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North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… financial system. Key Recommendations Review the access rights granted to current users and ensure that all users’ access rights are limited to those functions needed to perform their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationSag Harbor Union Free School District – Child Care Program (2016M-211)
… of our audit was to review the District’s oversight of its child care program for the period July 1, 2014 through … for collecting, processing, recording and depositing child care program cash receipts. Develop and adopt … Sag Harbor Union Free School District Child Care Program 2016M211 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… through October 23, 2015. Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, … PalmyraMacedon Central School District Reserves and Fund Balance 2015M336 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… 31, 2015. Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, … operates seven schools with approximately 3,800 students, is governed by an elected seven-member Board of Education. … the State Education Department to determine if there is any limitation on previous years that can be billed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
Orleans Niagara Board of Cooperative Educational Services Financial Management 2016M72
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition and selected … transportation, health and welfare services and textbooks to approximately 11,400 resident students attending nonpublic … in operating surpluses each year ranging from $216,000 to $2.6 million. The Board did not establish adequate reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… State aid to which the District was entitled for bus purchases. The District had 10,885 user accounts on its …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of … a location, or had an incorrect location indicated, on the inventory list. The Board did not approve the disposal of 28 … approval. Officials have not conducted a complete physical inventory in more than 10 years. As a result, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Town of Butternuts – Highway Facility Capital Project (2021M-94)
Determine whether the Town of Butternuts Town Board transparently planned and monitored the highway garage and salt shed capital project Project
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Fire Island Union Free School District – Claims Auditing (2023M-114)
… B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Garrison Union Free School District – Information Technology (2023M-127)
… and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key Findings Town … did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. Officials also did … and 16 were not deposited in a timely manner. Of the 463 Recreation Department fees reviewed totaling $56,262, 176 …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of Perth – Supervisor’s Records and Reports (2024M-149)
… Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records or provide adequate financial … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports to allow the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… a purchase request, approving the purchase, approving the invoice, and signing checks for payment. Recommendations This report includes 11 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Fairview Fire District – Procurement and Claims Audit (2025M-75)
… whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods … We attribute these findings to a general lack of Board oversight, as well as inadequate policies and … process for 11 other purchases totaling $178,347 out of 18 totaling $414,458. Did not effectively audit all 50 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75Village of Skaneateles – Claims Auditing (2024M-68)
… claims were adequately supported, appropriate and properly audited and approved prior to payment. Key Findings While … invoices and/or receipts). When claims are not properly audited, paid without approval, or not properly supported to … claims were adequately supported appropriate and properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Miller Place Fire District – Credit Cards (2024M-58)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for … Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling $10,005 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks totaling … treasurers maintained complete and accurate records of financial activities. The central treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mSherman Central School District – Claims Audit (2024M-92)
… – pdf] Audit Objective Determine whether the Sherman Central School District (District) claims auditor properly … Determine whether the Sherman Central School District District claims auditor properly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Avon Central School District – Financial Management (2024M-75)
… $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75