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Village of Madison - Collections (2023M-160)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… complete report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … Determine whether Deer Park Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain complete, accurate and up-to-date IT inventory records. Perform periodic physical … and indicated that they have initiated or plan to initiate corrective action. …
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)
… financial management. The former Director/Chief was arrested on charges of grand larceny for allegedly stealing …
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)
… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had … obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The audit …
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)
… manage Village finances. The Treasurer did not: Properly account for fund balance within each Village fund or establish capital projects funds to separately account for the financial activity of projects undertaken. … Periodically reconcile water and sewer receivable control account balances to the total of the individual customer …
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)
… fuel inventory and to assess its cash disbursement process for the period January 1, 2013 through June 30, 2014. … to approximately 18,000 residents. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings … bids or use available State and county contracts for the purchase of gasoline and diesel fuel. Enforce and …
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)
… internal controls over the District’s financial operations for the period January 1, 2013 through July 10, 2014. … Fire Commissioners. The District’s budgeted appropriations for 2014 totaled $317,350. Key Findings District budgets did … over the budgeting process. Review the legal requirements for reserve funds and legalize existing reserve accounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … President and a five-member Board of Trustees. Expenses for the 2013 fiscal year were $543,185. Key Findings The … that all cash receipts are turned over to the Treasurer for deposit. Update the bylaws to formalize the agreement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialVillage of Franklin – Fund Balance Management (2018M-13)
… the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, 2017. … Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year totaled approximately $150,000. … maintained. Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a …
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)
… Orange County and operates two schools with approximately 820 students. The District, which is governed by an elected …
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)
… Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine …
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)
… recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, 2017. Background … cash exceeds known liabilities. Maintain a record of bail for each account and review existing bail records to … Review cash receipt documentation included with deposits for completeness and accuracy. …
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 ensured that water … whether officials adequately safeguarded electronic access to the Authority’s water and wastewater systems for the … $405,000. The Authority did not establish a formal process to review or approve water and sewer penalties or account …
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 … of the County’s collective bargaining agreements (CBAs) have expired and the County faces potential significant …
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)
… period July 1, 2016 through June 30, 2017. Background The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in … Middletown Enlarged City School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor … 1, 2015 through October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population … Town of Carlton Town Supervisors Fiscal Responsibilities 2017M263 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
JordanElbridge Central School District Financial Condition Management 2017M241
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-management