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Oakfield-Alabama Central School District – Budgeting (2016M-172)
… 1, 2011 through April 4, 2016. Background The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the … did not establish an appropriate funding level for the retirement contribution reserve. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Montauk Union Free School District – Financial Condition (2016M-168)
… Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school with approximately 475 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Massena Central School District – Financial Condition (2016M-21)
… Lawrence County. The District, which operates five schools with approximately 2,800 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with the statutory limits. Review current EBALR and determine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Marion Central School District – Tuition Reimbursements (2016M-11)
… Purpose of Audit The purpose of our audit was to examine the District’s … Budgeted appropriations for the 2015-16 fiscal year are approximately $17.9 million. Key Findings Although the District has written procedures regarding the tuition reimbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Erie County Probation Department – Restitution Payments (S9-20-11)
… complete report - pdf ] Audit Objective Determine whether the Erie County (County) Probation Department (Department) … officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Suffolk County Probation Department – Restitution Payments (S9-20-9)
… complete report - pdf ] Audit Objective Determine whether the Suffolk County (County) Probation Department (Department) … officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Wayne County Probation Department – Restitution Payments (S9-20-6)
… As a result, some victims may never receive the payments to which they are entitled. 24 of the 26 restitution orders … delinquent restitution totaling $7,767 were not reported to the court, as required. 16 outstanding restitution checks … Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Town of Morehouse – Records and Reports (2021M-182)
… - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) maintained … Determine whether the Town of Morehouse Town Town Supervisor Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… (District) officials properly approved and monitored the Facilities Department’s overtime costs. Key Findings … for emergency, non-emergency and absenteeism during the 21-month audit period. Approximately $186,330 of overtime … to conduct 270 building checks. However, officials lacked the required building check forms to support that 267 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeTown of Ballston - Water Fund Financial Operations (2023M-60)
… complete report – pdf] Audit Objective Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings … Determine whether the Town of Ballston Town officials provided adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Brockport Central School District - Financial Management (2023M-107)
… to appropriate fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. … that were not needed or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified … fund. The District did not have comprehensive written reserve reports or plans, or written multiyear financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… to confirm the Department’s recorded cash balances agree with the bank’s records. Adequate cash collection controls … use of debit cards. Department officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesTown of Glen - Water and Sewer Operations (2023M-167)
… Town of Glen (Town) officials properly managed water and sewer fund financial operations. Key Findings Town officials did not properly manage water and sewer fund financial operations. The Board did not adopt the water and sewer rates that were charged to customers or audit the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… whether Washington-Saratoga-Warren- Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials ensured … whether WashingtonSaratogaWarrenHamiltonEssex Board of Cooperative Educational Services BOCES officials ensured …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) … Key Findings District officials did not properly account for all ECA funds and, because some funds were held for substantial amounts of time before they were deposited, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… an appropriate manner, they did not always appropriately inventory and safeguard IT equipment or maintain sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentTown of Windsor – Financial Management (2025M-24)
… (TW), general fund town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the … from December 31, 2019 to December 31, 2023 by 96 percent, 93 percent and 93 percent in the general fund TW, general fund TOV and highway fund TOV, respectively. Underestimated sales tax …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, … 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… Recommendations Perform required testing in accordance with New York State Department of Agriculture and Markets … inventory of all businesses. County officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… complete report – pdf] Audit Objective Determine whether the Seneca County (County) Department of Weights and Measures (Department) completed required … and whether complete records were maintained. Key Findings The Director of Weights and Measures (Director) did not …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2