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Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… Office of the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: [email protected] Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewLansing Central School District – Procurement (2021M-213)
… Determine whether Lansing Central School District District officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
Determine whether BrookhavenComsewogue Union Free School District District officials established an adequate accounting system for extraclassroom activity ECA funds
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… 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/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Village of Endicott – Budget Review (B4-13-8)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8City of Olean – Budget Review (B1-13-2)
… liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … City’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Ensure that the … appropriations be included in the respective equipment line items for each department in the general fund budget, …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Chenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and school lunch fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Rockville Centre Union Free School District - School District Website (S9-19-28)
… Determine whether the Rockville Centre Union Free School District District used its resources to maintain a website …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Disability Retirement – Divorce and Your Benefits
… Instead, the pension is a fixed percentage of the member’s final average earnings. This means there is no “service” … accrued to the date of the disability award (without reductions for early retirement). This calculation would …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. Key Findings BOCES officials did not adequately support meals provided at meetings were appropriate, which increased the risk that … ensured meals and refreshments meals provided at BOCES meetings and events meetings were appropriate …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesTown of Crawford – Town Clerk (2021M-82)
… (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former … did not properly account for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner . As a result of our audit and …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… School District (District) officials adequately secured access to the network and properly managed user permissions … Key Findings District officials did not adequately secure access to the network or properly manage user permissions to … ago. Limit student information and financial application access rights and permissions based on a user’s job …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userNorwood-Norfolk Central School District – Financial Management (2022M-129)
… Board and District officials: Allowed surplus fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, … points over the limit. Surplus fund balance must be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained $3 million in the New …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Lewis County – Purchase Cards (2024M-41)
… Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and for … purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the charges … prior approval is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and … accounting records and reports. As a result, the Board of Trustees’ (Board’s) ability to make informed financial … record water and sewer account adjustments and the re-levy of unpaid water and sewer charges to the control accounts. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… five employees $55,407 in overtime payments that could have been avoided or reduced. Key Recommendations Ensure … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Town of Chesterfield – Town Clerk (2024M-110)
… remit or report collections. As a result, officials do not have assurance that all collections are accounted for, and … of the Clerk’s records, the deficiencies identified may have been detected and addressed sooner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… report – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored and controlled overtime costs of water treatment plant (WTP) employees. Key Findings … not properly approve, monitor or control overtime costs of WTP employees. As a result, water customers may have been …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Port Ewen Fire District – Financial Management (2024M-157)
… District’s financial operations. Key Findings The Board and officials did not properly manage District’s financial … to adequately oversee the District’s financial activities and make informed financial decisions. Annually review the District’s investment policy and seek legal investment options that align with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157