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Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… reported job creation and retention figures to agreements, at least annually, and provide that assessment to the Board. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalBrasher Falls Central School District – Financial Condition (2019M-158)
Determine whether the Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… oversight of non-payroll disbursements. Key Findings Online payments totaling $65,456 initiated by business office … and online purchases. Ensure that all disbursements are audited by the Board, listed on the warrants and entered into the accounting records. Ensure the Treasurer maintains custody of her …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… UDAG repayment money totaling $4.5 million for long-term loans to fund capital projects was not consistent with their adopted policy to use the money as revolving loans for local business development. Board-approved loans made from the community development (CD) fund were …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Galway Central School District - Fund Balance Management (2017M-267)
… Galway Central School District Fund Balance Management …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Village of Rushville - Board Oversight and Information Technology (2018M-118)
… General Municipal Law (GML), Section 11 2 Two individuals served in this position during our audit period. One Clerk-Treasurer served from June 1 through June 6, 2016 and the Board appointed another Clerk-Treasurer who served for the remainder of our audit period. …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Webster Central School District - Financial Condition (2018M-109)
… by adopting realistic budgets and ensuring unrestricted fund balance remained within statutory limits. Key Findings … District officials appropriated nearly $28 million of fund balance (approximately $5.5 million each year) in the … source. However, $22 million (80 percent) was not used to fund operations. Recalculated unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… ] Audit Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District officials properly issued and accounted for debt issued for new bus acquisitions. Key Findings The … Determine whether the District applied for all transportation State aid for new bus acquisitions and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busPutnam Central School District – Fund Balance Management (2020M-27)
… general fund balance. Key Findings District officials need to improve budgeting practices to more effectively manage … plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and reserves, pay off debt or to reduce District property taxes. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Oneida City School District – Information Technology (2020M-80)
… Ensure that a comprehensive written disaster recovery plan is developed and shared with key District officials. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… Objective Determine if claims were adequately documented, for appropriate purposes and properly audited and approved … sufficient supporting documentation before approving them for payment. Conduct a thorough and deliberate audit of each … claim before authorizing payment to ensure it is accurate, for valid purposes and in compliance with required statutes …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mOysterponds Union Free School District - Financial Management (2019M-217)
… to reduce its surplus of unassigned fund balance to comply with the statutory limit in a manner that benefits District … or used to fund operations. District officials agreed with our recommendations and indicated they had either …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Cherry Valley Fire District - Board Oversight (2019M-141)
… fund policy. Ensure that fire protection contracts were signed, that the services provided were billed for and that … fund policy. Ensure that fire protection contracts are signed, services provided are billed for and costs are …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Alfred-Almond Central School District - Financial Management (2019M-131)
… Findings The Board overestimated appropriations by a total of $2.3 million from 2015-16 through 2017-18 and annually appropriated an average of $495,000 of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Canaseraga Central School District - Financial Management (2019M-104)
… Findings The Board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… mounted at an accessible height. 22 components at the Town Hall, such as a wider accessible route at the main entrance …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41City of Middletown – Payroll and Leave Benefits (2024M-26)
… complete report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ salaries, wages … and properly accrued leave benefits. Key Findings City officials did not accurately pay employees’ salaries, … Determine whether City of Middletown City officials accurately paid employees …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Hammondsport Central School District – Investment Program (2024M-63)
… $321,316 from its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… School District (District) officials properly calculated employees’ leave accruals and accurately paid employees’ separation payments. Key Findings Officials did … School District District officials properly calculated employees leave accruals and accurately paid employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Southampton Union Free School District – Financial Management (2024M-43)
… report – pdf] Audit Objective Determine whether the Southampton Union Free School District (District) Board of … Determine whether the Southampton Union Free School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43