Search
City of Yonkers – Budget Review (B6-15-16)
… review was to identify issues which impact the City of Yonkers' financial condition in the current and future years. … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's adopted budget for … and debt service funding of $550.5 million for the Yonkers Public Schools and $519.8 million for the City. The …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16North Greenbush Common School District – Budgeting (2016M-112)
… benefits District residents. Such uses could include, but are not limited to, reducing District property taxes, paying …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… period July 1, 2014 through June 30, 2016. Background The Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the … Newark Central School District Financial Condition and Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s internal … County, is governed by a Board of Trustees that currently has 11 members, including two parent representatives. The … controls to provide greater assurance that School funds are not exposed to substantial loss. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… Determine whether the Town of Rutland (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all … accurately and in a timely manner. Key Findings The Clerk did not always record, deposit, remit and report all … Determine whether the Town of Rutland Town Town Clerk Tax Collector Clerk recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… able to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … initiated corrective action. 1 The former Clerk-Treasurer resigned on March 1, 2023. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… of the State, distinct and separate from the Town of Plattekill, Ulster County and the Town of Newburgh, Orange … fire protection and rescue services to all of the Town of Plattekill and a portion of the Town of Newburgh. Budgeted … Plattekill 1 Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsCaledonia-Mumford Central School District – Financial Management (2024M-101)
… Determine whether the Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key … Determine whether the CaledoniaMumford Central School District District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Newstead Fire Company –Internal Controls (2014M-92)
… Purpose of Audit The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 through February 18, 2014. … Authorize bills prior to payment and ensure that each bill has appropriate supporting documentation. Review the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly … and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialDutchess County Industrial Development Agency – Management Practices (2013M-251)
… the Dutchess County Industrial Development Agency (DCIDA) management practices for the period January 1, 2012 to May … Dutchess County Industrial Development Agency Management Practices 2013M251 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementOrange County Community College – Information Technology and Financial Activities (2017M-111)
… systems, automatic temperature controls, a designated generator and entry keypads or logs; establish written …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialNassau County – Contract Approval Process (2012M-192)
… Purpose of Audit The purpose of our audit was to examine the County's internal … located on Long Island, covers 287 square miles and has a population of over 1.3 million. The County is governed … Key Findings Although we found that County contracts are authorized in accordance with the County Charter and the …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Purpose of Audit The purpose of our audit was to examine the effectiveness of internal controls over selected financial activities for … City of Beacon Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCity of Long Beach – Budget Review (B7-14-12)
… Purpose of Audit The purpose of our budget review was to determine whether the … and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for the period April … approximately $15.5 million. Key Findings The City did not properly award all contracts and has not annually … by the Council President as required by the Charter, but rather by the City Manager. We found exceptions with the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Gouverneur Central School District – Financial Management (2016M-351)
… of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s … could have been paid for with reserve funds and the Board has not developed a written reserve fund policy or documented … plan to reduce unrestricted fund balance in a manner that benefits District residents. Develop a written reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… reasonable. Reduce excess fund balance to stay within the legal limits. Ensure that the central treasurer receives …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Board has not developed and adopted policies, including a disaster recovery plan and a breach notification policy, to ensure the District’s … unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signing