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Town of Guilford – Budgeting (2023M-144)
… realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance … by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway fund. The Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Village of Afton – Claims Auditing and Disbursements (2023M-177)
… – pdf] Audit Objective Determine whether the Village of Afton (Village) Board properly audited claims and … Determine whether the Village of Afton Village Board properly audited claims and monitored …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain complete, accurate and timely financial records and reports, which hindered the … Town Supervisor Supervisor maintained complete accurate and timely financial records and reports …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… greene school district leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsTown of Franklinville – Procurement (2024M-56)
… officials complied with the requirements of the Town’s procurement policy. Key Findings Town officials did not always comply with the requirements of the Town’s procurement policy because the Town Board (Board) members, … chief financial officer, were not familiar with the Town’s procurement policy and its requirements. Further, they did …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… user accounts, maintained adequate inventory records for information technology (IT) equipment and developed an IT … system. Key Recommendations Develop written procedures for managing network user accounts. Maintain complete, … user accounts maintained adequate inventory records for information technology IT equipment and developed an IT …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyTown of German – Supervisor’s Records and Reports (2023M-54)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The former Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Ticonderoga – Capital Project Management (2023M-38)
… (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects . As a result, Town … were kept within the authorized budget. Maintain complete and adequate capital project accounting records or prepare …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38South Kortright Central School District – Claims Audit (2023M-69)
… audited prior to payment, certain purchases of goods and services we reviewed lacked necessary supporting … their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional … auditor and deputy claims auditor meet eligibility for appointment. Conduct a thorough and deliberate audit of each …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… forms which require duplicate signatures verifying startup money and all money received. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… report - pdf ] Audit Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s … Determine whether the Van HornesvilleOwen D Young Central School Districts District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementEast Irondequoit Central School District - Financial Management (2019M-28)
… in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the … reduced surplus fund balances which impact real property tax levies. Key Recommendations Ensure that the District’s … use surplus funds for one-time expenditures, paying down debt or applying it to the necessary property tax levy …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Orchard Park Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollSouthern Cayuga Central School District – Financial Condition (2020M-77)
… report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage financial … Board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of $1.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Wallace Fire District – Board Oversight (2024M-126)
… that: District funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board did not use … monthly bank reconciliations, monthly Treasurer’s reports and budget-to-actual reports. The Board adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Eden Central School District – Capital Project Management (2024M-83)
… School District (District) Board of Education (Board) and District officials provided sufficient oversight of and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District officials did not provide adequate oversight or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Town of Volney – Financial Operations Oversight (2024M-93)
… (Supervisor) performed his financial responsibilities and the Town Board (Board) provided adequate oversight of … Supervisor did not perform his financial responsibilities, and the Board did not provide adequate oversight of financial … audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on prior-year results of …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… April 1, 2013 through November 24, 2014. Background The Olean Volunteer Fire Company No. 1, Inc. is located in the Town of Olean, Cattaraugus County, and provides fire protection … Town of Olean Volunteer Fire Company No 1 Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Company did not have policies governing the use of debit cards or online payments. The Treasurer’s financial records … and disbursement policies that include provision for debit cards and online payments. Monitor the Treasurer's records …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-over