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Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through December 23, 2014. … are to advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andCopiague Fire District– Mechanic Shop Operations (2021M-93)
… and District officials adequately monitored the mechanic shops Shops financial condition and safeguarded District …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Village of Albion – Water and Sewer Rents (2013M-108)
… over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background … four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… complete report – pdf] Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with statutes. Key Findings The Treasurer did not perform his duties in accordance with …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Town of Smithtown – Departmental Operations (2017M-66)
… 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Recover any overpayments made to employees. Hold a public hearing annually prior to entering into and signing contracts …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Rockville Centre Union Free School District – Information Technology (2023M-140)
… Audit Objective Determine whether Rockville Centre Union Free School District (District) officials monitored users’ … Determine whether Rockville Centre Union Free School District District officials monitored users …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of Bethany – Town Clerk Fees (2017M-226)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly … 1, 2016 through August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population … Town of Bethany Town Clerk Fees 2017M226 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Village of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition for … (general, water and sewer). During the period covered by our analysis, Village officials overestimated certain …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… the County paid claims totaling $161,482. We also reviewed 16 transportation claims totaling $100,566 and found …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Purpose of Audit The purpose of our audit was to review the Department’s financial controls for the period … approximately $78,000. Key Findings The Treasurer does not provide written reports to the Board. The Board did not appoint an Auditing Committee …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Company’s … in Steuben County. The Company contracts with the Town to provide fire protection services. The Company’s bylaws … with the membership’s vote. Key Findings The President did not sign vouchers or appoint members to an audit committee. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mTown of Lancaster - Information Technology (2018M-114)
Town of Lancaster Information Technology 2018M114
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Town of Decatur – Town Clerk (2020M-58)
… The Board did not conduct or cause an annual audit of the Clerk’s records and reports. Key Recommendations Issue … or retain a public accountant to conduct an annual audit of the Clerk’s records and reports. Town officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Canandaigua City School District – Procurement (2022M-141)
… purchases made from a New York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – June 24, 2025 Understanding the Audit Area Emergency drills include instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills practice …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not … and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … the period January 1, 2012 through December 31, 2014 and to identify any security vulnerabilities within the … for 2015 are $157,987. Key Findings The Board could not appropriately monitor the budget because it did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City … have not implemented adequate controls and restrictions over user access to the financial system. Further, City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Penfield Central School District – Procurement (2022M-76)
… (District) officials made procurements in accordance with District policies, statutory requirements and good … District officials did not make procurements in accordance with District policies, statutory requirements and good … Key Recommendations Adequately document compliance with competitive bidding requirements. Comply with purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76