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City of Hornell – Business Improvement District (2018M-38)

… oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). … oversight of the BID and the Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As a result, the …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38

Clarence Central School District – Financial Condition Management (2022M-46)

… year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit period. However, $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46

Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)

… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background The District is a district …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m

Housing Authority Administrative Expenditures (2016-MS-2)

… - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town of Hempstead , … of Audit The purpose of our audit was to determine whether housing authorities were adequately controlling and … January 1, 2012 through November 25, 2015. Background Housing authorities are public corporations that generally …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2

Town of Delhi - Highway Department Leave Records (2020M-53)

… report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway … (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not being properly …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53

Town of Exeter – Town Clerk/Tax Collector (2024M-15)

… in a timely manner and did not remit these collections to the Supervisor in a timely manner. Specifically, the Clerk … of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as … and an accountability analysis by preparing a list of liabilities and comparing it to reconciled bank …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15

Town of Perth – Conflict of Interest (2024M-142)

… sole proprietor of an automotive company that did business with the Town. Therefore, the Board member had a prohibited … and was paid $13,183 for the repair. The Board member with the prohibited conflict of interest, the Town Supervisor … the $13,183 payment. According to the Board member with the conflict of interest, he approved the claim because …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142

Village of Addison – Board Oversight (2024M-8)

… enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the Comptroller’s audit … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8

Hammondsport Central School District – Multiyear Planning (2024M-54)

… million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54

Village of North Haven – Collections (2024M-99)

… report – pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were … 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC … collections totaling $537,175 did not indicate the date of receipt. Therefore, officials and OSC auditors could not …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99

Village of Pomona – Transparency of Fiscal Activities (S9-24-17)

… (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17

East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)

… School District (District) officials secured user account access to the network and financial application and developed … plan. Key Findings District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-application

Maine-Endwell Central School District – Financial Condition (2013M-49)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Over the past three years, District officials have tried to maintain the same level of programs and services while … tax levy as low as possible. However, they were able to do so only by continually appropriating fund balance, …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49

Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)

… February 6, 2014. Background The Forestville Central School District (District) is located in several towns in … Forestville Central School District Transportation Operations and Cafeteria …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-and

Town of New Baltimore – Procurement Practices (2013M-203)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices … January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … Town of New Baltimore Procurement Practices 2013M203 …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203

Village of Montgomery – Audit Follow-Up (2021M-50-F)

… located in the Town of Montgomery in Orange County, is governed by an elected Board composed of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial activities. The appointed Treasurer is the chief fiscal officer and responsible for the Village’s …

https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-f

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