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Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… the District’s website for public review. 1 Lead Exposure Symptoms and Complications – https://www.cdc.gov/lead-prevention/symptoms-complications/index.html 2 As of December 22, 2022, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… the District’s website for public review. 1 Lead Exposure Symptoms and Complications – https://www.cdc.gov/lead-prevention/symptoms-complications/index.html 2 As of December 22, 2022, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… the District’s website for public review. 1 Lead Exposure Symptoms and Complications – https://www.cdc.gov/lead-prevention/symptoms-complications/index.html 2 As of December 22, 2022, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andTupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… the District’s website for public review. 1 Lead Exposure Symptoms and Complications – https://www.cdc.gov/lead-prevention/symptoms-complications/index.html 2 As of December 22, 2022, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… report – pdf] Audit Objective Did the Essex County Industrial Development Agency (ECIDA) Board of Directors … 1, 2017 – August 31, 2024 Understanding the Program Industrial development agencies (IDAs) are established by … facilities).In return for financial assistance, many project owner occupants, or project owners who receive IDA …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not … effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and amend the budgets as necessary. The water fund had a negative unassigned fund balance since 2016. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… complete report - pdf ] Audit Objective Determine whether Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly … Determine whether Town of Canajoharie Town officials properly budget for and …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the ECA and … to the District. Key Recommendations Ensure all money is deposited intact and in a timely manner. Complete proper …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We found that … the District $1,855 by adopting federal per diem rates for travel expenses. Key Recommendations Consider amending their … (GSA) per diem lodging and meal rates. Ensure costs for travel-related expenses are within established adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund balance, reserve or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… to ensure money was adequately safeguarded and accounted for and Company officials did not establish adequate controls … all money was properly deposited, disbursed and accounted for. 21 collections (43 percent) totaling $7,770 lacked … whether they were deposited in full. $385 received for fire safety services was not deposited and cannot be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andSomers Central School District – User Accounts and Software Updates (2021M-153)
… complete report - pdf] Audit Objective Determine whether Somers Central School District (District) officials … Determine whether Somers Central School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… approved and supported. We attribute the audit findings to inadequate Board oversight, policies and procedures and … leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim Superintendent was … Board resolution. As a result, payroll staff were unable to interpret what benefits employees are entitled to receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… unused leave was incorrectly calculated - resulting in over/underpayments of $7,430. Two administrators received … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsHerkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… and monitor projects. Therefore, the Board could not effectively evaluate projects or hold project owners …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-project