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City of Dunkirk – Billing Enforcement (2020M-117)

… $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately … had implemented shut-off procedures in accordance with the Code, the City could have collected more than … according to the Code. The Treasurer generally disagreed with the findings but indicated he would take corrective …

https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117

Lancaster Central School District – Financial Management (2022M-37)

… Audit Objective Determine whether the Lancaster Central School District (District) Board of Education (Board) and … raised in the District’s response. 1 Lancaster Central School District – Financial Condition (2016M-101) … Determine whether the Lancaster Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37

Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)

… the TW general fund’s tax levy. Improperly funded reserves with transfers totaling $370,000 from funds with a different tax base, which creates a taxpayer inequity. … Town taxpayers. Ensure transfers are only made to funds with the same tax base. Town officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82

Candor Central School District – Separation Payments and Leave Accruals (2022M-21)

… usage were not always recorded properly or in accordance with collective bargaining agreements (CBAs), which resulted … employees of more than $1,600. Key Recommendations Consult with legal counsel to review identified overpayments in this … they are accurate, properly supported and in accordance with CBAs, employment contracts or Board resolutions. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals

Town of Worcester – Claims Audit (2022M-145)

… $597,410 were approved without evidence of compliance with competitive bidding requirements or the Town’s … supported, for legitimate Town expenditures and complies with statutory requirements and the Town’s procurement policy … in the procurement process are aware of, and comply with, statutory requirements and the Town’s procurement …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145

Brighton Central School District – Procurement (2022M-205)

… 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements and good … related to the 2021-22 CIP were procured in accordance with District policies, statutory requirements and good … the District awards the contract in a manner consistent with District policies, statutory requirements and good …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205

Town of Urbana – Access Controls (2022M-4)

… of Urbana (Town) officials properly configured network and computer user access controls to safeguard the Town’s IT … officials (officials) did not adequately configure network and computer user access controls. In addition to sensitive … comprehensive written information technology (IT) policies and procedures addressing areas key to securing user access …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… check disbursements, totaling $176,847, and 274 debit and credit card transactions, totaling $84,672, did not have …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34

Weedsport Central School District – Procurement and Claims Audit (2021M-199)

… audited before they were paid. District officials did not seek competition for purchases totaling $736,858 made from … without entering into a written contract and did not seek competition for the District’s external audit services, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199

Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)

… located at the closest accessible route to the entrance. 26 components at the Library, such as interior doors that can …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34

Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)

… theft, misuse and obsolescence. We reviewed 50 assets with a combined purchase price totaling approximately … incorrect locations on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the …

https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024m

Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)

… height. Nine components at the Senior Center, such as restroom lavatory pipes insulated to prevent contact. Three …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27

Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)

… The Board did not receive reconciled bank statements with the financial reports. The Clerk-Treasurer submitted an … was 88 days late. The Board did not perform, or contract with an independent auditor to perform, an annual audit of … accounting records. Include reconciled bank statements with the monthly reports provided to the Board. File the …

https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114

Florida Union Free School District – Information Technology (2017M-146)

… Union Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146

East Meadow Union Free School District – Financial Condition (2015M-332)

… July 1, 2012 through August 31, 2015. Background The East Meadow Union Free School District is located in the Town of … East Meadow Union Free School District Financial Condition 2015M332 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332

Downsville Central School District – Fund Balance (2016M-79)

… Delaware County. The District, which operates one school with approximately 295 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with statutory limits and use the surplus fund balance in a manner than benefits District taxpayers. Adopt budgets with appropriations that are based on historical estimates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79

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