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Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… all claims contained adequate supporting documentation for 140 purchases totaling $44,547. Ensure the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… and the Chief’s vacation to a clothing-optional resort in Jamaica with his spouse, Secretary to the Board. $7,239 for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Wallkill Central School District – Claims Auditing (2023M-52)
… of Education (Board). Key Findings The claims auditor did not ensure claims were adequately supported, properly … for sufficient budget appropriations, which could result in budget lines being overspent. 58 totaling $1.6 million did not have sufficient supporting documentation, which could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Village of Addison – Board Oversight (2024M-8)
… of Funds (2024M-19) ). The Board’s failure to fulfill its fiscal responsibilities created a negative … environment that enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the … nine years in State prison in August 2024. As part of her sentence, the former Clerk-Treasurer was required to forfeit …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Freeport Union Free School District – Financial Management (2024M-49)
… Key Findings The Board and District officials did not properly manage fund balance and reserves. Because they … gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of the appropriated fund … officials disagreed with certain findings in our report, but indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Ardsley Union Free School District – Financial Management (2024M-13)
… Board and District officials overestimated appropriations from 2017-18 through 2021-22 (excluding 2018-19) by an … fund balance at an annual average of $2.9 million from 2017-18 through 2021-22 while it had an operating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… in excess of the statutory limit and missed opportunities to lower real property taxes. The continued practice of … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… research and recreation facilities. The Agency is governed by a seven-member Board which is appointed by the Orleans County Legislature. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… The SCIDA was established in 1970 and is governed by a Board comprising nine members appointed by the Sullivan … and clearly articulate project goals and abatement schedules. The project approval process includes in-depth … was approved for a PILOT agreement even though a SCIDA Board member was the spouse of one of the two partners in the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Town of Butler – Highway Asset Accountability (2024M-115)
… used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, adopt and …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are paying …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … as a proper Company purpose. Key Recommendations List in the Company minutes, the bills approved for payment by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… contracts are monitored and Department heads obtain the best economic value for professional services. …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Maine-Endwell Central School District – Financial Condition (2013M-49)
… The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The District is governed by the … only by continually appropriating fund balance, resulting in the drastic depletion of the year-end unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Town of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background The Town of Minetto is located … not receive monthly budget status reports or cash balances to monitor the Town’s financial condition. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Housing Authority Administrative Expenditures (2016-MS-2)
… , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our audit was to … whether housing authorities were adequately controlling and monitoring administrative costs for the period January 1, … around the State manage both public housing units and Section 8 housing vouchers. Each authority audited is …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… School District is a special act school district located in Westchester County, and provides education to students … consecutive years. The deficit was as high as $5.3 million in fiscal year 2008-09. However, the deficit started declining in the 2009-10 fiscal year when the New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… District officials did not properly monitor life insurance benefits and provided certain benefits without authority to do so. The Treasurer did not … and ensure that any employee who receives additional group life insurance coverage pays the correct premium. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206