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Walden Fire District – Disbursements (2014M-184)

… was to determine whether the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. Background The Walden Fire District is a district corporation of the State, distinct and separate from … Walden Fire District Disbursements 2014M184 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184

Bay Shore Union Free School District - Procurement (2018M-212)

… were ordered and if competition was sought for goods and services not subject to competitive bidding. Key Findings … approximately $1.42 million. Obtain quotes for goods and services for 19 purchases totaling $70,634, as required by … purchasing policy. Ensure that purchases of goods and services totaling $22,899 were made with prior approval, …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212

Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)

… $1.3 million. Key Finding Prior to entering into six significant lease agreements, BOCES officials did not …

https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-property

Arkport Central School District – Payroll (2016M-338)

… Purpose of Audit The objective of our audit was to evaluate the accuracy of payroll payments for the period … Review the calculations for separation payments prior to the payments being made. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338

Walton Central School District – Financial Condition (2014M-118)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Carefully consider the amount of fund balance appropriated to fund future budgets. Develop a comprehensive multiyear …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118

University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)

… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment … Charter School for Young Men is located in the City of Rochester and is governed by a 10-member Board. The …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-and

Spencer-Van Etten Central School District – Financial Condition (2014M-233)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … reserves. District officials have engaged in multiple cost-savings opportunities, reduced staffing, paid down debts and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233

Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)

… with slower closing speeds. 33 at the Courthouse, such as accessible entrances to restrooms and wheelchair accessible lavatories. 30 at the Town Hall, such … taking additional steps to increase physical accessibility for the 100 components identified in this report. Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37

Richfield Springs Central School District – Financial Condition (2014M-83)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … which is governed by an elected five-member Board of Education, operates one educational facility with … Key Recommendations Continue to monitor the availability of fund balance to finance operations and seek alternative …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83

Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)

… the Town Hall, such as service counters at an accessible height. 12 components at the Community Center, such as …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39

Village of Potsdam – Financial Condition (2017M-61)

… is located in the Town of Potsdam in St Lawrence County and has a population of approximately 9,400. The Village is … $9.8 million. Key Findings The Village’s hydroelectric and sewer funds had deficit fund balances, and the general fund’s unrestricted fund balance was relatively low, at approximately 4.5 percent of appropriations, as of …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61

Town of Genesee – Disbursements (2016M-433)

… Purpose of Audit The purpose of our audit was to review the cash disbursement process for the period … Enter into a written agreement with the Town's bank to indicate the manner in which electronic or wire transfers … be made. Annually audit, or retain an independent auditor to audit, the Supervisor's records. Ensure that monthly bank …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433

Town of Corinth – Claims Auditing (2017M-102)

… of Audit The purpose of our audit was to determine whether claims were adequately supported and properly audited by the … $5.2 million. Key Findings The Board did not audit all claims before approving payments and approved 22 claims totaling approximately $39,000 that did not contain …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102

Cornwall Central School District – Financial Condition (2015M-148)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of Woodbury, Highland Mills and New Windsor. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148

Chatham Central School District – Financial Condition (2015M-161)

… County. The District, which operates three schools with approximately 1,160 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161

Town of Ulster – Town Assessor (2016M-361)

… tax exemptions. The Tax Assessor did not file Transfer of Exempt Real Property forms with the county for four of eight … Key Recommendations Review all property tax exemptions on an annual basis to verify that proper documentation is maintained. File the Transfer of Exempt Real Property forms for the four properties with …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361

Town of Oxford – Financial Management (2016M-420)

Town of Oxford Financial Management 2016M420

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420

Town of Maine – Justice Court Operations (2016M-358)

… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice … Town of Maine Justice Court Operations 2016M358 …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358