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Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… As a result, payments were made for unsupported, duplicate and/or improper claims. Village officials did not: … for 140 purchases totaling $44,547. Ensure the Village’s procurement policy was followed for three purchases … to detect and prevent the approval and payment of duplicate claims. Periodically review and determine the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Ardsley Union Free School District – Financial Management (2024M-13)
… budgeting practices of appropriating fund balance that is not needed and maintaining unreasonable reserve … limit on surplus fund balance and lacks transparency. As a result, the District levied more taxes than needed to fund … surplus in each of those years averaging $1.1 million. As a result, the appropriated fund balance was not used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… accounting records were audited on an annual basis by a CPA, as is required by the Department bylaws. Key … financial records and reports. Contract annually with a CPA to audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsCity of Rye – Boat Basin Fund (2013M-289)
… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. Background The City … City of Rye Boat Basin Fund 2013M289 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289County of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … for the 2015 fiscal year. The objective of the review was to provide an independent evaluation of the preliminary … County may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Wayne County – Financial Management (2012M-249)
… to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. … County. The County’s general fund operating expenditures for the 2011 fiscal year totaled approximately $127 million. … were not substantiated by formal and transparent plans for their use. The Board’s adopted budgets for the past five …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249City of Binghamton – City Operations (2015M-280)
… through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed by a seven-member Common Council. The 2015 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… about $992,000 for the 2013 fiscal year. Key Findings The Assistant failed to provide the Board with budget-to-actual reports. The Assistant provided two versions of the 2011 budget and a … resulting in a potential conflict of interest. The Assistant was not provided with support for amounts billed or …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overJefferson County – Court and Trust Funds (2022-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Town of Covington – Town Supervisor (2013M-371)
… The Town of Covington is located in Wyoming County and has a population of 1,232. The Town Board is comprised of five … fund balance to cover its operations if it pays back a $139,000 interfund loan to the general fund. Key … bank reconciliations to the Board for its review. Ensure that the Supervisor submits detailed monthly statements of …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Town of Galen – Financial Management (2014M-341)
… The Town of Galen is located in Wayne County and has a population of approximately 4,300. The Town, which contains … properly account for reserves within the operating funds that financed them and does not budget to fund reserves, and … been properly established. The Board has not established a budgeting policy, and it consistently underestimated …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Town of Big Flats – Financial Management (2013M-170)
… 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Port Jervis City School District – Audit Follow-Up (2022M-152-F)
… District serves the City of Port Jervis and the Towns of Deer Park and Mount Hope in Orange County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fOrdinary Death Benefit – Special 20- and 25-Year Plans
… may be entitled to an ordinary death benefit if you meet the eligibility requirements and your death is not … benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently … that period. The Benefit This benefit is equal to three times your last year’s earnings rounded up to the next …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitVillage of Wappingers Falls – Audit Follow-Up (2023M-70-F)
… Village is governed by the elected Board composed of the Mayor and six Trustees. The Board is responsible for the … management and oversight of Village operations. The Mayor is the chief executive officer. The Board-appointed … Village funds, and the maintenance of accounting records Results of Review Village officials have not made substantial …
https://www.osc.ny.gov/local-government/audits/village/2026/06/05/village-wappingers-falls-audit-follow-2023m-70-fNew York City Airport Lease
… a base rent at the greater of either Minimum Annual Rent (MAR) or 8 percent of the annual gross revenue from various … fuel farm fees. For the years 2004-06, the lease set the MAR at $93.5 million. Subsequent to 2006, the MAR is reset every five years, to 10 percent of the average …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseTravel/Conference Claim Requirements – Travel and Conference Expense Management
… Once an employee has returned from his or her travel, an itemized claim or voucher 8 must be submitted for … and other elected officers. The required documentation for travel claims/vouchers generally should include: A copy of the approval form for travel or conference attendance (and if the traveler is …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsMaximus, Inc.
PMA claimed it saved Downstate $138 million during the period December 1 2012 through November 30 2014 through a Restructuring Action Plan RAP under contrac
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incLocust Valley Water District – Budgeting (2013M-179)
Locust Valley Water District Budgeting 2013M179
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Village of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating … estimated what part of the unaccounted-for water was due to other municipal use (e.g., flushing water lines). The … estimated bills or approving and applying adjustments to customers’ accounts. The Board did not establish policies …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362