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Cuddebackville Fire District – Board Oversight (2024M-94)
… statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Village of Walton – Bio-Digester Capital Plan (2016M-378)
… 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County and has a population of approximately … amounts to warrant the substantial risks involved in the project. Determine if the $1.5 million grant offered …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Campbell-Savona Central School District -- Budget Review (B2-14-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … projection. District officials underestimated State aid in the 2014-15 tentative budget by almost $680,000. We …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies … There are no recommendations pertaining to ECAs in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraCounty of Putnam – Recreation and Golf Course Collections (2024M-50)
… for variances. County officials generally agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our comment on an issue raised in their response. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Oakfield-Alabama Central School District – Procurement (2024M-103)
… action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… District’s tax certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education … the tax certiorari reserve fund and maintained it at a reasonable level. However, District officials did not … Districts tax certiorari reserve fund and maintained it at a reasonable level …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Avon Central School District – Financial Management (2024M-75)
… management. District officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Town of Albion – Supervisor’s Records and Reports (2024M-111)
… 2023 accounting records, as required by New York State Town Law (Town Law) Section 123. Recommendations The … corrective action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Campbell-Savona Central School District – Student State Aid (2024M-79)
… District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the District will not receive because officials did not file claims within the filing timeframes. Specifically: $57,176 in estimated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… were accurate. Officials also did not establish procedures to help ensure that calculations were accurate, reviewed or … estates of three former employees may have been entitled to separation payments totaling $23,937 that they did not … of insurance on file. We also found buyout payments made to 10 employees (33 percent) had calculation errors totaling …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today in Erie County Court … at the same time before his scam was discovered by State Comptroller Thomas P. DiNapoli’s office. Noe Rodriguez, 38, … A Buffalo City School District technician pleaded guilty today in Erie County Court …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… pdf] Audit Objective Determine whether Island Trees Union Free School District (District) officials maintained complete … Determine whether Island Trees Union Free School District District officials maintained complete …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringTown of Perth – Supervisor’s Records and Reports (2024M-149)
… did not: Prepare any monthly bank reconciliations during our audit period, and the adjusted bank balances did not … Supervisor’s records. Town officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… adequate oversight of fuel, including procuring fuel in compliance with competitive bidding requirements and the … fuel, Town officials cannot ensure that almost $118,000 in fuel purchases during our audit period were used solely … As a result, certain taxpayers were charged for fuel in an inequitable manner. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Jericho Union Free School District – Financial Management (2016M-328)
… 1, 2014 through May 24, 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay … Jericho Union Free School District Financial Management 2016M328 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Town of Keene – Records and Reports (2024M-27)
… in Appendix A, Town officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process. Maintain reasonable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Rye City School District – Payroll (2024M-2)
… not being made aware of what the District expects to incur in overtime costs and the budgets are not transparent … policies and procedures. Paid six employees $2,097 in overtime wages without proper supporting documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2