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Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… the Town accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances … million at the end of 2017. When combined together, the general and highway town-wide (TW) funds ended 2017 with a … the year. The Board should transfer funds from the general funds to the highway funds to reduce or eliminate the …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Union-Endicott Central School District – Financial Management (2016M-100)
UnionEndicott Central School District Financial Management 2016M100
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Oxford Academy and Central School District – Financial Management (2016M-6)
… of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July 1, 2014 through November 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of Coventry, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Stamford Central School District – Fund Balances (2016M-106)
… Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in Schoharie County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Randolph Academy Union Free School District – Financial Management (2015M-248)
… The purpose of our audit was to review the District’s financial management practices for the period July 1, 2009 … year. District officials do not prepare monthly cash flow statements. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mHewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… May 31, 2016. Background The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau … with statutory requirements. … HewlettWoodmere Union Free School District Financial Condition 2016M402 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … BOCES through a cooperative service agreement to audit District claims, and a BOCES employee audited all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… all providers have written agreements with the District or the District could not locate the agreements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… on the BOCES’ computers were not business-related or academic-related, which is inconsistent with the BOCES’ … have an adequate number of licenses for certain programs or did not have sufficient documentation to provide evidence …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mHoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial operations for the period … included overestimated appropriations. The Board failed to fund and use reserves in accordance with General Municipal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Henry Johnson Charter School – Financial Operations (2014M-214)
… was to evaluate the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through April 30, 2014. Background The Henry Johnson Charter School is a … school not under control of the school board, located in the City of Albany. The School, which is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $22 million. Key Findings … District officials have not developed written procedures for wire transfers; there is also a lack of segregation of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… payments for fiscal years 2012-13 through 2014-15. Not all purchase orders were issued in a timely manner, and some purchases were made with confirming purchase orders, issued after goods and services were ordered …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingClymer Central School District – Payroll (2023M-168)
… whether Clymer Central School District (District) employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments were not always accurate, … Determine whether Clymer Central School District District employee compensation payments were accurate approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… all required testing of weighing and measuring devices or maintain complete inspection and investigation records as … list of businesses with weighing and measuring devices or update the inventory of devices. In addition, the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… or maintain complete inspection records as required by New York State Department of Agriculture and Markets … were not inspected as required. There was no system in place to maintain a complete and accurate master list of … and measuring devices or update the inventory of devices. In addition, the Department did not develop and implement …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… (components) we reviewed, we identified 131 components (22 percent) where Town officials could consider taking … taking additional steps to increase physical accessibility for the 131 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Town of Plymouth – Employee Benefits (2023M-176)
… paid $12,037 for 20 holidays that were not authorized in the Town’s collective bargaining agreements (CBAs). Seven … Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all unused leave …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… (IT) equipment. Key Findings District officials did not maintain complete and accurate IT inventory records. As a … Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain … agreed with our recommendations and indicated that they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentAudits of Local Governments: About Our Audits
… Audits LGSA conducts performance audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the following: Provide findings or conclusions based on … evidence against criteria, Provide objective analysis to assist management and those charged with governance and …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits