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Olean City School District – Financial Management (2016M-210)
… County. The District, which operates four schools with approximately 2,200 students, is governed by an elected … appropriations each year by an average of $2.3 million. With unused appropriated fund balance added back, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Watertown City School District – Financial Condition (2016M-85)
… County. The District, which operates eight schools with approximately 4,000 students, is governed by an elected … the District’s unassigned fund balance is in compliance with statutory limits and reduce the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… in Oneida County. The District, which operates two schools with 679 students, is governed by an elected seven-member … were not properly assigned or maintained in accordance with employees’ job responsibilities and changing employment …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationRochester Academy Charter School – Purchasing (2013M-144)
… receipt, and, where applicable, to ensure compliance with the School’s charter. We found that the School used … the Business Manager implements procedures to comply with that policy. Ensure that claims are only paid from an …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Lawrence County. The District, which operates one school with approximately 600 students, is governed by an elected … and verify that the amounts collected agree with deposits on the bank statements. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Jefferson County Probation Department – Restitution Payments (S9-20-10)
… in restitution that could have been used to pay victims with unsatisfied orders: some of the money was collected … policies and procedures. County officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Putnam County Probation Department – Restitution Payments (S9-20-2)
… did not make reasonable efforts to locate victims with uncashed checks promptly. In addition, officials did not … policies and procedures. County officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Seneca County Probation Department – Restitution Payments (S9-20-7)
… officials did not maintain a complete list of victims with unsatisfied restitution orders, make undisbursed … policies and procedures. County officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Wyoming County Probation Department – Restitution Payments (S9-20-4)
… did not make undisbursed restitution payments to victims with the oldest unsatisfied restitution orders or maintain … policies and procedures. County officials disagreed with some of our findings and recommendations. Appendix B …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4New Hartford Central School District – Payroll (2021M-149)
… and wages to the 48 employees we tested, in accordance with Board authorizations. However, there are opportunities … the payroll clerk’s work. District officials agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Canajoharie Central School District – Fuel Purchasing (2021M-170)
… Recommendations Solicit bids as required and in accordance with the purchasing policy. Thoroughly audit claims to ensure … request reimbursement. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Town of Saranac – Town Clerk Operations (2019M-33)
… the Clerk was arrested on April 29, 2021 and charged with falsifying business records in the first degree, … records and reports. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Brushton-Moira Central School District – Tuition Billing (2023M-158)
… foster care students enrolled at the District. Consult with the District’s legal counsel to determine the … billing errors. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Village of Afton – Claims Auditing and Disbursements (2023M-177)
… $1,500 for the Village’s accounting software, paid with her personal credit card. The Village should not … to Village residents. Village officials generally agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Village of Hunter – Financial Operations (2023M-164)
… Make timely deposits, or File annual financial reports with the Office of the State Comptroller. The … Clerk-Treasurer. Village officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of the fiscal year. File the District’s required AUDs with our office within 60 days of the close of the fiscal year. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Throop – Highway Department (2021M-115)
… written shared service agreements for projects conducted with surrounding towns or maintain records to track the costs … to safeguard cash receipts. Town officials agreed with our recommendations and indicated they were initiating …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… (GML) Section 30. The Supervisor did not provide the Board with his records for audit, as required by New York State … audit the Supervisor’s records. Town officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Hammond Fire District – Board Oversight (2024M-151)
… policies, and only one of the five Board members complied with New York State Town Law (Town Law) Section 176-e which … financial activities. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Town of Lodi – Town Hall Capital Project (2024M-130)
… were performed throughout the Project. Work associated with six change orders totaling $65,537 was completed without … of capital projects. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130