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New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… and District officials ensured information technology (IT) assets were safeguarded. District officials accurately maintained leave records for non-instructional employees. Key Findings The … adequate security policies and procedures to safeguard IT assets. District officials did not provide IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonTioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… savings by: Offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could … Consider offering a health insurance buyout incentive to help reduce costs. Consider providing select …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… report - pdf] Audit Objective Determine if the Board and District officials effectively managed the District’s … Key Findings The Board overestimated appropriations and transferred nearly the entire operating surplus to the … of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… and account for all capital assets we reviewed (i.e., machinery, vehicles, equipment and computers). Additionally, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringTown of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… Purpose of Audit The purpose of our audit was to review the Dover Ridge sewer and water districts’ financial operations … both abandoned in 1997, from which it established the Dover Ridge sewer and water districts. Key Findings The … The purpose of our audit was to review the Dover Ridge sewer and water districts financial operations …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… the Mayor and six Council members who are the legislative body responsible for setting the City’s governing policies. …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… for during the period July 1, 2015 through April 30, 2017. Background The Ticonderoga Central School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… distinct and separate from the Towns of Southampton and East Hampton and Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… 2017. Background The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The … that result in the appropriation of fund balance that is not needed to fund District operations. Have the faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… transportation for the period July 1, 2011, through July 23, 2012. Background The Pine Bush Central School District is … million in both the 2010-11 and 2011-12 fiscal years. As a result, the District’s unexpended surplus funds increased from approximately $4 million at June 30, 2010 to $6.8 million at June 30, 2011, and to $8.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and … operates two schools with approximately 1,190 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andBurnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… September 30, 2015. Background The Burnt Hills-Ballston Lake Central School District is located in the Towns of … Burnt HillsBallston Lake Central School District Leave Accruals and Separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andUniversity Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… The University Preparatory Charter School for Young Men is located in the City of Rochester and is governed by a 10-member Board. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September … the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The Board did … unreserved fund balance of approximately $748,000, and the highway fund had a deficit unreserved fund balance of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… internal controls over information technology and online banking for the period of June 1, 2011, to September … also has not instituted appropriate internal controls for online banking. The Village uses online banking services with one bank and currently only …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… expenditures for the 2010-11 fiscal year were $2,866,612. Key Findings Over the 2009-10 through 2011-12 fiscal years, … breach notification, data backup, and disaster recovery. Key Recommendations Adopt structurally balanced budgets with … that enable operations to be financed without relying on non-recurring revenue sources. Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 … Ensure that the Department’s computerized financial system is updated to prevent the modification and deletion of …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster