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Town of Yorkshire – Financial Management (2021M-109)
Determine whether the Town of Yorkshire (Town) Board (Board) and officials adopted realistic budgets, maintained reasonable levels of fund balance and properly planned for equipment replacement.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/yorkshire-2021-109.pdfOriskany Central School District – Procurement (2017M-87)
… with competitive bid statutes and District policies for the period July 1, 2015 through October 28, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $14.7 … Key Findings The District did not seek competition for five professional service contracts totaling $265,706. We …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… (District) officials limited online banking access and permissions to Board-authorized users. Key Findings District … because no one reviewed online banking users’ access and permissions. Officials at the District also did not monitor … Business Administrator inappropriately had administrative permissions to one or more of the District’s bank accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Town of Westfield - Real Property Acquisition (2019M-119)
Determine whether Town officials properly acquired real property for a Town purpose.
https://www.osc.ny.gov/files/local-government/audits/pdf/westfield-2019-119.pdfSchenevus Central School District – Budgeting (2014M-123)
… 18, 2013. Background The Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, … Rosenboom and Westford in Otsego County. The District is governed by an elected five-member Board of Education and … Ensure that the District’s unexpended surplus fund balance is in compliance with the legal limit. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Weedsport Central School District – Payroll (2021M-179)
Determine whether the compensation paid to Weedsport Central School District (District) administrators and business office personnel was accurate and had adequate supporting documentation.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/weedsport-2021-179.pdfCity of Yonkers – Budget Review (B24-6-7)
… realized. The City plans to borrow up to $15 million for tax certiorari settlements in the 2024-25 fiscal year. Tax certiorari is the legal process by which a property owner can challenge the real property tax assessment on a given property to reduce its assessment. …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Otego-Unadilla Central School District – Information Technology (2021M-178)
Determine whether the Otego-Unadilla Central School District (District) Board and officials ensured District computerized data was safeguarded through training, monitoring user accounts and adopting a written information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otego-unadilla-2021-178.pdfSouthwestern Central School District – Claims Processing (2016M-356)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing … Central School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356State Agencies
Find information about state audits payroll travel policies accounting and operational guidelines and procurement
https://www.osc.ny.gov/state-agenciesLackawanna City School District – Financial Condition (2014M-119)
… 31, 2014. Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises seven … funds, within the legal limit, so that the District is prepared for unexpected expenditures or revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119South Orangetown Central School District – Claims Processing (2016M-104)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing … Orangetown Central School District is located in the Town of Orangetown in Rockland County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Guilderland Central School District – Cash Disbursements (2017M-29)
… 2016. Background The Guilderland Central School District is located in the Towns of Guilderland, Knox, New Scotland … and Bethlehem in Albany County. The District, which is governed by an elected nine-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Opinion 94-17
… of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees … may be relevied with the next annual real property tax in accordance with the procedures prescribed in General … a city may include in the next succeeding real property tax levy the amount of unpaid fees imposed upon property …
https://www.osc.ny.gov/legal-opinions/opinion-94-17XIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… Below is the list of statewide standard activities for the PCIP, including their … support when each activity should be used with a project. Standard activities are defined for each project type. With the exception of a limited number of standard activities that are unique to DOT and begin with …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesOneonta City School District – Payroll (2017M-202)
… May 23, 2017. Background The Oneonta City School District is located in the City of Oneonta, Town of Oneonta and … The District, which has approximately 1,700 students, is governed by a Board of Education. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Remsenburg-Speonk Union Free School District (District) is located in the Town of Southampton, Suffolk County. The District is governed by a Board of Education (Board) which comprises …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Bemus Point Central School District - Capital Projects (2019M-212)
… officials could have presented the capital project to the voters in a more transparent manner. The Board did not … Present the capital project plan transparently to voters. Properly approve all change orders and competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Elmsford Union Free School District – Fixed Assets (2017M-147)
… Purpose of Audit The purpose of our audit was to determine whether the District properly … Union Free School District is located in the Village of Elmsford in Westchester County. The District, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdf