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Friendship Central School District – Fund Balance and Reserves (2022M-55)
… report - pdf] Audit Objective Determine whether the Friendship Central School District (District) Board of … Determine whether the Friendship Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Le Roy Central School District – Reserve Funds (2022M-110)
… School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … Central School District District Board of Education Board and District officials properly established and used reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Indian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mNorwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… machine and noise canceling headphones, were not included on the inventory records, making them more susceptible to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… controls over user accounts for the financial application to help prevent inappropriate access and use. Key Findings … controls over user accounts for the financial application to help prevent inappropriate access and use. We determined … do not have reasonable assurance that they would be able to prevent or detect inappropriate changes to financial data, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessPanama Central School District – Procurement (2024M-73)
… and the claims auditor did not help ensure that District funds were used to procure goods and services in a prudent …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Sherburne-Earlville Central School District – Financial Management (2024M-61)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Merrick Union Free School District – Financial Management (2024M-64)
… officials reduced surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they … that will be used to fund operations. Maintain reserves at reasonable levels. Except as noted in Appendix A, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Brockport Central School District - Financial Management (2023M-107)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials were not transparent with taxpayers … Central School District District Board of Education Board and District officials effectively managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Greece Central School District – Procurement of Professional Services (2024M-129)
… the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The Board and … in the most economical way and without favoritism. Of the 51 professional service providers that were paid more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… period July 1, 2015 through March 2, 2017. Background The Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andIslip Fire District – Financial Condition (2020M-25)
… report - pdf] Audit Objective Determine if the Board and District officials effectively monitor the District’s … financial condition by ensuring that budget estimates and fund balance are reasonable. Key Findings The Board: Did not effectively monitor expenditures and fund balance. As a result, the unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Pharsalia – Board Oversight (2018M-59)
… the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second degree, Scheme to … State prison. Key Recommendations Disburse Town money only after proper Board authorization. Perform a thorough annual …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… components (components) we reviewed, we identified 131 components (22 percent) where Town officials could … steps to increase physical accessibility for the 131 components identified in this report. Town officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Inc. is located in the Town of Stafford in Genesee County and provides fire protection services to the Town pursuant to … The Department is governed by a Department President and a five-member Board of Trustees. Expenses for the 2013 … as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department revenues into its own bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… The Town of Carlton is located in Orleans County and has a population of approximately 3,000. The Town is … Supervisor did not ensure accounting records were accurate and complete and did not deposit receipts in a timely manner. We found …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Selected Travel Expenses
… travel status. In addition, the LIRR has a personal vehicle policy for mileage reimbursement when the employee is … LIRR officials did not perform any analysis for personal vehicle usage but they do perform a cost benefit analysis … analysis to ensure that personal vehicle use is in the best interest of the agency, as LIRR policy requires. Rent or …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesDiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) in State … Year 2018-19 will decrease from State Fiscal Year 2017-18, New York State Comptroller Thomas P. DiNapoli announced … for their future budgets. Prudent management helps keep New York State’s pension fund one of the strongest and best …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19