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Town of Lodi – Town Hall Capital Project (2024M-130)
… of Lodi (Town) Board (Board) adequately managed the Town Hall Capital Project (Project). Key Findings The Board did … timeline, for the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the … Town of Lodi Town Board Board adequately managed the Town Hall Capital Project Project …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Town of Evans – Employee Benefits (2024M-53)
… unable to explain why the former Supervisor was treated differently than other Board members. These errors and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Village of Catskill – Accounting Records and Reports (2024M-66)
… complete report – pdf] Audit Objective Determine whether the Village of Catskill (Village) Clerk-Treasurer maintained … accounting records and timely reports. Key Findings The Clerk-Treasurer did not maintain complete and accurate … did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town 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-93Red Hook Central School District – Inventories (2023M-133)
… adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account … purchases and usage, or determine whether unauthorized E-Z Pass charges occurred. Because the District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133North Babylon Union Free School District – Online Banking (2023M-156)
… Audit Objective Determine whether North Babylon Union Free School District (District) officials ensured online … Determine whether North Babylon Union Free School District District officials ensured online …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Farmingdale Union Free School District – Payroll (2024M-22)
… with adequate planning. We determined that the Board of Education (Board) and District officials: Did not … work. Ensure all nonemergency overtime is preapproved in writing and properly documented. Properly budget for and … overtime. District officials agreed with certain aspects of our report and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through May … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not ensure that claims … not filed the required annual financial reports with OSC for the past two years. Key Recommendations Adopt policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… Three components at the Recycling Center, such as adequate clearance on the latch side of doors to accommodate a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight … of the State, distinct and separate from the Towns of Vienna and Annsville, in Oneida County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed timely and accurate … annual and monthly financial reports. As a result, the City Common Council (Council) did not have accurate and … Determine whether the City of Salamanca City Comptroller Comptroller completed …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Seneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s … for the period January 1, 2015 through November 1, 2016. Background Seneca County is located in the Finger Lakes … five municipal water and sewer customers, the four largest commercial customers and two water and sewer service …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Bohemia Fire District is a district corporation of the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… activities for the period January 1, 2013 through March 31, 2015. Background The East Kingston Volunteer Fire … The Board did not require the Treasurer to submit an annual report and did not annually audit the Treasurer’s records as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTown of Carlisle – Fund Balance (2017M-106)
… of Audit The purpose of our audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is governed by an elected five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… The purpose of our audit was to assess potential revenue enhancement opportunities and controls over the cash receipts … Department of Weights and Measures Potential Revenue Enhancement and Internal Controls Over Cash Receipts 2013M278 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is governed by … Union Free School District Financial Condition and Audit of Claims 2015M57 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… and review the internal controls over the parking ticket collection process for the period January 1, 2015 … 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The Police Department's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Bethpage Fire District is a district corporation of the State, distinct and separate from the Town of Oyster Bay and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50