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Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… 31, 2012. Background The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The … estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts actually available. As a … the general fund had to borrow money from the highway fund in 2012 so it could pay its obligations. Four of the five …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Village of Belmont – Water and Sewer Operations (2014M-101)
… was to review the Village’s water and sewer operations for the period June 1, 2012 through February 20, 2014. … only two accounts for $238 were being relevied on the tax roll. The Clerk-Treasurer does not maintain control of … that unpaid water and sewer bills are relevied on the tax roll to enforce payment. Ensure that the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Examination of Travel Expenses
… continued to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. Background As … travel between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee is designated by the head of the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Report … the Department paid out-of-state hospitals properly for non-emergency services for New York Medicaid recipients. For the period May 1, 2002 … included in our initial audit report Medicaid Overpayments for NonEmergency OutofState Inpat …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followContract Advisory No. 25
Electronic Documents Submission System EDSS
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… report - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials properly approved and … Statements that are meant to help identify conflicts of interest were not filed. Payments in lieu of taxes …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mVillage of Islandia – Overtime (2023M-121)
… overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 … to have in support of his overtime pay. The Building Inspector approved his own overtime that totaled $53,719 for the audit period. Village officials and the Building Inspector had no documentation to support the hours that …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Rapids Fire Company – Credit Cards (2023M-86)
… the Company is tax-exempt. We could not locate a virtual reality headset ($299) to confirm it was in the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Town of Perth – Conflict of Interest (2024M-142)
… [read complete report - pdf] Audit Objective Determine whether any Town of … business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with the prohibited conflict … payment, he was unable to provide a reasonable explanation for why he did not bring this matter to the Town’s Board of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Town of Philipstown – Financial Management (2024M-100)
… communicates the costs associated with GLWD operations or the associated funding sources to taxpayers. Develop, … plan to help guide the budget development process or establish funds to help finance future expenditures. Key …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … the period January 1, 2012 through December 31, 2014 and to identify any security vulnerabilities within the … period 2011 through 2013. The Board improperly transferred to the general fund a net total of $40,000 from the capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate … only one username and password and has not designated someone independent of Business Office operations to be the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners developed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardGeorgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264County of Rockland – Budget Review (B6-14-24)
… revenue shortfall related to the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal … if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the … The Legislature must either renew the County mortgage recording tax, find another source of revenue or …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and … through September 1, 2016. Background The Vertus Charter School is an educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mWeedsport Central School District – Financial Management (2016M-94)
… analyzed the balances in reserve funds to determine if the amounts are appropriate for the District’s needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Wayne Central School District – Financial Management (2012M-229)
… the period July 1, 2009, to April 30, 2012. Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed by … Wayne Central School District Financial Management 2012M229 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Tuckahoe Common School District – Purchasing (2013M-158)
… policy by publicly advertising for bids for purchases and public work contracts that are subject to competitive bid … personnel comply with the District’s purchasing policy and regulation by obtaining required verbal and/or written quotes for purchases that are not required by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158