Search

Town of Riverhead – Allocation of Administrative Costs (2012M-247)

… accounted for in other funds. However, we found that the allocation method is not based on the cost of actual services … to 11 funds. Key Recommendations Continue to develop an allocation plan based on the direct relationships between the … Town of Riverhead Allocation of Administrative Costs 2012M247 …

https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247

City of Hornell – Business Improvement District (2018M-38)

… in revenues of at least $3,915 that were unaccounted for and 138 questionable disbursements by the Association’s … Enter into a written agreement with the Association for services to be provided and monitor BID financial …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38

City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)

… 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common Council. The City’s … to reduce the deficit in the general fund. Require the Mayor to prepare a realistic budget based on prior year’s … plan to reduce the outstanding debt. Require the Mayor and Commissioner to prepare periodic and timely reports …

https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30

Village of Allegany – Vehicle Fuel (2012M-308)

… The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period … residents. The Village Board is the elected legislative body, which comprises the Mayor and four Trustees. The … and record the amount of fuel purchased, dispensed and on hand. These records should be reconciled to periodic physical …

https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308

Town of Minetto – Financial Condition (2013M-284)

… had unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284

City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)

… were not met. We also found: Required Annual Financial Disclosure Statements that are meant to help identify … $75,039, and to the school district and library, $300,875. Tax exemptions disclosed in audited financial statements were … to each ATJ based on the amount of real property tax that should be paid to that jurisdiction. Although GCIDA …

https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020m

Village of Belmont – Water and Sewer Operations (2014M-101)

… 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-101

Town of Ellery – Justice Court (2014M-269)

… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial activity for the … processes with minimal oversight, which allowed her to manipulate the financial records and apparently … records since July 2011. Key Recommendations Take action to recover any moneys due to the Town or the State and …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269

Oversight of Nurse Licensing (Follow-Up)

… submitted by nursing license applicants; monitors nurses once they are licensed utilizing available criminal … and misconduct data; and investigates complaints against nurses in accordance with its policies and procedures in a … moral character standards and did not actively monitor nurses to identify incidents of professional misconduct or …

https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-follow

Town of Exeter – Town Clerk/Tax Collector (2024M-15)

… deposited and remitted collections accurately and in a timely manner.  Key Findings  The Clerk generally … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15

Village of Horseheads – Claims Auditing and Disbursements (2023M-134)

… were audited prior to funds being disbursed. Monitor telephone and Internet services for necessity, which resulted … claims. Periodically review and determine the necessity of telephone and Internet services for usefulness. Village …

https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134

Putnam County – Court and Trust Funds (2024-C&T-2)

… may be provided to the court and then delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to … these funds. Key Finding The records maintained by the Commissioner, County Clerk and Surrogate’s Court were …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2

Town of Philipstown – Financial Management (2024M-100)

… operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation … benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to … fund and budgeted approximately $20,000 for debt service in the fund, the Board did not budget for GLWD appropriations …

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100

Ardsley Union Free School District – Financial Management (2024M-13)

… officials effectively managed fund balance and reserves.  Key Findings  The Board and District officials did not … reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency. As a result, … funded or used during the five-year audit period.  Key Recommendations  Adopt realistic budgets and appropriate …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13

Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)

… 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 to …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013m

Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)

… January 1, 2010 through April 30, 2014. Background The Crystal Beach Volunteer Fire Department is a not-for-profit … Crystal Beach Volunteer Fire Department Misappropriation of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-funds

Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)

… budget totaled approximately $234,000 for the 2012 fiscal year. Key Findings The District does not have adequate … filed the required annual financial report as of fiscal year 2011 with the OSC. The Board does authorize each claim …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013m

Sullivan County Industrial Development Agency – PILOT Program (2013M-161)

… to April 10, 2013. Background The overall goal of IDAs is to advance the job opportunities, health, general … people of the State. The SCIDA was established in 1970 and is governed by a Board comprising nine members appointed by … analyses based on reasonable assumptions. However, there is no effective mechanism in place to identify agency …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-program

City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)

… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which … of the City’s and Town’s borders. The Joint Water Project is governed by a Joint Water Board which comprises six members. Expenditures …

https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236

Welcome Center and Rest Area Planning and Implementation

… of Transportation (Department) has a written capital plan for highway facilities for the traveling public, and whether the capital projects are properly planned and … The audit covered projects on the Department’s plan between January 1, 2014 and May 19, 2017, and subsequent …

https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementation