Search
Alexandria Central School District – Financial Condition Management (2020M-109)
Determine whether the Board and officials adopted reasonable budgets and adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/alexandria-2020-109.pdfNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
Determine whether extra-classroom activity (ECA) collections are appropriately supported, accurately recorded and deposited intact and timely.
https://www.osc.ny.gov/files/local-government/audits/pdf/northville.pdfSagaponack Common School District - Fund Balance Management (2018M-53)
… funds are overfunded by at least $35,000 and the Board has not outlined the rationale, objective, funding level and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53City of Newburgh – Budget Review (B6-16-17)
… for the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Travel/Conference Claim Requirements – Travel and Conference Expense Management
… has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be submitted in a timely manner … proper charge. The governing board may require that the voucher be certified or verified by the employee. The same …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsEvergreen Charter School – Credit Card Purchases (2024M-143)
… Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately … supported and for School purposes. Key Findings Credit card purchases were not always properly approved … to show they were for a proper School purpose. When credit card charges are not properly approved or adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Homer Central School District - Criminal History Background Checks (2019M-76)
… officials effectively used District resources to ensure the safety of their students by performing proper criminal history background checks. Key Finding Officials did not … officials effectively used District resources to ensure the safety of their students by performing proper criminal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
Determine whether District officials properly monitored and safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/commack-2020-15.pdfTown of Groveland – Fiscal Oversight (2014M-285)
… financial duties on the Supervisor's behalf, due to the incompatible nature of their offices. Key Recommendations … reports are accurate and complete. Discontinue delegating incompatible duties to the Clerk. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Opinion 90-36
… of the lien" (see also, RPTL, §955[2] added by L 1989, ch 440, §10, effective July 1, 1991). In contrast with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-36President of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… after previously pleading guilty to Grand Larceny in the Second Degree. The husband and wife stole approximately $771,000 in public funds by falsifying business records for The … Elise Mosesman. The defendants were sentenced Tuesday in state Supreme Court, St. George, before Judge Alexander …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… July 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, … West Buffalo Charter School Student Enrollment and Billing …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Sackets Harbor Central School District - Information Technology (2019M-208)
… management system (SMS) against unauthorized use, access and loss. Key Findings District officials did not: Establish … for password management, wireless security, remote access and managing user access rights. Disable unneeded network user accounts and adequately restrict user permissions to the network and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Standardized Forms – Travel and Conference Expense Management
… such charges (paid by the traveler or charged to a local government or school district credit card). Meals – dates and … with the official travel, for example, conference registration fees, if not prepaid. Net amount – the form … viewed at the Office of the New York State Comptroller’s website . From our homepage, click on "State Agencies" then …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… New York State Comptroller Thomas P. DiNapoli, Genesee County District Attorney Kevin T. Finnell, and the New York State Police announced the arrest of Shannon Tiede, the clerk of … partnership in combatting public corruption.” Genesee County District Attorney Finnell said, “The Genesee County …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsAusable Valley Central School District - Medicaid Reimbursements (2018M-189)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students.
https://www.osc.ny.gov/files/local-government/audits/pdf/ausable-valley-189.pdfOpinion 88-30
… benefited to be assessed for costs of the district) -- Connections (requiring property owners to connect to a … resolution or ordinance prescribing how sewer or ... water connections shall be made." In addition, section 130(15) of … Therefore, should the town adopt an ordinance requiring connections in this case, the issue of whether the exercise …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Town of Lincoln - Town Clerk (2023M-31)
… $3,869.The former Clerk also did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through … all cash collected. For example, Town officials found $622 in cash in her office with no supporting records showing the source …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31New Rochelle City School District – Information Technology (2021M-142)
Determine whether New Rochelle City School District (District) officials established adequate controls over network and financial application user accounts to prevent unauthorized access, use and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-rochelle-2021-142.pdfTown of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… did not: Maintain accurate accounting records. As a result, the accounting records contain significant variances between the bank balance and the recorded cash balance. The variances ranged from more … monthly reports that included cash balances and the detail of revenues received. Ensure annual financial reports …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121