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Addison Central School District – Financial Condition (2016M-30)
… balance and reserve funds that will not be used. Review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Onteora Central School District – Information Technology (2015M-92)
… The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Chittenango Central School District – Financial Management (2016M-294)
… Purpose of Audit The purpose of our audit was to review the District’s … The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through … the future purpose of $4.2 million restricted in the insurance reserve and overfunded the retirement contribution … to fund District operations. Ensure that all reserve funds are properly established by resolution, which should include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesBatavia City School District – Financial Condition (2016M-160)
… in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Fonda-Fultonville Central School District – Payroll (2015M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … District officials did not review the direct deposit upload document or compare this document with the certified … transactions. Routinely generate and review payroll change reports to promptly identify, investigate and resolve …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Fire Prevention, Safety and Control
… than 126,000 New Yorkers with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted … steps to improve its fire safety practices, spurred on by recommendations from a grand jury investigation and … and fire alarm maintenance contracts, and the use of heat detectors. Key Finding The Office is in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlFarmingdale Union Free School District – Financial Condition (2016M-235)
… July 1, 2014 through February 29, 2016. Background The Farmingdale Union Free School District is located in the … funds in a manner that benefits District residents. … Farmingdale Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Copiague Union Free School District - Information Technology (2023M-150)
… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Town of Glen - Water and Sewer Operations (2023M-167)
… customers or audit the Clerk’s records and water and sewer bills and meter readings were not independently reviewed for … and customers have no assurance that water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate because …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Cato – Water Financial Operations (2023M-145)
… effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Town of Bergen – Town Supervisor (2024M-30)
… in the 2022 AFR. Did not perform a periodic review of all journal entries and financial transactions as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Electronic Documents Submission System (EDSS)
… (BOC). Access to EDSS To establish a Primary Authorizer account and/or manage application roles, submit one of the appropriate forms below. Online Services Government Account Authorization - This form identifies a government … purposes of establishing the Authorizer’s Online Services account with the New York State Office of the State …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssDiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities will remain capped at 2% for … districts and 10 cities with fiscal years starting July 1, 2025, including the “Big Four” cities of Buffalo, Rochester, … Note: Allowable levy growth is expressed as a percentage. List of allowable tax levy growth factors for all local …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentWallace Volunteer Fire Department – Board Oversight (2024M-125)
… and members as required, and did not have a system for recording all receipts and disbursements. The President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Saugerties – Claims Auditing (2024M-144)
… knowledge. The equipment was shipped to the Town’s former video supply contractor. The Supervisor and we were unable to …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Rutland – Water and Sewer Charges (2025M-30)
… The Board did not formally authorize all billing rates charged by the Town and it did not develop and adopt … an increased risk that errors will continue to occur, and customers will not be billed the correct water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… tag number. The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including … for 201 devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment