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Town of Lodi – Town Hall Capital Project (2024M-130)

… the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the competitive bidding process for the pantry portion of the Project. The Board and its contractors …

https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130

Border City Fire District – Board Oversight (2024M-137)

… As a result, the former District Fire Department Chief (Chief), who was also a Director of the Border City Hose … the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137

Town of Evans – Employee Benefits (2024M-53)

… report – pdf] Audit Objective Determine whether Town of Evans (Town) officials maintained leave records and paid separation and health insurance opt-out payments (opt-out payments) that … Determine whether Town of Evans Town officials maintained leave records and paid …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53

Lyme Central School District – Financial Management (2024M-87)

… the same period ranging from 16 to 19 percent of the upcoming year’s budget, which was $1.0 million to $1.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87

Town of Volney – Financial Operations Oversight (2024M-93)

… report – pdf] Audit Objective Determine whether the Town of Volney (Town) Town Supervisor (Supervisor) performed his … and the Town Board (Board) provided adequate oversight of financial operations. Key Findings The Supervisor did not … and the Board did not provide adequate oversight of financial operations. As a result, the Town may have …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)

… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … officials agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4

Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)

… April 30, 2014. Background The Hauppauge Fire District is a district corporation of the State, distinct and separate … of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an elected five-member Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375

Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)

… Background The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit corporation with approximately 35 … nine-member Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, … payment. Ensure that an adequate, documented annual audit is completed by the audit committee. Prepare an annual budget. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activity

Town of Butler – Financial Management (2024M-119)

… for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual Financial Report … eight recommendations to help improve the Town’s financial management. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119

Town of Orangeville – Town Clerk/Tax Collector (2023M-80)

… for 21 of the 24 months reviewed. Deposit Clerk fees and real property tax collections within required timeframes or in a timely manner. Remit real property tax collections totaling $2 million to the Town … the required timeframes. Accurately record and report real property tax collections. In addition, the Clerk was …

https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80

Uniondale Union Free School District – Information Technology (2023M-61)

… Supervisor did not: Establish written procedures for granting, changing and disabling nonstudent network user … Recommendations Develop and adhere to written procedures for granting, changing and disabling nonstudent network user …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61

Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)

… did not return forfeited funds totaling $25,701 to the District, as required. Because officials did not … agreement. Annually reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be returned to the District. Establish written procedures for monitoring …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan

City of Salamanca – City Comptroller’s Financial Reports (2023M-97)

… Comptroller (Comptroller) completed timely and accurate annual and monthly financial reports. Key Findings The … practices and did not complete timely and accurate annual and monthly financial reports. As a result, the City … fund cash was overstated by approximately $330,000. Annual financial reports for 2018 through 2021 were not filed …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97

Cortland County – Public Water Supplies (2016M-318)

… 1, 2015 through May 13, 2016. Background Cortland County is located in the southern tier of New York State and has a population of approximately 48,500. The County is governed by the County Legislature, which is composed of 17 elected members who represent its one city, …

https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318

Gardiner Fire District – Length of Service Award Program (2013M-265)

… January 29, 2013. Background The Gardiner Fire District is located in the Town of Gardiner in Ulster County. The District is governed by an elected five-member Board of Fire … $367,000. Key Findings The District’s LOSAP Point System is inconsistent with General Municipal Law. The Board did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265

Mechanicville City School District – Financial Condition (2017M-93)

… 2017. Background The Mechanicville City School District is located in the City of Mechanicville and part of the Towns … The District, which has approximately 1,330 students, is governed by a seven-member Board of Education. Budgeted … and capital plans. Ensure that the amount of fund balance is in compliance with statutory limits. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93

Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)

… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the … May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The … general and highway funds. The Town has not used appropriated fund balance as an actual financing …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131

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