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Village of Madison - Collections (2023M-160)
… Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely. Key Findings The … of Madison Village ClerkTreasurer recorded and deposited all collections accurately and timely …
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)
… to disposing of vehicles and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel reports to identify …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town … audit town lisle highway department longterm planning …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not … audit town Chemung intermunicipal consolidation agreement …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… for, recorded and reported financial transactions in a timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer did not … (NYSLRS). Key Recommendations Deposit all cash receipts in a timely manner, within the legal requirements. Develop …
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)
… will end 2018 with a budgetary deficiency of $40,000. As a result, the sewer district will require advances from the …
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)
… an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not … approximately $265,000. The Board inadequately planned for the project, which resulted in the need to borrow … of work. Ensure that the use of reserve funding sources for capital projects are in compliance with applicable …
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, reconciled and remitted … recreation attendant (attendant) did not remit Department cash collections of approximately $170,000 for deposit. OSC’s … not ensure there were adequate controls over Department cash receipts. The attendant performed the majority of …
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)
… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … after they were entered by the clerk, allowing errors in the calculation of these exemptions to go undetected. Key … to meet eligibility requirements. Except as specified in Appendix B, Town officials generally agreed with our …
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)
… officials maintained a complete and accurate inventory of information technology (IT) equipment. Key Findings … would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive written … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not …
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)
… of property (an A misdemeanor) and was ordered to pay full restitution of $18,772.53. The Company reorganized as a …
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 … in place. Specifically, competition was not sought for: 52 purchases subject to competitive bidding … which were subject to the Policy. Four contracts for public works purchases totaling $31,689. Insurance …
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)
… 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. … the New York State Office of the State Comptroller (OSC) for the 2019-20 through 2022-23 fiscal years. Key …
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)
… to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process … million. Key Findings District officials did not purchase fuel in the most economical manner. The District did not … county contracts for the purchase of gasoline and diesel fuel. Enforce and monitor compliance with the Board-adopted …
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)
… there is no independent oversight to ensure that completed bank reconciliations are correct. Key Recommendations Ensure … that required reports are provided to the Board and that bank balances are correctly reconciled to District account balances. …
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)
… 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of … Village of Franklin Fund Balance Management 2018M13 …
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)
… of our audit was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through April 27, … is located in the Town of Corning in Steuben County and has a population of approximately 1,100. The Village is … The Clerk-Treasurer did not maintain complete, accurate and timely accounting records. The Board did not receive …
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)
… information technology (IT) were appropriately designed and operating effectively for the period July 1, 2015 through … Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with approximately 820 students. The …
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)
Massapequa Union Free School District Budget Practices and Reserve Funds 2017M113
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)
… least $1,963 each month between January and June 2016. The bail bank account had a balance of $1,590 as of May 31, 2017, … cash exceeds known liabilities. Maintain a record of bail for each account and review existing bail records to determine how to disburse the existing funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206