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

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Company’s financial … always complete and did not contain sufficient information to verify proceeds. Key Recommendations Adopt and enforce … audits of the Treasurer’s records. Develop procedures to ensure compliance with State regulations for bingo …

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

Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)

… did not demonstrate appropriate “tone at the top,” which is essential to establish strong internal controls. Key …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-home

Village of Liberty – Budget Review (B4-14-9)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Liberty’s proposed 2014-15 budget totals $3.7 million for … Village of Liberty Budget Review B4149 …

https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9

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

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed …

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

Putnam County Probation Department – Restitution Payments (S9-20-2)

… policies that were in place were not followed. Five of the 11 restitution orders reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2

Keene Central School District – Transportation State Aid (2021M-63)

… - pdf ] Audit Objective Determine whether Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District … a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63

Town of Exeter – Town Supervisor's Records and Reports (2024M-25)

… [read complete report – pdf] Audit Objective Determine whether the Town of … maintained due to carrying over unsupported balances for interfund activity, receivables and cash balances from … The Supervisor did not provide the Board with his records for audit, as required by New York State Town Law (Town Law) …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25

Village of Hunter – Financial Operations (2023M-164)

… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed … to the public, Establish controls to address the lack of segregation of the Clerk-Treasurer’s duties, Provide … 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-164

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

… funds and was arrested in February 2021 and charged with grand larceny, falsifying business records, forgery and …

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

Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)

… officials could not support that they periodically sought competition for purchases totaling $478,613. In particular, … the procurement of professional services. Periodically use competition to procure services from professional service … 12 years and payroll services for 9 years without seeking competition. When officials do not seek competition, there is …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86

Town of Butler – Financial Management (2024M-119)

… complete report – pdf] Audit Objective Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s town-wide and town-outside-village (TOV) fund … Determine whether the Town of Butler Town Board Board effectively managed the Towns …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119

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

Town of Volney – Financial Operations Oversight (2024M-93)

… maintain financial accounting records or present records to the Board for audit as required by New York State Town Law … (Town Law), Section 123. As a result, the Board was unable to monitor the Town’s overall finances or conduct required … The audit report includes 10 recommendations to help the Supervisor perform his financial responsibilities …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

Eden Central School District – Capital Project Management (2024M-83)

Determine whether the Eden Central School District District Board of Education Board and District officials provided sufficient oversight of and managed the Districts 2022 capital project project in a transparent manner

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83

Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)

… Objective Determine whether Southern Westchester Board of Cooperative Educational Services (BOCES) officials secured … Determine whether Southern Westchester Board of Cooperative Educational Services BOCES officials secured …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technology

Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)

… complete report – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of North Syracuse Village Board of Trustees Board …

https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11

Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)

… Treasurer did not obtain Board and membership approval for all bills before paying them and did not retain adequate supporting documentation to demonstrate that all purchases were for valid Company purposes. The Company … Properly approve bills prior to payment and ensure that all bills have adequate supporting documentation. Adopt …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-over

Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)

… purpose of our audit was to assess Board compliance with training requirements and to review internal controls over … Three Fire Commissioners had not attended mandatory training required by New York State Town Law. The District … goods and services. Key Recommendations Complete required training within 270 days of taking office. Closely monitor …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375