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Orange County Probation Department – Restitution Payments (S9-20-1)

… As a result, some victims may never receive the payments to which they are entitled. Officials did not always make reasonable efforts to locate victims promptly. 19 of the 29 restitution orders … In addition, officials did not maintain an accurate list of unsatisfied restitution orders, make undisbursed …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1

Village of Bemus Point – Clerk-Treasurer (2022M-38)

… - pdf] Audit Objective Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly deposited, … larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor the Clerk-Treasurer’s … a result, the Village was assessed penalties and interest of $18,100. Provide written financial reports to the Board or …

https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38

Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)

… cash disbursements, fundraising or the audit of claims. Bingo operations did not follow applicable regulations. … procedures to ensure compliance with State regulations for bingo operations. Establish procedures for each fundraiser …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activities

Former West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village

… the State Police for their partnership in ensuring justice is served in this case.” “We are grateful to the Office of … hard work to bring this fraud to light,” said Mills . “It is important to public trust to know that their hard earned money is not being squandered. We will work to ensure that justice …

https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-village

Hancock Fire Department - Financial Operations (2018M-236)

… business and the Department. Periodically perform reviews to determine whether delinquent rental payments are owed to the Department, and, if appropriate, consult with legal counsel as to whether any actions should be taken to collect on possible …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

Mexico Academy Central School District – Procurement (2023M-75)

… Academy Central School District (District) officials used a competitive process to procure goods and services not … services for occupational and physical therapy, legal, music therapy, advising and architectural services … from nine vendors. Key Recommendations Periodically issue requests for proposals (RFPs) to solicit competition …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75

Village of Whitney Point – Cash Disbursements (2013M-69)

… 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69

August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds

… the loan amount for drinking water). The debt reserve fund is held in an interest bearing account. Interest earned by the reserve fund is used to subsidize the borrower's interest expense on the … Grant moneys from the Federal Government which is matched with 20% State moneys. Distribution of Funds: …

https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-funds

Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)

… the period July 1, 2011, to May 31, 2013. Background The Elmwood Village Charter School, located in the City of … Elmwood Village Charter School Student Enrollment and Billing …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174

Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)

… million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not … appropriate inventory recordkeeping, or vehicle and equipment usage and disposal. Key Recommendations Evaluate … maintaining custody of District assets for vehicles and equipment. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-board

Portville Central School District - Cafeteria Collections (2018M-244)

… collections are properly recorded in the point of sales (POS) system and properly secured until deposited. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244

Walton Fire Department – Financial Operations (2017M-242)

… and reported to the membership. The audit and approval of bills was not properly documented. Key Recommendations Ensure … and monthly financial reports. Audit and approve bills prior to payment and document the approval in the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242

Great Neck Union Free School District – Fuel (2016M-82)

… if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $216 … million. Key Findings The Board did not adopt a policy for fuel inventory accountability and there were no written …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82

Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)

… were not accurately completed. As a result, we were unable to determine whether employees properly collected fees for … rental agent does not provide copies of rental contracts to the recreation department office. Key Recommendations Provide training to employees on how to complete daily tally sheets and ensure that sheets are …

https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79

Islip Fire District – Financial Condition (2020M-25)

… report - pdf] Audit Objective Determine if the Board and District officials effectively monitor the District’s … financial condition by ensuring that budget estimates and fund balance are reasonable. Key Findings The Board: Did not effectively monitor expenditures and fund balance. As a result, the unrestricted fund balance …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)

… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … Chenango County. The Company provides fire protection and emergency services for the Town of Afton. The Company’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financial

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