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Sagaponack Common School District - Fund Balance Management (2018M-53)

… exceeding the statutory limit by 57 percentage points. Adopted budgets overestimated appropriations by an …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53

Town of Oyster Bay - Financial Condition Management (2020M-74)

… condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds … our comments on issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74

Town of Rutland – Water and Sewer Charges (2025M-30)

… billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 and 2023, 80 adjustments totaling $57,083 were not … adjustments totaling $5,808 had no documented reason or support for the adjustments. In addition: The Board did not …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… monitored and controlled overtime costs of water treatment plant (WTP) employees. Key Findings Village officials did … monitored and controlled overtime costs of water treatment plant WTP employees …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6

Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)

… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2

Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)

… July 31, 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The … and Pinckney to provide fire protection services, is governed by an elected 13-member Board of Directors. … and the Drill Team’s chief financial officer’s records is performed by the Department’s audit committee. Consider …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activities

Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)

… in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was …

https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax

Connetquot Public Library – Cash Disbursements (2017M-125)

… of our audit was to examine the Library’s controls over cash disbursements for the period July 1, 2015 through … appropriately. The Board did not establish a petty cash fund at the lowest practical amount and did not audit petty cash disbursements made by multiple check signers. Ten …

https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125

Goshen Central School District – Financial Condition (2017M-46)

… our audit was to review the District’s financial condition for the period July 1, 2015 through January 9, 2017. … Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students … reside in the Village of Goshen and the Towns of Goshen, Chester, Hamptonburgh, Wallkill and Wawayanda. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46

Batavia City School District – Financial Condition (2016M-160)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford … budgets to help finance operations, these amounts were not needed because the District’s budgeting practices …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160

Addison Central School District – Financial Condition (2016M-30)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … result in the appropriation of fund balance and reserve funds that will not be used. Review all reserves and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30

Andes Central School District – Financial Management (2013M-250)

… Background The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of Education, which has five elected … amount of the District's unexpended surplus fund balance is in compliance with the Real Property Tax Law statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250

Town of Mohawk – Records and Reports (2013M-113)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records and reports for … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund balances, … or prepare accurate reports that would allow the Board to adequately monitor the Town’s financial operations. …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113

Village of Rhinebeck – Water Fees (2013M-311)

… Purpose of Audit The purpose of our audit was to examine internal controls over water fees for the period … over billing, collecting and enforcing water fees need to be improved. The Clerk’s duties were inadequately … system. The Board did not annually audit, or cause to be audited, the Treasurer’s records. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311

North Shore Public Library – Financial Condition (2013M-344)

… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. Background The North …

https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344

Ticonderoga Central School District – Financial Condition (2013M-154)

… December 31, 2012. Background The Ticonderoga Central School District is located in portions of the Towns of … Ticonderoga Central School District Financial Condition 2013M154 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154

Massena Central School District – Financial Condition (2016M-21)

… accrued liability reserve by about $7.1 million and the tax certiorari reserve by about $1.5 million as of June 30, … the amount reasonably deemed necessary to settle current tax claims and return any excess amount currently in the tax certiorari reserve to the unrestricted fund balance of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21

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