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Green Island Power Authority – Electric Billing and Collection (2015M-137)
… Green Island Power Authority Electric Billing and Collection 2015M137 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Village of Goshen – Financial Condition (2014M-75)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … 1, 2010 through December 18, 2013. Background The Village of Goshen is located in Orange County and has a population of … Village of Goshen Financial Condition 2014M75 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls for …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Dunham Public Library – Claims Processing (2015M-15)
… Oneida County, which received its charter from the New York State Board of Regents in 1937. The Library is …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Uniondale Public Library – Procurement (2015M-126)
… Purpose of Audit The purpose of our audit was to assess the Library’s controls over procurement for the …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… [read complete report - pdf] [read 2018 report] Purpose of Audit The purpose of our review was to assess the Village’s progress, as of August 2019, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fTown of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… responsibilities because he failed to provide oversight of the Bookkeeper, who performs all financial duties, … Supervisor should: Collect, disburse and maintain custody of all Town funds in accordance with policies, procedures and Town Law. Provide proper oversight of the bookkeeper. Maintain adequate accounting records. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Village of Avon - Board Oversights and Professional Services (2018M-30)
… agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Town of Howard - Fund Balance Management (2018M-192)
… managed fund balance. Key Findings The Board’s management of fund balance was not effective. As a result, general and …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Determine whether the Board provided adequate oversight of nonpayroll disbursements and effectively enforced collection of delinquent real property taxes. Key Findings The Board: … purposes. Began to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mCaucus 2025: Important Information for New Yorkers
… 2024) Children & Families New York Children In Need: The Urgency of Lifting Children Our of Poverty (May 2024) New … (November 2023) Protecting Our Elderly Population: Select Elder Care Program Audits (April 2024) Food Insecurity … (May 2023) About the Office (July 2024) Welcome Back to New York: An Analysis of Post-Pandemic Travel (July 2024) …
https://www.osc.ny.gov/reports/caucus2025Newsletters
… Current and previous issues of the New York State and Local Retirement …
https://www.osc.ny.gov/retirement/publications/newslettersHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Commissioners (Board) … audit fire district Hamlin Morton Walker procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Tioga Central School District – Cash Management (2020M-83)
… did not develop and manage a comprehensive investment program or comply with the District’s investment policy. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mLe Roy Central School District – Payroll (2016M-412)
… in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and the Town of Caledonia in Livingston County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Nyack Union Free School District – Network User Accounts (2021M-113)
… were communicated confidentially in a separate letter to officials. Key Recommendations Monitor compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190West Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Sempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the Board of Directors provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231