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Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… approximately $82.8 million. Key Findings The Board does not have a multiyear financial plan. The District does not have an effective process to identify all nonresident … school districts for those services. The District did not bill and collect about $237,000 in reimbursement for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… 5,300 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2016-17 … used to log on to the network in at least six months. The Board has not adopted a comprehensive disaster recovery plan. … job responsibilities. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationLong Lake Central School District – Payroll (2016M-90)
Long Lake Central School District Payroll 2016M90
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Town of Hurley – Transfer Station Collections (2024M-132)
… without detection. For example: The amount of municipal waste collected, as recorded by the transfer … invoiced by the hauling company, which equates to the Town of Hurley (Town) collecting approximately $51,800 less in … collection procedures that did not address segregation of incompatible duties with respect to safeguarding …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Perth – Supervisor’s Records and Reports (2024M-149)
… financial operations. Key Findings The Supervisor did not maintain complete, accurate and timely accounting records … the Town’s financial operations. The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the adjusted bank balances did not agree with the cash balance from the accounting records. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Town of Alden – Town Clerk/Tax Collector (2024M-106)
… accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have been … The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax receipts were not date stamped when they were received. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Miller Place Fire District – Credit Cards (2024M-58)
… (Board) ensured that credit card charges were properly approved, supported and for appropriate purposes. Key … not always ensure that credit card charges were properly approved, supported and for appropriate purposes. As a … supporting documentation attached to the claim but were approved for payment by the Board. Commissioners approved and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process. Maintain reasonable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10City of Lockport – Independent Audit Services (2014M-238)
… services because they did not use a request for proposal (RFP) process to solicit written proposals for audit services. … proposals to ensure that all requirements set forth in the RFP process are met. Establish an audit committee to oversee …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Monroe County – Golf Course Contract Management (2014M-111)
… County did not enforce contractual requirements related to staffing levels and qualifications. Key Recommendation … is adequately completed each year. Ensure that adequate staffing levels are maintained and that qualified employees …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Kendall Central School District – Capital Project (2017M-194)
… detailed descriptions of the improvements to be made and locations where the work will be performed. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Global Concepts Charter School – Cash Disbursements (2017M-126)
… of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through … allowed the Board Chair to control all aspects of the disbursement and purchasing processes. The School’s charter … we reviewed. Key Recommendations Review and update cash disbursement and purchasing policies to ensure they are …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… our audit was to review the District’s multiyear planning for the period July 1, 2014 through March 23, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31.46 … details regarding the anticipated use of reserve funds for a five-year period but this plan does not include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177LaFargeville Central School District – Financial Condition (2016M-216)
… the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates … totaled approximately $11 million. Key Findings The Board and District officials overestimated appropriations when … surpluses each year that averaged about $225,000 annually, and as a result, the District did not use any of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Belleville-Henderson Central School District – Financial Condition (2016M-46)
… fiscal years. The unassigned fund balance has exceeded legal limits all three years. For three of the four District … the amount of the District’s unassigned fund balance is in compliance with statutory limits. Develop a formal reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… for recordkeeping, closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
Norwich City School District Financial Condition and Cafeteria Operations 2014M143
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsVillage of Painted Post – Board Oversight (2017M-92)
… 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… not properly classify the amounts due to the general fund from the water and sewer funds. For the fiscal year ending …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability