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Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… from other revenue sources to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the ECA and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
Determine whether the Town of Pound Ridge Town Board Board procured goods and services in accordance with Board policy and applicable statutory requirements and properly audited claims prior to payment
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150County of Putnam – Recreation and Golf Course Collections (2024M-50)
… (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported collections … officials could determine whether all collections were recorded, deposited or remitted. For the 2023 fiscal year, 30 … we reviewed were inaccurate. When collections are not recorded, deposited, remitted and reported accurately and in …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… The Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton … Fire District, in Cattaraugus County. The Company, which is governed by a seven-member Board of Directors per its …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and … November 27, 2013. Background The Ischua Fire District is a district corporation of the State, distinct and separate from the Town of Ischua and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Purpose of Audit The purpose of our audit was to examine the Agency’s operations to … 1, 2013 through April 30, 2014. Background The County of Clinton Industrial Development Agency is an independent … County of Clinton Industrial Development Agency Project Monitoring …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectMonroe County – Golf Course Contract Management (2014M-111)
… of our audit was to evaluate the effectiveness of the County’s oversight of the golf course operating contract for … 1, 2012 through February 13, 2014. Background Monroe County is located in western New York on the south shore of … and has a population of approximately 744,000. The County Executive and the 29-member County Legislature govern …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Real Property Tax Exemptions Administration (2017-MR-4)
… , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit was to determine whether … is subject to taxation unless specific legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many different criteria, including the use to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… to reconcile the central treasurer’s records with the ECA clubs’ records. Key Recommendations Adopt budgets that … to reconcile the central treasurer’s books with the ECA clubs’ books. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… (also known as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in … operates four schools with approximately 1,250 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Buffalo City School District – Special Education and Grant Administration (2017M-73)
… purpose of our audit was to review the District’s process for claiming Excess Cost Aid and billing nonresident tuition for special education services and to review the grant administration procedures for the period July 1, 2014 through December 20, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationLaFargeville Central School District – Financial Condition (2016M-216)
… District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Jericho Union Free School District – Financial Management (2016M-328)
… The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau … from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 through 2014-15). The District's debt service fund had a balance of $1.1 million as of June 30, 2016, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Background The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, … and Franklin in Otsego and Delaware Counties. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… 2016. Background The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, … operates seven schools with approximately 4,000 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Allegany County – Court and Trust Funds (2014M-74)
… 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court … moneys from foreclosures and contract disputes resulting in a mechanic’s lien (when the whereabouts of any person … Clerk maintains scanned copies of all court orders filed in his office, he does not make an entry into the court and …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The … East Rochester Union Free School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Background The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The … operates four schools with approximately 1,500 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementBelfast Central School District – Procurement (2016M-317)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through August 16, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $9.1 … has adopted a procurement policy that requires competition for purchases not subject to bidding requirements, the policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Vestal Central School District – Financial Condition (2014M-08)
… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. … general fund spent $21.7 million less than planned. As a result of these budgetary surpluses, the District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08