Search
Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… (86 percent) totaling $763,413 required by School policy to be competitively purchased. Credit card charges were not … and conflicting responsibilities enabled two Directors to each control all aspects of the procurement process, …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and services in … Determine whether the Town of Pound Ridge Town Board Board procured goods and services in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Fairview Fire District – Procurement and Claims Audit (2025M-75)
… support that the District procured a $1.2 million ladder truck in the most cost-effective manner. Did not seek …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75Campbell-Savona Central School District – Student State Aid (2024M-79)
… officials properly claimed New York State (State) aid for special education and homeless students. Key Findings District officials did … properly claim a total of $65,953 in potential State aid for special education and homeless students, including … officials properly claimed New York State State aid for special education and homeless students …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Village of Lake George – Records and Reports (2024M-82)
… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate … Determine whether the Village of Lake George Village Treasurer maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Sherman Central School District – Claims Audit (2024M-92)
… the Board of Education’s (Board) minimum qualifications for the position, was not provided the District’s policies … audit all claims prior to payment. According to a District official, historically the Board appoints one of the … agreed with our findings and recommendations and indicated they will initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Oakfield-Alabama Central School District – Procurement (2024M-103)
… procedures (Policy) when procuring goods and services. Of the 62 purchases totaling $4.9 million that were tested, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials … properly plan for the District’s long-term financial and capital needs, which inhibited the Board and officials from … managing finances and addressing future operating and capital needs. In addition, the Board’s ability to assess the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… Finance, resulting in incomplete and inaccurate financial records and significant control weaknesses: Monthly …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … did not monitor or update the database the Department used to maintain the master list of businesses with weighing and … of 19 consumer complaints did not include documentation to show the results of the Department’s investigation. In …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. Key Findings … protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. As a result, … protections by helping to ensure the accuracy of retail prices and weighing and measuring devices …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Cuddebackville Fire District – Board Oversight (2024M-94)
… adequate oversight of the District’s financial operations and properly audited claims. Key Findings The Board did not … to make informed financial decisions. Complete, accurate and reliable accounting records were not maintained. For … estimates that resulted in annual operating deficits and a declining fund balance. The Board did not: Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… in Cattaraugus County. The Company, which is governed by a seven-member Board of Directors per its bylaws, provides … be provided and investigate all transactions conducted by the Club Treasurer. Ensure that the Company Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mKillawog Fire District – Controls Over Financial Operations (2013M-111)
… to ensure that financial activity was properly recorded and reported and to safeguard District moneys. Background The District is a district corporation of the State, distinct and separate from the Town of Lisle and located in Broome … to ensure that financial activity was properly recorded and reporte …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111City of Newburgh – Budget Review (B6-14-25)
… and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Monroe County – Golf Course Contract Management (2014M-111)
… Monroe County Golf Course Contract Management 2014M111 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… of Ghent and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mOtego-Unadilla Central School District – Financial Condition (2013M-84)
… resulted in a 52 percent increase in the District’s fund balance. The Board continued to adopt budgets that included …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Niskayuna Central School District – Financial Condition (2012M-218)
… million. Key Findings District officials’ appropriation of fund balance in excess of the amount actually available to fund operations resulted in an unassigned fund balance deficit of $1.5 million as of June 30, 2011. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… The Board did not adopt budgets based on historical or known trends. As of June 30 2015, the District overstated … and include realistic estimates based on historical trends or other identified analysis. Ensure that year-end …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and