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Town of Lockport – Justice Court (2018M-36)
… Key Findings The Justices could not provide an accurate monthly accountability to reconcile the Court’s cash assets … New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … Ensure accurate accountability analyses are prepared on a monthly basis. All cash on hand and on deposit in the bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Rhinecliff Fire District – Board Oversight (2024M-154)
… taxpayers and other interested parties that the District’s financial activities are adequately accounted for and … records were maintained. Ensure that the District’s required Annual Financial Reports (AFR) were filed for the … New York State General Municipal Law (GML) sections 806, 808 and 39, respectively. Ensure bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryTown of Bergen – Town Supervisor (2024M-30)
… (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor generally … annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely manner, it was not accurate. The Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, consumers are … testing in accordance with New York State Department of Agriculture and Markets regulations and AML. Maintain a …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… January 1, 2012 through December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire protection … Red Creek Protective Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
Crittenden Volunteer Fire Department Inc Internal Controls Over Financial Operations 2015M190
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Towns of Rotterdam and Princetown, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… Purpose of Audit The purpose of our audit was to determine whether Department … reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013. Background The Kiantone Independent Fire Department, Inc. is located in … The purpose of our audit was to determine whether Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsVillage of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … in the Town of Southampton in Suffolk County and has a population of approximately 55. The Village is governed by … revenues and appropriations and carefully monitor budgets to prevent the recurrence of annual operating deficits. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390City of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Town of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor maintained complete and accurate accounting … adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, 2016. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board … safeguard the Town’s information technology (IT) resources for the period January 1, 2016 through June 30, 2017. … The Town of Oswego is located in Oswego County and has a population of approximately 7,900. The Town is governed …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … million and overestimated appropriations by a total of $26.6 million over that period, District officials used only …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Westmoreland Central School District – Financial Condition (2014M-283)
… using fund balance to finance operations to keep the real property tax levies at amounts the Board considered … making it appear that the District needed to raise real property taxes and use unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Village of Middleburgh – Fiscal Operations (2013M-10)
Village of Middleburgh Fiscal Operations 2013M10
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Cohoes Public Library – Governance and Operations (2015M-259)
… Purpose of Audit The purpose of our audit was to determine whether the Board … provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. … 2014 were approximately $242,000. Key Findings The Board has not governed and operated the Library in accordance with …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207