exceeded the 4 percent statutory … by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionTown of Chili - Financial Management and Cash Receipts (2019M-167)
… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and highway funds. Did not adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167East Irondequoit Central School District - Financial Management (2019M-28)
… in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also … complies with statutory limits and use surplus funds for one-time expenditures, paying down debt or applying it to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Dalton-Nunda Central School District – Financial Management (2020M-92)
Determine whether the DaltonNunda Central School District District Board of Education Board and District officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Southern Cayuga Central School District – Financial Condition (2020M-77)
… condition. The Board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of … operating surpluses and did not use about $1.1 million in appropriated fund balance. As of June 30, 2019, … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Wallace Fire District – Board Oversight (2024M-126)
… complete report – pdf] Audit Objective Determine whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Findings The Assessor did not properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Town of Poestenkill – Credit Card Purchases (2024M-34)
… not limited to, household and personal care items, video streaming services and clothes that were made by the former …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… Determine whether the Nassau County County Weights and Measures Division Division …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … of Weights and Measures (Director) did not complete all required testing of weighing and measuring devices or … and Measures Department completed required testing of all weighing and measuring devices used to price goods and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … of Weights and Measures (Director) did not complete all required testing of weighing and measuring devices or … The Department’s master list of business did not include all businesses with timing devices. In addition, the Director …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the … reports. Board minutes were missing from 14 of the 20 meetings held during out audit period. The Board does not … many people bought tickets or attended all fund-raising events. Key Recommendations Require that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… 2015. Background The Jamison Road Volunteer Fire Company, Inc. is a volunteer organization located in the Town of Elma, … Jamison Road Volunteer Fire Company Inc Internal Controls Over Financial Operations 2015M95 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and to review internal controls over procurement for the period January 1, 2013 through April 30, 2014. … approximately 15,000 residents. Budgeted appropriations for 2014 were approximately $3.8 million. Key Findings Three …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… financial policies to assist in safeguarding Department funds, such as policies for cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialClyde Fire Company – Controls Over Financial Activity (2015M-072)
… to payment. Document monthly bank reconciliations for all Company bank accounts, and provide a copy of this … records for the amount of funds that are collected at all fund-raising events. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072LaGrange Fire District – Board Oversight (2014M-127)
… audit was to examine the District’s financial condition for the period January 1, 2012 through December 13, 2013. … approximately 15,700 residents. Budgeted appropriations for 2013 were approximately $5.3 million. Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… budgets, including using fund balance and reserves to finance operations, for the period January 1, 2012, to March … budgets including using fund balance and reserves to finance operations for the peri …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsChautauqua County – Investments and Payroll (2016M-147)
… investment policy or General Municipal Law (GML). Not all salary payments to 23 elected officials and 94 management … oversight of the investment program to ensure that all investments are made in the County’s best interests and …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147