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Town of Afton – Budgeting Practices (2013M-304)

… The Town of Afton is located in Chenango County and has a population of 2,851 residents. The Town is governed by an …

https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a … represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds

Onondaga County – Court and Trust Funds (2025-C&T-3)

… Review The purpose of our review was to determine whether County officials established appropriate controls to … may be provided to the court and then delivered to a county’s chief fiscal officer (CFO) for safekeeping. Payments … in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as required …

https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3

Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)

… managed the financial condition of the water and sewer districts by reasonably estimating budgets and ensuring … manage the financial condition of the water and sewer districts. We found the following: Officials did not … accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five districts incurring …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116

East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)

… and refer to annual textbook inventory records prior to filling textbook orders or ordering new textbooks. The Board …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-school

Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)

… at least 400 active IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, … information for 201 devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment

Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)

… officials established adequate controls over user accounts for the financial application to help prevent inappropriate access and use. Key … did not establish adequate controls over user accounts for the financial application to help prevent inappropriate … officials established adequate controls over user accounts for the financial application to help prevent inappropriate …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-access

Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)

… ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period … the Village pursuant to contracts with the Towns of Butler, Victory and Wolcott. The Company is governed by a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financial

Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)

… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controls

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… As a result, the Board of Trustees’ (Board’s) ability to make informed financial decisions was inhibited because … and the re-levy of unpaid water and sewer charges to the control accounts. The current Clerk-Treasurer did not … file periodic payroll reports or remit withholdings timely to the Internal Revenue Service (IRS) or the New York State …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

Town of Chesterfield – Town Clerk (2024M-110)

… receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …

https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… inaccurate and unsupported. Paid five employees $55,407 in overtime payments that could have been avoided or reduced. … which they are entitled. Review payroll errors identified in this report and, if appropriate, consult with the attorney … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96

Greece Central School District – Procurement of Professional Services (2024M-129)

… attorneys since 2011, and an occupational and physical therapy provider since 2006 without seeking competition. …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024m

Barnard Fire Department – Financial Controls (2015M-134)

… Greece, Monroe County. The Department, which is governed by a five-member Board of Directors, is affiliated with the … to perform the key financial oversight duties required by the bylaws. Neither the Treasurer nor the Board prepared …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134

Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)

… Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, … did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint a finance … by the Treasurer and determine the status of the $7,123 in questionable cash withdrawals. Appoint a finance committee …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176

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