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Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period … February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, … a population of approximately 3,000 residents. The Village is governed by a Board of Trustees, which comprises four …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… with ECA activities. Key Recommendations Maintain separate club records including deposit slips, duplicate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityCity of Johnstown – Financial Management (2020M-134)
… adequately plan and monitor Emergency Medical Services (EMS) financial operations. As a result, the City could lose … Develop and adopt policies and procedures over the EMS function. City officials were given an opportunity to …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Town of Deerpark – Budget Review (B6-15-23)
… Identify other revenue sources to replace fund balance or make corresponding reductions in expenditures in future …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… did not fulfill its fiduciary responsibilities to ensure money was adequately safeguarded and accounted for and … neither the Company nor we were able to confirm all money was properly deposited, disbursed and accounted for. 21 … vehicle’s repair. Officers improperly borrowed Company money. Key Recommendations Establish adequate controls and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… manner. The CEO did not reimburse the Corporation for his personal use of the Corporation’s vehicle until the …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeVillage of Liberty – Budget Review (B4-14-9)
… The proposed budget does not include a tax overlay or provisions for infrastructure needs. There are budget gaps …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… services in accordance with their IEPs. We reviewed IEPs for 28 students who received services in 2018-19. We found … missed sessions. The District was not reimbursed for 427 of 729 eligible services (59 percent) totaling … on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andHealth and Safety of Children in Foster Care (Follow-Up)
… six recommendations included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial … many of the critical functions required to protect the health and safety of foster children. For example, we found …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followTown of Oppenheim – Town Clerk Operations (2014M-248)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the period January 1, … of all moneys received and did not make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not … The purpose of our audit was to examine the Clerks operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… to balance with the Town's cumulative cash balance versus the cash attributable to each individual fund. The …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… the details of the upcoming competitive sale scheduled for October 28 of State of New York General Obligation … Bonds, totaling $916 million. The bonds will be issued for the purpose of refunding certain outstanding State of New … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsIndian River Central School District – Financial Condition (2016M-287)
… July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns of … Indian River Central School District Financial Condition 2016M287 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287North Babylon Union Free School District – Online Banking (2023M-156)
… Audit Objective Determine whether North Babylon Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Lincoln - Disbursements (2022M-198)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Akron – Selected Financial Activities (2016M-133)
… and reports for the period June 1, 2014 through December 22, 2015. Background The Village of Akron is located in the … development of long-term solutions. Key Recommendations Bill both water and sewer customers based on accurate meter …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… the Washington County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … whether the Washington County County Department of Weights and Measures Department completed required testing of all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Hammond Fire District – Board Oversight (2024M-151)
… that it received sufficient monthly financial reports to effectively monitor financial operations throughout the … (Town Law) Section 176-e which requires each Board member to complete fiscal training in a timely manner. One Board … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Wallace Fire District – Board Oversight (2024M-126)
… not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, … and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126