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Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… – pdf] Audit Objective Determine whether Persistence Preparatory Academy Charter School (School) credit card … audit charter school persistence preparatory …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… complete report - pdf] Audit Objective Determine whether Johnson City Central School District (District) officials … Determine whether Johnson City Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… funds. Key Findings Unapproved ECA clubs were operating in the District and District officials did not establish an … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… and Town officials effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the water and sewer funds. The Board did not … Board and Town officials effectively managed the financial condition of the water and sewer funds …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… determine whether the Superintendent and the Director of Business Services provided adequate fiscal oversight over … Key Findings The former Superintendent and Director of Business Services did not provide sufficient oversight over … does not have custody, recordkeeping responsibilities, and authority to approve and execute transactions. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCity of Little Falls – Financial Condition (2021M-54)
… - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials … Determine whether the City of Little Falls City Common Council Council and officials …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Village of Endicott – Budget Review (B4-13-8)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8North Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period … 2006-07 through 2011-12, ranging from almost $2.2 million to over $2.4 million. Library officials have maintained a … or a comparison of actual revenues and expenditures to budget amounts. Key Recommendations Develop a policy that …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344City of Olean – Budget Review (B1-13-2)
… Recommendations Ensure that the potential water and sewer rate increases be authorized by the Common Council prior to the adoption of the budget. Ensure that appropriations be …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Chenango Valley Central School District – Budget Review (B4-13-11)
… are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt … the accumulated deficit in the District’s general fund and school lunch fund as of June 30, 2008. Local Finance Law … Chenango Valley Central School District Budget Review B41311 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… - pdf ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) officials procured … Determine whether Greenwood Lake Union Free School District District officials procured goods …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsRome City School District – Multiyear Planning (2021M-144)
… report - pdf ] Audit Objective Determine whether Rome City School District (District) officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop comprehensive written multiyear financial or capital plans. While officials have some information needed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… attended 39 meetings at which payments totaling $28,446 (45 percent) were made for meals. The Superintendent/designee …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesTown of Bergen – Town Supervisor (2024M-30)
… agreed with our recommendations and indicated they have taken corrective action. Appendix B includes our comments on issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Town of Crawford – Town Clerk (2021M-82)
… generally agreed with our findings and indicated they have begun to initiate corrective action. Appendix B includes our comment on an issue Town officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Town of Rutland – Water and Sewer Charges (2025M-30)
… process reviewed quarterly billing reports to help ensure meter readings, estimated readings and amounts billed were …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… of approximately $93,000 that we selected for review, four laptop computers with a purchase cost totaling approximately … cost totaling approximately $3,000, including a gaming laptop, a karaoke machine and noise canceling headphones, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryTown of Summit – Town Clerk (2024M-51)
… with New York State (NYS) Town Law (Town Law) Section 30 which required the Clerk to deposit all fees collected within three business days after total collections exceed $250. Did not remit in a …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… contracts, prenumbered receipts or another suitable record to demonstrate amounts of collections due to the … Booked all rentals, collected and deposited all rental fees, issued refunds and disbursed funds for all rental hall …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0