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Town of Owego Fire District – Board Oversight (2013M-26)
… 13, 2012. Background The Town of Owego Fire District is a district corporation of the State, distinct and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners … established expectations. The payroll vendor has access to a District bank account with a significant amount of District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Orleans County – Department of Social Services (2012M-222)
… to September 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The … Assistance Program (SNAP) applications accurately and in a timely manner. However, the County’s process could be … when the client was at work or school because DSS does not require individuals to submit work schedules. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… January 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson … City entered into an intermunicipal agreement to establish a joint sewage activity whereby the City and the Village … a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mIntroduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to … sessions or to perform other job-related duties. While travel and conference expenses are generally not a … for improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionHousing Authority Administrative Expenditures (2016-MS-2)
… through November 25, 2015. Background Housing authorities are public corporations that generally provide affordable … were founded to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an … and procedures, to help ensure that authority resources are used only for appropriate authority expenditures. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… School is an educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which was granted a five-year …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mVillage of Allegany – Vehicle Fuel (2012M-308)
… ($1 million), water ($300,000) and sewer ($400,000) funds. Key Findings Village officials did not seek …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Lebanon – Justice Court (2013M-247)
… operations for the period January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in Madison …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … a new proof of residence be submitted when a student’s address changes. Key Recommendation Periodically verify the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardCheektowaga Central School District - Capital Project Management (2022M-90)
… managed the Districts Union East Elementary School capital project Project in a transparent manner …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town Law) Section 35. Instead, the Clerk made …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Rapids Fire Company – Credit Cards (2023M-86)
… complete report – pdf] Audit Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card … users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) … or bylaws, and the members did not perform a review of credit card purchases. The Treasurer did not perform the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 … The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Ripley – Town Clerk Collections (2024M-139)
… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did not always record, deposit, remit and report all collections in a timely and accurate manner. … Town ClerkTax Collector Clerk recorded deposited remitted and reported all collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Town of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. … Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, … of the people of the State. The SCIDA was established in 1970 and is governed by a Board comprising nine members … detailing any business interests; however, the County does not unseal and review the financial disclosure forms or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… and implement procedures to ensure that PILOT payments are made accurately and timely. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectOpinion 88-13
… officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … is the vice-president and holder of 19.7% of the voting stock of an insurance company which provides insurance … provides an exception for interests arising as a result of stock ownership or control if less than 5% of the outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 94-16
… governing board member and treasurer is stockholder) -- Stock Ownership (designation of bank as depository when IDA … interest solely because he or she owns less than 1% of the stock of a bank named as a depository of the IDA. In … in question owns less than 1% of the outstanding stock of the bank. Initially, we note that, by informal …
https://www.osc.ny.gov/legal-opinions/opinion-94-16