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Circle of Friends – Compliance With the Reimbursable Cost Manual

… of Interest State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost Manual …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manual

Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)

… activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … a code of ethics, but it has not adopted an investment policy or a procurement policy. The Board also has not ensured that procedures are in …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013m

City of Yonkers – Budget Review (B6-14-14) - Revised

… begin to fall short of expectations. If the red light camera legislation is not approved, reduce expenditures to …

https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revised

Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)

… The Warwick Valley Central School District is located in Orange County. The District is governed by the Board of … capacity on buses, decreasing the number of spare buses in its fleet and increasing the District’s buses-to-mechanics … of annual cost savings and as much as $1.4 million in avoided future bus replacement costs. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficiencies

Newfield Central School District – Financial Condition (2013M-238)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … in Tompkins County. The District is governed by the Board of Education which comprises seven elected members. The …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238

Hampton Bays Union Free School District – Claims Processing (2013M-333)

… appeared to be properly auditing claims, the purchasing agent did not always formally approve all purchases prior to …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333

Town of Stanford – Financial Condition (2013M-225)

… include the Town’s actual needs based on historical trends or other identified needs. Develop a multiyear financial plan … the Town’s property taxes, funding one-time expenditures or establishing necessary reserves. …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225

Village of Sinclairville – Water Operations (2014M-362)

… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating … estimated what part of the unaccounted-for water was due to other municipal use (e.g., flushing water lines). The … estimated bills or approving and applying adjustments to customers’ accounts. The Board did not establish policies …

https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362

Village of Hempstead -- Budget Review (B7-15-7)

… independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal year. Background Chapter 646 of the … liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … of its taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the …

https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7

Town of New Berlin – Ambulance Company Loan (2013M-22)

… January 1, 2012, through June 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected … Town of New Berlin Ambulance Company Loan 2013M22 …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22

City of Oneonta – Departmental Collections (2013M-13)

… distributed by the County, and State and Federal aid, and departmental revenues. The Department of Public … provide sufficient details to the Director to support departmental receipts to ensure that all moneys received are … City of Oneonta Departmental Collections 2013M13 …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

Chautauqua County – Financial Condition (2023M-111)

… have been indirectly funding District operations instead of just the real property owners who benefited from the … County officials: Overestimated revenues by a total of $1.6 million, an average of $410,000 or 29 percent each year, … Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from the general fund for …

https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111

Delaware Academy Central School District at Delhi – Financial Management (2024M-21)

… balance that exceeded the statutory limit by $2.2 million, or 10.4 percentage points, as of June 30, 2023.For … as of June 30, 2023 exceeded the limit by $6.3 million or 29.5 percentage points. Improperly held $3.25 million in a …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024m

Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)

… – pdf] Audit Objective Determine whether Exploration Elementary Charter School for Science and Technology (School) officials ensured non-payroll disbursements … Determine whether Exploration Elementary Charter School for Science and Technology School officials ensured …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payroll

Hammond Central School District – Financial Management (2024M-70)

… funds. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … 2022-23. This made it appear that the District needed to increase real property taxes and use appropriated fund balance to close projected budget gaps, when the District’s actual …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70

East Brentwood Fire District – Control Environment and Expenditures (2015M-112)

… of our audit was to examine the District’s internal control environment and selected expenditures for the period … East Brentwood Fire District Control Environment and Expenditures 2015M112 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112

Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)

… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … 4-408. In addition, revenue and expenditure accounting entries totaling $5.5 million were not properly recorded. For example, payroll and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19

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