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Village of Nichols – Financial Condition (2013M-50)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 1, 2013. Background The Village of Nichols is … tax distributions. Key Findings We found that from 2007-08 to 2011-12 the Village had unforeseen expenditures of $89,500 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls over the … and make questionable payments to herself totaling as much as $4,442. The Treasurer collected, recorded and …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Suffolk County Probation Department – Restitution Payments (S9-20-9)
… report - pdf ] Audit Objective Determine whether the Suffolk County (County) Probation Department (Department) officials … in the County’s response letter. … Determine whether the Suffolk County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Town of Saranac – Payroll (2014M-289)
… July 31, 2014. Background The Town of Saranac is located in Clinton County and has a population of approximately … check stock was not safeguarded because it was kept in an unlocked filing cabinet in the Secretary’s office and was accessible to other Town …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Afton – Budgeting Practices (2013M-304)
… August 22, 2013. Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. … on capital improvements to Town facilities. Additionally, in the current fiscal year over $590,000 was spent on the … These poor budgeting practices led to operating deficits in certain years for the various funds. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Village of Airmont – Claims Auditing (2024M-1)
… and determined that none of these claims were audited by the Board. In addition: One vendor was potentially …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Town of Glen - Water and Sewer Operations (2023M-167)
… the Town of Glen (Town) officials properly managed water and sewer fund financial operations. Key Findings Town officials did not properly manage water and sewer fund financial operations. The Board did not adopt the water and sewer rates that were charged to customers or audit the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Cato – Water Financial Operations (2023M-145)
… capital plans until the Cayuga County Health Department forced the Board to submit a plan. In addition: $42,696 in …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Selected Employee Travel Expenses
… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Friendship Central School District – Fund Balance and Reserves (2022M-55)
Determine whether the Friendship Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Le Roy Central School District – Reserve Funds (2022M-110)
… employee benefit accrued liability reserve is overfunded by $426,000. Key Recommendations Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Fiscal Stress Monitoring System Statistics
… Since 2013, the Office of the New York State Comptroller’s (OSC) Fiscal Stress … (FSMS) has been alerting communities across New York State of the fiscal challenges their local governments are facing. … stress. Below is an interactive map showing the percentage of municipalities that received a fiscal stress designation …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… reasonable assurance that they would be able to prevent or detect inappropriate changes to financial data, improper transactions or the misappropriation of funds in the financial application … agreed with our findings and indicated they have initiated or plan to initiate corrective action. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… timely to the Internal Revenue Service (IRS) or the New York State Department of Taxation and Finance (NYSDTF), …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… not provide adequate oversight, segregate payroll duties or develop compensating controls or develop written policies and procedures for these duties. … $55,407 in overtime payments that could have been avoided or reduced. Key Recommendations Ensure employees are paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Town of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue 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-110Greece Central School District – Procurement of Professional Services (2024M-129)
… (Board) and District officials sought competition for the procurement of professional services. Key Findings … and District officials did not always seek competition for professional services. As a result, officials cannot … provide documentation to support the competition process for 33 professional service providers that were paid $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentRetirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York State or any municipal employer in the State, membership in the New York State Police and Fire Retirement System …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipRetirement System Membership – Regional State Park Police Plan
… in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membership