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Town of Marlborough - Water and Sewer Financial Operations (2018M-160)

… Town officials properly billed, collected and accounted for water and sewer bills. Key Findings As of December 31, … The water and sewer funds do not pay administrative costs for services they receive from the general fund. Customers were overcharged for water and sewer late penalties in 2017 by $8,654. Key …

https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160

Town of Westford - Financial Operations Oversight (2018M-196)

… Supervisor and the Board provided adequate oversight of financial operations. Key Findings The Supervisor and Board … did not properly oversee the processing of the Town’s financial transactions. As a result, the Town incurred … records. The Supervisor did not maintain accurate financial records and as a result, did not provide the Board …

https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196

Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)

… complete report - pdf] Audit Objective Determine whether conference and travel expenditures were authorized and adequately supported. Key Findings Conference and travel expenditures totaling $8,396 were not … by the Board, as required by District policy. Nineteen conference and travel expenditure claims, totaling $5,080, …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56

New GASB Standards

… Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain …

https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standards

Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)

… and reported and that District moneys were safeguarded for the period January 1, 2013 through February 28, 2014. … elected Treasurer. The general fund budget totals $111,698 for the 2014 fiscal year. Key Findings The Board did not … 60 days after the close of the fiscal year, and provide for an annual audit of the Treasurer’s financial records. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178

Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)

… through March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public benefit … corporation that was established to plan and undertake urban renewal projects in the Village of Fairport. The Agency … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …

https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196

City of Rye – Boat Basin Fund (2013M-289)

… Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of … a six-member City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289

City of Amsterdam – Records and Reports (2013M-266)

… statements. As of September 17, 2013, the City had not yet closed its accounting records, initiated the independent … manner. Ensure that the accounting records are properly closed at year end. Initiate the independent audit and file …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266

Cassadaga Valley Central School District – Financial Condition (2013M-249)

… The Cassadaga Valley Central School District is located in Chautauqua County. The District is governed by the Board … officials consistently over-estimated expenditures in the general fund by a total of $6.3 million over the … balance that the Board appropriated as a funding source in the general fund budgets for the same five-year period. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249

Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)

… is responsible for reviewing and approving prospective project applications, including anticipated PILOT payments, … period, WCIDA officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We …

https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148

The New York State Procurement Integrity Act

… of the Research Foundation of the State University of New York, prohibiting conflicts of interest by state officers …

https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-act

Newark Valley Central School District – Financial Management (2016M

… Purpose of Audit The purpose of our audit was to examine District … Valley Central School District is located in the Towns of Maine and Nanticoke in Broome County, the Towns of Harford and Lapeer in Cortland County, the Town of Caroline in Tompkins County and the Towns of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016m

Wantagh Union Free School District – Financial Condition (2016M-363)

… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $76.2 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363

Claryville Volunteer Fire Company – Financial Controls (2014M-53)

… and reported and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. … and part of the Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company reported approximately … reconciliations, bank statements and canceled check images for Board review. Ensure that all bills are approved prior to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53

Lansingburgh Central School District – Purchasing (2017M-173)

… orders were independently authorized and purchases were for appropriate District purposes for the period July 1, 2015 through May 31, 2017. Background … a nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $45 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173

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