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Town of Tompkins Fire District – Board Oversight (2023M-33)

… report – pdf] Audit Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire Commissioners (Board) provided oversight of the … in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

Town of German – Supervisor’s Records and Reports (2023M-54)

… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: …

https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54

Town of West Seneca – Audit Follow-Up (2019M-195-F)

… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …

https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-f

Van 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-management

Dryden Central School District – Information Technology (2020M-106)

… the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately … IT service providers. In 2018, the District was the victim of a ransomware attack. The Director of Information Technology Services (IT Director) failed to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

Town of Wappinger – Recreation Department Cash Receipts (2020M-130)

… (composed of cash and checks) within 10 days, as required. For example, in July 2019, one deposit (composed of $3,085 in …

https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130

Whitesboro Central School District – Separation Payments (2020M-146)

… and were based on a Board resolution adopted over 20 years before their contracts were approved. Allowed a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146

Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)

… expenditures and reducing property taxes. At the end of 2017-18, the District exceeded the 4 percent statutory limit on unrestricted fund balance by about 2 percentage points, or $609,000. Adopted budgets in … overestimated appropriations by more than 6 percent due to conservative budget practices. Also, the District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition

Westchester County - Financial Condition (2018M-151)

Westchester County Financial Condition 2018M151

https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151

Orchard Park Central School District - Financial Management and Payroll (2018M-89)

… fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were paid stipends at rates not … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll

Dalton-Nunda Central School District – Financial Management (2020M-92)

… and adopt budgets that include more reasonable estimates for revenues, appropriations and the amount of fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92

Southern Cayuga Central School District – Financial Condition (2020M-77)

… Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

Village of Fort Plain – Leave Benefits (2020M-101)

… of Fort Plain (Village) officials established appropriate control over employee leave time. Key Findings Village … of Fort Plain Village officials established appropriate control over employee leave time …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

Hammond Fire District – Board Oversight (2024M-151)

… financial activities, adopted required policies and completed required training. Key Findings The Board did not … training in a timely manner. One Board member has not yet completed the required training and three Board members completed the training between 185 and 1,138 days late. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151

Wallace Fire District – Board Oversight (2024M-126)

… competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126

Village of Catskill – Accounting Records and Reports (2024M-66)

… – pdf] Audit Objective Determine whether the Village of Catskill (Village) Clerk-Treasurer maintained complete and … to the Village Board (Board).As a result, the transparency of the Village’s financial operations was reduced, and the … required Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the Board did not …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

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