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Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… because the District generated operating surpluses in three of those years, only a fraction was used to finance … a plan for the use of excess unrestricted fund balance in a manner that benefits District taxpayers. Ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… were incomplete because the real property tax levy and a schedule of other estimated revenues were not included. The Board did not adopt a fund balance policy or establish targeted funding levels for its reserve funds. The Treasurer did not maintain …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Town of Smithville - Annual and Claims Auditing (2020M-41)

… the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did … or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of all officials who receive and disburse funds. Perform a deliberate and thorough audit …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41

Village of Voorheesville - Water and Sewer Charges (2019M-118)

… charges. Deposited water and sewer collections intact and in a timely manner. Enforced unpaid bills and correctly …

https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… action. Appendix B includes our comments on issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with competitive …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, allowing discrepancies … of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 million higher than the …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

Town of Elbridge – Payroll and Leave Accruals (2024M-141)

… accurately paid employees and properly maintained employee leave accruals. Key Findings Town officials did … the collective bargaining agreement (CBA) and the Town’s employee handbook (handbook) that affect leave accrual … accurately paid employees and properly maintained employee leave accruals …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141

Town of Perth – Supervisor’s Records and Reports (2024M-149)

… Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records or provide adequate financial … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports to allow the Town …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149

City of Middletown – Payroll and Leave Benefits (2024M-26)

… report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ … Determine whether City of Middletown City officials accurately paid employees salaries …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)

… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …

https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140

Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)

… $2.14 million, officials overbilled school districts of residence (resident districts) $84,689 for State aid … maintain necessary documentation to support calculations of the amounts billed or ensure billings were accurate and …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8

Town of Rutland – Water and Sewer Charges (2025M-30)

… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … Determine whether the Town of Rutland Town Town Clerk Clerk properly billed water …

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)

… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to …

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)

… support that the District procured a $1.2 million ladder truck in the most cost-effective manner. Did not seek …

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)

… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate … Determine whether the Village of Lake George Village Treasurer maintained complete accurate …

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)

… of Catskill (Village) Clerk-Treasurer maintained complete and accurate accounting records and timely reports. Key Findings The Clerk-Treasurer did not maintain complete and accurate accounting records and did not provide timely, … of Catskill Village ClerkTreasurer maintained complete and accurate accounting records and timely reports …

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

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