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Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)

… Supervisor (Supervisor) adequately performed his financial duties. Key Findings The Supervisor did not adequately perform his financial duties. The Supervisor did not: Maintain accurate accounting … attend training to better understand and perform their job duties. Town officials agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121

Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)

… and issued to the school districts of origin for all eligible nonresident foster care students. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billing

West Babylon Union Free School District – Claims Audit (2024M-62)

… did not note exceptions on the warrant and did not include all exceptions on her monthly reports. Recommendations The …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62

Orange Lake Fire District – Budgeting Practices (2015M-146)

… Purpose of Audit The purpose of our audit was to examine the … 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which … surplus funds to its reserves, which was not included in the budget. Key Recommendations Develop policies and …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146

Town of Covington – Tax Collection Remittance (P1-24-24)

… The Tax Collector did not remit taxes to the Supervisor at least weekly and as required by Town Law. The Tax …

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… taxes totaling approximately $912,000 to the Supervisor at least weekly as required by Town Law. The Tax Collector …

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

Vestal Fire Department – Financial Activities (2014M-265)

… period, the Department disbursed approximately $66,000 and the Stations disbursed approximately $75,000. Key … that officers were executing them sufficiently. The Board and Committees failed to perform adequate annual audits. The … Secretaries did not approve vouchers in a timely manner and the Treasurers often disbursed moneys before expenditures …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265

Town of Elmira – Financial Condition (2015M-226)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2012 through August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of … The purpose of our audit was to review the Towns financial condition for …

https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226

Delaware County – Third-Party Contractual Services (2014M-287)

… Purpose of Audit The purpose of our audit was to review the County’s policies and … did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the …

https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287

Village of Wurtsboro – Financial Operations (2017M-71)

… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. … Village of Wurtsboro Financial Operations 2017M71 …

https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71

Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)

… with established pay rates for the period January 1, 2015 through October 31, 2016. Background The Burnt …

https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activities

Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)

… was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through March … there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement with … the duties of initiating, authorizing and recording wire transfer transactions are adequately segregated. Include …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over

Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)

… the District’s nonresident tuition billing procedures for the period July 1, 2013 through November 19, 2015. … Background The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, … operates two schools with approximately 924 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7

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