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Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… (Department), or in a business school registered with the Department, that closes before their education is … and registered business schools to ensure compliance with applicable provisions of the Law and the Commissioner of … financial position for the years then ended, in accordance with accounting principles generally accepted in the United …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… approve 296 change orders totaling $3.8 million. Comply with the District’s procurement policies and regulations. … million. Because District officials did not always comply with New York State General Municipal Law (GML) and the … or quotes as required. District officials generally agreed with our recommendations and plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Sharon Springs Central School District – Fund Balance Management (2022M-100)
… improve their budgeting practices and be more transparent with District residents and taxpayers. During the audit … to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner … District taxpayers. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… individuals unnecessarily shared access to a user account with administrative permissions. As a result, users could alter data and conceal inappropriate activity with limited ability for officials to trace the activity to a … and financial software access. School officials agreed with our recommendations and indicated they will initiate …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsCentral Square Central School District – Fund Balance (2022M-196)
… by about $6.4 million. Officials could not provide us with evidence that the Board properly established the … Accurately report surplus fund balance. Comply with the statutory surplus fund balance limit. District officials generally agreed with our recommendations and indicated that they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Stamford Central School District – Fund Balance Management (2022M-199)
… fund balance. As a result, they were not transparent with taxpayers, and the District levied more taxes than … to fund operations. Reduce surplus fund balance to comply with the statutory limit, and use it in a manner that … funding levels. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Thousand Islands Central School District – Financial Management (2022M-201)
… reserve by $304,641 and did not use a debt reserve, with a balance of approximately $1 million, to pay … fund balance. Reduce surplus fund balance to comply with the statutory limit. Return improperly restricted funds … costs as required. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… user access controls, such as user account management, password security and user account controls. Disable 60 of … nonstudent network user accounts and disable user accounts when access is no longer needed. District officials disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … to June 11, 2013. Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialKillawog Fire District – Controls Over Financial Operations (2013M-111)
… 17 years ago. District officials were unable to provide us with formal documentation of the establishment of this … an annual audit of the Treasurer’s records or contract with an independent auditor to perform such an audit. Key … Audit the Treasurer’s records annually or contract with an independent auditing firm to do so. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111County of Rockland – Budget Review (B6-16-19)
… to submit to the State Comptroller each year, starting with the fiscal year during which it was authorized to issue … in negotiation. The County’s proposed 2017 budget complies with the tax levy limit. Key Recommendations Develop and … deficit over a specified period of time. Consistent with a plan to reduce the remaining deficit in the general …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… forward from 2013. Annual financial reports were not filed with the Office of the State Comptroller (OSC) for 2017-18, … 2018-19, 2019-20, as required. The Board was not provided with adequate monthly financial reports and did not annually … reports as required. Village officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Butternuts – Highway Facility Capital Project (2021M-94)
… scope. For example, a planned highway department office suite was omitted from bid documents, but later added as a …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… capital assets purchased for $115,351 (two capital assets, with a purchase price of $4,437, had more than one … asset records. 13, purchased for $22,099, were recorded with either an incorrect or missing location. Nine, purchased … capital asset records. BOCES officials generally agreed with our recommendations and indicated that they planned to …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103West Genesee Central School District - Capital Assets (2023M-128)
… property. 27 assets could not be located including 18 with a total cost of $50,905 and nine with no documented cost, and 45 assets had an incorrect … physical inventories. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… report – pdf] Audit Objective Determine whether the Valley Stream Union Free School District Thirteen (District) … Determine whether the Valley Stream Union Free School District Thirteen District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Town of Alden – Town Clerk/Tax Collector (2024M-106)
… deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees in accordance with Town Law Section 30. Recommendations The audit report … controls over collections. The Clerk generally agreed with our recommendations and indicated she has initiated …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringFairview Fire District – Procurement and Claims Audit (2025M-75)
… – pdf] Audit Objective Determine whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials … were audited for accuracy and completeness. Key Findings District officials did not always procure goods and services … Determine whether the Fairview Fire Districts District Board of Fire Commissioners Board and officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75