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Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely manner. Key … did not properly record her leave usage . She earned and used leave that she was not entitled to and paid herself …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… Key Recommendations Continue to adjust user charges in the sewer district as needed to enable the fund to become …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… Determine whether the Board provided adequate oversight and management of the Town hall capital project. Key Findings … However, it did not prepare an itemized project budget and did not appropriately monitor the project. As a result, … costs. Key Recommendations Approve an initial project cost and itemized capital project budget including all anticipated …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… Determine whether Recreation Department Department cash receipts were properly recorded …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… of supporting documentation to verify their eligibility and/or were incorrectly granted or calculated. Ten … Ensure previously granted exemptions are supported and continue to meet eligibility requirements. Except as … Town officials generally agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… School District (District) officials maintained a complete and accurate inventory of information technology (IT) … Key Findings District officials did not maintain complete and accurate IT inventory records. As a result, officials … all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentBorder City Hose Company – Financial Oversight (2025M-39)
… – pdf] Audit Objective Determine whether Border City Hose Company Inc. (Company) officers provided adequate oversight of Company operations to ensure financial activities were … Determine whether Border City Hose Company Inc Company officers provided adequate oversight of …
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)
… – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive process to procure … Determine whether the Town of Oxford Town officials used a competitive process to procure …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … accounting procedures. As a result, inadequate records and reports were maintained and the Board lacked the financial information necessary to … Dolgeville Village Treasurer maintained adequate records and reports to allow the Board of Trustees Board to properly …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… January 1, 2013 through June 30, 2014. Background The North Patchogue Fire District is located in the Town of … North Patchogue Fire District Fuel Inventory and Cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mGreenville Fire District #1 – Board Oversight (2014M-376)
… #1 is a district corporation of the State, distinct and separate from the Town of Greenville, located in Greene … budgets did not include detailed estimates of revenues and did not include estimates of fund balance. Reserve funds … established. Claims were paid prior to Board review and did not contain itemized vouchers. The Treasurer does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Village of Franklin – Fund Balance Management (2018M-13)
… was to determine whether the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in … County and has a population of approximately 375. The Village is governed by an elected three-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… through April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben County and has a population of … Village of South Corning ClerkTreasurers Records and Reports 2017M114 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… period July 1, 2015 through June 9, 2017. Background The Florida Union Free School District is located in the Towns of … Florida Union Free School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine schools … for fiscal years 2013-14 through 2015-16 that resulted in overestimated appropriations totaling $24.9 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsVillage of East Rockaway – Justice Court Operations (2017M-206)
… 2015 through May 31, 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County … Village of East Rockaway Justice Court Operations 2017M206 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206City of Watertown – Information Technology (2017M-184)
… Jefferson County and is governed by an elected five-member Council. General fund budgeted appropriations for the 2016-17 fiscal year totaled $42 million. Key Findings The Council did not adopt policies and City officials did not … rights to the City’s network and financial system. The Council has not adopted adequate information technology (IT) …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials … water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestchester County – Budget Review (B18-6-2)
… review was to determine whether the significant revenue and expenditure projections in the County’s adopted budget … for fiscal year 2018. Key Findings Significant revenue and expenditure projections in the proposed budget are … collective bargaining agreements (CBAs) have expired and the County faces potential significant increased salary …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Middletown Enlarged City School District – Financial Condition (2017M-245)
… Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245