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Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… July 1, 2014 through August 31, 2015. Background The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in … Canajoharie Central School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraShelter Island Union Free School District –Financial Condition (2014M-132)
… operates one school with approximately 230 students and 100 employees. The District’s actual expenditures for the … million. Key Findings The Board underestimated revenues and overestimated expenditures when developing budgets, which … historical data from prior fiscal years to help it develop and adopt budgets that include realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Parkland Alienation (2014-MS-5)
… report - pdf] We also released eleven letter reports to the following municipalities: Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] … 31, 2013. Background "Parkland alienation" occurs when a municipality wishes to sell, lease or discontinue the use …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Homer Central School District – Financial Condition (2013M-306)
… of July 1, 2011 through July 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, … Homer Central School District Financial Condition 2013M306 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306City of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. The District has a current … The District has accumulated an increasing amount of money in restricted fund balance, or reserves, and built up amounts … of unexpended surplus funds that exceeded the legal limit in the past two years. Although the District appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Delaware County – Court and Trust Funds (2022-C&T-2)
… trust fund records. The Surrogate’s Court Clerk did not make entries into a surrogate’s register to record money …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2City of Poughkeepsie – Budget Review (B6-17-1)
… Several appropriation amounts, such as health insurance, New York State Employees’ Retirement System payments and debt …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1School Districts’ Energy Performance Contracts (2013-MR-1)
… [pdf] , Fallsburg Central School District [pdf] , Johnson City School District [pdf] , Lansing Central School District [pdf] , Middleburgh Central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Village of Mount Morris – Justice Court (2013M-152)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with … State, and Federal resources that is not under the control of the local school board and is governed under Education Law … Child Development Center of the Hamptons Charter School Financial Management 2013M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management … 1, 2011, through April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe … Village of Spencerport Financial Management 2013M134 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is … respectively. Key Findings We performed certain tests to ensure that 35 non-payroll disbursements totaling $66,400 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … 1, 2011, to September 30, 2012. Background The Town of Coeymans is located in Albany County and has a population … Town of Coeymans Recordkeeping and Cash Disbursements 2013M186 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… of our audit was to examine the Authority’s process for compensation-related payments to the Executive Director … more vacation leave than authorized and without Board approval. This occurred because the Board did not provide … the Authority’s personnel policy. We found that 70 payroll checks totaling $290,460 were paid in accordance with her …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorTown of Ogden – Financial Management and Justice Court (2014M-234)
… June 5, 2014. Background The Town of Ogden is located in Monroe County and has approximately 20,000 residents. It … or financial plans to govern budgeting practices and the amount of unexpended surplus funds to maintain. The … errors to occur and remain uncorrected and resulting in the poor accountability practices continuing unabated. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately 1,600 residents. The … overly conservative budgeting practices have resulted in the Town continuing to maintain excessive unexpended surplus fund balances in all four major operating funds. Specifically, at fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Warren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… of Review The purpose of our review was to assess the Warren County Local Development Corporation’s (Corporation) … in implementing our recommendations in the audit report Warren County Local Development Corporation – Revolving Loan … with agreements. Background The Corporation is located in Warren County. The Corporation was established in 1986 by the …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fRoosevelt Fire District – Length of Service Award Program (2025M-40)
… award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not ensure that the LOSAP was annually audited in accordance … for service to their communities. The Board also could not demonstrate that the procurement of LOSAP investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Town of Bolivar – Community Development Block Grant (2013M-353)
… were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or … The CCDC submitted 31 invoices totaling $288,968 for work not yet performed. Payments to contractors by the CCDC … CCDC sufficient funds to pay contractors for all completed work. Establish formal procedures to monitor the performance …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353