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Campbell-Savona Central School District – Financial Condition (2015M-42)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … that will not be used. Develop a formal plan indicating how much money will be reserved, how each reserve will be funded and when the balance will be …

https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42

Albany Leadership Charter School for Girls – Cash Collections (2022M-165)

… School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings The Board and School officials did not ensure collections were properly …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165

Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… complete and accurate accounting records and reports to allow the Town Board (Board) and department heads to monitor finances and prepare adequate budgets. Key … records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

Red Hook Central School District – Financial Management (2016M-105)

Red Hook Central School District Financial Management 2016M105

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105

Vestal Central School District – Financial Condition (2014M-08)

… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed … reasonable budgets. Revenue estimates were generally close to the actual revenues received. However, over the last five … did not use any of the appropriated fund balance planned to finance operations. Although the Board and administration …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08

Village of Painted Post – Board Oversight (2017M-92)

… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … Village of Painted Post Board Oversight 2017M92 …

https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92

Homeowners Association, Inc.

… expended $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) … $800 to the State. Key Recommendations Work with the New York State Office of the Attorney General to recover the … expended $20000 granted under contract TM09M10 with the New …

https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-inc

Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal … than $4.3 million, the District’s preliminary plan failed to include a clear and detailed rationale for maintaining the … requirements. There are no recommendations pertaining to ECAs in this report. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra

Village of Suffern – Budget Review (B8-15-13)

… evaluation of the Village of Suffern’s proposed budget for the 2015-16 fiscal year. Background The Village of … Suffern, located in Rockland County, has adopted a budget for fiscal year 2015-16 of approximately $17.9 million. Key … to reduce the property tax levy, such as fund balance. For 2013-14, there were unassigned fund deficits of …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13

Thousand Islands Central School District – Financial Management (2022M-201)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201

XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting

… for certain transactions. The procedures listed below have been developed in order to ensure a smooth transition … process, both financial reporting requirements and the effect on the State's financial position must be identified. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standards

Village of Woodridge – Financial Condition (2013M-172)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s financial condition for the period August 1, …

https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172

Town of Genesee Falls – Fiscal Stress (2013M-146)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … of revenue shortfalls, and the Board allowed budgets to be over-expended. Specifically, the highway fund … fund balance declined from $83,179 at January 1, 2011 to a deficit of $38,059 at December 31, 2012. The general …

https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146

Town of Berne – Board Oversight (2021M-77)

… its authority under New York State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without … B includes our comment on an issue that was raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Horseheads Central School District – Financial Condition (2016M-138)

… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. … schools with approximately 4,000 students, is governed by an elected nine-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Town of Leicester – Financial Management (2025M-2)

… of Leicester (Town) Board (Board) effectively managed fund balance. Key Findings The Board did not effectively manage the Town’s fund balance and continued to unrealistically estimate revenues … (2015M-158), released November 2015), adopt written fund balance or reserve policies and did not properly establish …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2

DiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds

… No. 2 was sentenced to five years probation and ordered to pay full restitution for stealing more than $6,800 in fire … DiNapoli revealed that she paid herself an illegal second salary. “This public servant was able to write herself extra … Stone was sentenced to five years probation and ordered to pay full restitution for stealing more than $6800 in fire …

https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-funds