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Suffolk County Probation Department – Restitution Payments (S9-20-9)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9

Wayne County Probation Department – Restitution Payments (S9-20-6)

… Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6

Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)

… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax levies. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management

Holland Central School District – Claims Audit (2021M-210)

… the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a result, there is an increased risk that improper or … 47 claims totaling $596,495 lacked adequate documentation to demonstrate that officials complied with the procurement …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

Town of Morehouse – Records and Reports (2021M-182)

… by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)

… officials awarded funds from the Millennium revolving loan program (Program) in accordance with established policy … (guidelines) and ensured businesses complied with loan agreements. Key Findings Corporation officials did not … not ensure businesses complied with their agreements. The Loan Review Committee (Committee) approved two loans that …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolving

Chittenango Central School District – Information Technology (2023M-155)

… Determine whether the Chittenango Central School District District officials adequately managed …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)

… of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as … physical accessibility for the 171 components identified in this report. City officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38

Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)

… least one van accessible parking space and an accessible route with openings in the pavement no larger than one half … parking spaces with marked access aisles and an accessible route to the main entrance with an even surface. Four …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45

Wallace Volunteer Fire Department – Board Oversight (2024M-125)

… had sole control of the foreign fire insurance (FFI) bank account instead of the Treasurer as required by law. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125

Port Ewen Fire District – Financial Management (2024M-157)

… (Treasurer) maintained adequate accounting records. As a result, the Board did not have sufficient information to … However, soliciting investment options may have resulted in greater investment earnings. For example, the District’s … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157

Serven Volunteer Fire Company – Board Oversight (2024M-97)

… of property (an A misdemeanor) and was ordered to pay full restitution of $18,772.53. Company officers agreed with …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, … the Town Board’s (Board) and Town officials’ ability to monitor financial affairs, make sound financial decisions …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

Sherburne-Earlville Central School District – Financial Management (2024M-61)

… officials are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to … did not use reserve balances to pay related expenditures in three of the District’s seven reserves. Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61

Scio Central School District – Capital Assets (2024M-45)

… Determine whether Scio Central School District District officials maintained complete and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… and budget transfers, and did not record water and sewer account adjustments and the re-levy of unpaid water and sewer …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

Village of Lisle – Transparency of Fiscal Activities (S9-24-13)

… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13

Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)

… officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. … fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his own … Never publicly disclosed his involvement with the banquet hall or this conflict of interest as required by New York …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0