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Prattsburgh Central School District – Financial Management (2020M-108)
Determine if the Board of Education Board and Prattsburgh Central School District District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… ensure Recreation Department (Department) cash collected is accurately recorded and deposited timely and intact (in … Department cash collections and did not ensure that cash is deposited timely. Officials did not provide adequate … to ensure Recreation Department Department cash collected is accurately recorded and deposited timely and intact in the …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Island Trees Union Free School District - School District Website (S9-19-34)
… to maintain a website that provided the public with transparent and comprehensive financial information. Key … to maintain a website that provided the public with transparent and comprehensive financial information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Otego-Unadilla Central School District - School District Website (S9-19-26)
… provided the public with transparent and comprehensive financial information. Key Findings District officials maintained a website but certain financial information was not posted, resulting in a lack of … appended property tax report card and a multiyear financial plan to the District website. Provide further …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26City of Johnstown – Financial Management (2020M-134)
… 2, 2020. Without accurate financial records, the Common Council (Council) did not have accurate financial information to … findings and recommendations within 30 days of the exit conference, but they did not respond. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134City of Johnstown – Information Technology (2020M-127)
… report - pdf ] Audit Objective Determine whether City of Johnstown (City) officials safeguarded information … or adopt a disaster recovery plan to minimize the risk of data loss or suffering a serious interruption of services. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… may have saved about $7,100 for meals and lodging if the United States General Service Administration (GSA) per diem …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… expenditures and reducing property taxes. At the end of 2017-18, the District exceeded the 4 percent statutory … by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionTown of Chili - Financial Management and Cash Receipts (2019M-167)
… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and highway funds. Did not adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Utica City School District - Payroll (2018M-175)
… work performed. Manual adjustments for fingerprint time clock system entries were not adequately supported or … adjustments for missed punches into the fingerprint time clock system are documented and approved by supervisors. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Park Central School District Financial Management and Payroll 2018M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollOwego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… these students did not receive 1,057 (39 percent) required physical therapy, speech therapy, occupational therapy and counseling sessions. Five …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… or complete adequate cost-benefit analyses (CBAs) for proposed projects before approving them. Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess … reported capital investment and salary information for reliability or compare it to estimates in project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaDalton-Nunda Central School District – Financial Management (2020M-92)
… budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials did not adopt … budget gaps. The Board circumvented the statutory limit on surplus fund balance by making $7.8 million in unbudgeted … points and two general fund reserves were overfunded. Key Recommendations Develop and adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Southern Cayuga Central School District – Financial Condition (2020M-77)
… effectively managed the District’s financial condition. Key Findings The Board and District officials did not … develop adequate multiyear financial and capital plans. Key Recommendations Adopt budgets that include reasonable … take corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of Canton - Compensation and Benefits (2018M-159)
… payments and the Town paid $58,858 to the Supervisor’s wife for services she provided during this period. The Board …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Evergreen Charter School – Credit Card Purchases (2024M-143)
… credit card purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card … were not always properly approved and/or adequately supported to show they were for a proper School purpose. When … card charges are not properly approved or adequately supported, it could result in inappropriate or fraudulent …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143