Search
Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal … Town Supervisor indicated he would follow the Board’s lead in taking corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Chemung could have incurred approximately $23,000 in additional costs to provide services to Ashland. Had … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Town of Carroll – Town Clerk (2022M-20)
… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Village of Madison - Collections (2023M-160)
… the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not … did not record 27 water fund collections totaling $4,120 in a timely manner. Officials did not receive any reports … Key Recommendations Record and deposit collections in a timely manner. Develop written policies and establish …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… 49 IT assets totaling $56,909, including 37 assets with a total purchase price of $39,667 and 12 assets with a total estimated purchase price of $17,242 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentBorder City Hose Company – Financial Oversight (2025M-39)
… complete report – pdf] Audit Objective Determine whether Border City Hose Company Inc. (Company) officers provided … properly accounted for, and a Director, who was also the Border City Fire District (District) Fire Department Chief … Determine whether Border City Hose Company Inc Company officers provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Town of Oxford – Procurement (2024M-88)
… complete report – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive process to … New York State General Municipal Law (GML) Section 103 or the Town’s procurement policy (Policy). Of the purchases … Determine whether the Town of Oxford Town officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… complete report – pdf ] Audit Objective Determine whether the Village of Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village … Determine whether the Village of Dolgeville Village Treasurer maintained …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… and timely audit of all claims before the Treasurer makes payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mGreenville Fire District #1 – Board Oversight (2014M-376)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial operations for the period January 1, … and did not contain itemized vouchers. The Treasurer does not provide budget status reports to the Board and there …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire protection services to … revenues into its own bank accounts without authorization in the Department’s bylaws. The Board did not properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialVillage of Franklin – Fund Balance Management (2018M-13)
Village of Franklin Fund Balance Management 2018M13
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… was to determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties … safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 … Wayne County Water and Sewer Authority Water and Sewer Operations and …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterMiddletown Enlarged City School District – Financial Condition (2017M-245)
… Purpose of Audit The purpose of our audit was to determine whether … which is governed by a nine-member Board of Education, has approximately 7,160 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… adequately performed the duties as chief financial officer for the period January 1, 2015 through October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of … complete and accurate accounting records and deposit all money in a timely manner. Submit annual financial reports …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementVillage of East Rockaway – Justice Court Operations (2017M-206)
… recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, 2017. Background … cash exceeds known liabilities. Maintain a record of bail for each account and review existing bail records to … Review cash receipt documentation included with deposits for completeness and accuracy. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206City of Watertown – Information Technology (2017M-184)
… private and sensitive information on City servers and in its financial system for the period July 1, 2015 through … April 5, 2017. Background The City of Watertown is located in Jefferson County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… 1, 2015 through April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben … Village of South Corning ClerkTreasurers Records and Reports 2017M114 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over … Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146