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Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)

… Purpose of Audit The purpose of our audit was to determine if Company officials ensured … Company provides fire protection services for the Town of Mamakating and is located in Sullivan County. During our …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423

Town of York – Budgeting and Financial Oversight (2014M-181)

… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices and financial … policies and procedures or long-term financial plans to govern the budget process or the appropriate level of fund balance to be maintained in each fund. As a result, the Board did not …

https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181

Town of Leicester – Budgeting and Financial Oversight (2015M-158)

… and employees who received or disbursed money during the year. Key Recommendations Develop policies and procedures and … balance that will be available and used to fund the next year’s budget. Adopt investment and procurement policies. … employees who received or disbursed money in the previous year. …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158

Town of Day – Supervisor’s Records and Reports (2014M-225)

… with recorded cash balances until after the end of the year. Key Recommendations Ensure that the accounting records …

https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225

Town of Caton – Supervisor’s Records and Reports (2014M-359)

… July 31, 2014. Background The Town of Caton is located in Steuben County and has a population of approximately … the annual financial report with OSC for 2012 and 2013 in a timely manner. Key Recommendations Provide the … File the annual financial report with OSC and the clerk in a timely fashion. …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359

Town of Caroga – Supervisor’s Records and Reports (2015M-182)

… The Supervisor could not provide the Board with sufficient monthly financial reports to allow it to adequately monitor … is accurately and completely accounted for and that monthly bank reconciliations are performed and any … are promptly investigated and corrected. Provide monthly financial reports to the Board that include balance …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182

Town of Marcellus – Supervisor’s Records and Reports (2013M-375)

… 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town … required annual financial report for 2010, 2011 or 2012 in a timely manner. The Board did not perform, or provide … include fund balance amounts and reconciled cash balances, in addition to budget-to-actual comparisons for each fund and …

https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375

Town of Argyle – Town Clerk and Budgeting (2012M-231)

… over the Clerk’s office and the Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background … 2007, the Town has incorrectly budgeted and accounted for all of its sales tax revenues, totaling $296,353, in the … Ensure that all Town-issued credit cards are used for business purposes only and the monthly credit card …

https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231

Town of Clarkson – Budgeting and Board Oversight (2013M-339)

… detailed written agreements with the payroll processor and bank to ensure that the Town’s information and resources are … current "agreement" for payroll services with the Town’s legal counsel and make amendments, as appropriate, so that the …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member Board of Fire … purchases, including gas, cigarettes, groceries and other personal items. The Board did not perform a proper … Wallkill Fire District Inappropriate Payments and Purchase 2015M39 …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

Hillside Fire District – Cash Receipts and Disbursements (2016M-284)

… State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284

Town of Broome – Purchasing and Justice Court (2014M-255)

… 2013 through March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population of approximately 960. The Town is governed by an elected five-member Town Board. The Town … a centralized purchasing function; instead each Department is responsible for making purchases. The Town maintains a …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255

Division of Housing and Community Renewal Bulletin No. DH-8

… Employees Employees in Bargaining Unit 67 are now eligible for this deduction Effective Date Checks dated October 22, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-8-voluntary-insurance-program-employees-represented

DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)

… since been identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning and behavioral issues or causing … difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4

Ashville Fire District – Procurement and Board Oversight (2025M-81)

… readiness and public trust. The board of commissioners is also responsible for the overall financial management and … behalf of taxpayers. This includes ensuring that equipment is acquired in a cost-effective manner by creating as much … as possible. A well-planned solicitation effort is important to reach as many qualified vendors as possible. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81

Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)

… of funds, comply with reporting requirements and maintain public trust. Accurate and timely records are essential for establishing financial … of fire commissioners and taxpayers, and the protection of public funds. The District’s average annual budgeted …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118

Cortland County - Claims Audit and Check Printing (2018M-247)

… and apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did … for auditing claims by establishing the office of county auditor or the office of county comptroller, in accordance with law. Direct the …

https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247

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