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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

Hyde Park Fire and Water District – Procurement (2025M-31)

… (Board) procured capital assets, goods and services in a cost-effective and transparent manner. Key Findings The … did not always procure capital assets, goods and services in a cost-effective and transparent manner. Specifically, the … to the competitive bidding requirements set forth in General Municipal Law (GML), Section 103(16) and the …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31

Fairview Fire District – Procurement and Claims Audit (2025M-75)

… in a costeffective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. We attribute these findings to … not seek competition or document the competitive process for 11 other purchases totaling $178,347 out of 18 totaling …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75

Village of Lake George – Records and Reports (2024M-82)

… complete, accurate and timely records and reports to allow the Village Board (Board) to effectively manage the Village’s financial operations. … The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill their … complete accurate and timely records and reports to allow the Village Board Board to effectively manage the …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Village of Catskill – Accounting Records and Reports (2024M-66)

… – pdf] Audit Objective Determine whether the Village of Catskill (Village) Clerk-Treasurer maintained complete and … to the Village Board (Board).As a result, the transparency of the Village’s financial operations was reduced, and the … required Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the Board did not …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting … operations, the accounting and reporting deficiencies may have been identified and corrected. Recommendations The audit …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board … follow basic accounting practices by maintaining complete and accurate accounting records and financial reports. As a …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… balances. Provide adequate budget status and balance sheet reports to the Board each month. Prepare and file the …

https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28

City of Rensselaer – Accounting Records and Reports (2023M-26)

… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the accounting …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Hudson Valley Community College – Tuition and Fees (2016M-348)

… 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer County. The College is governed by a 10-member Board of Trustees. Budgeted …

https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… 1, 2013 through August 31, 2014. Background The Lake Ronkonkoma Fire District is a district corporation of the … Lake Ronkonkoma Fire District Bidding and Treasurers Office 2015M9 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

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

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… avoided or reduced. Key Recommendations Ensure employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified in this report … made to employees. Ensure that all leave requests are properly approved and supported and that employees take …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96

Brookhaven Fire District – Procurement and Information Technology (2014M-339)

… financial system user is assigned only one username and password and has not designated someone independent of … financial system user is assigned only one username and password and designate someone independent of Business Office …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339

Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)

… recorded for the period January 1, 2013 through March 26, 2014. Background The Middletown-Hardenburgh Fire District …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014m

Town of Ticonderoga – Financial Records and Reports (2015M-301)

… Purpose of Audit The purpose of our audit was to review the Town’s financial records and reports for the … Board did not receive complete and accurate information to monitor the Town’s financial operations and to assess the Town’s financial condition. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301

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