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Roosevelt Fire District – Length of Service Award Program (2025M-40)

… management services. District officials agreed with our recommendations and have initiated or indicated they plan …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40

Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)

… a 19-year period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government (B Felony) …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19

Newark Central School District – Financial Condition and Claims Processing (2016M-267)

… of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of Manchester and Phelps in Ontario … seven-member Board of Education, operates five schools with approximately 2,000 students. Budgeted general fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processing

Town of Rutland – Town Clerk/Tax Collector (2025M-19)

… identify and correct errors. As a result, the Clerk bank account had a cash shortage of $647 as of December 1, 2023, and the tax bank account had an unidentified cash balance of $4,375 as of …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19

Saugerties Central School District – Extra-Classroom Activities (2017M-77)

… cash receipts totaling $127,553, and district officials do not have adequate assurance that student treasurers are … collections or remitting them to the central treasurers in a timely manner. Student treasurers did not always use duplicate receipts to document money received. Sales tax was not collected or …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77

Waverly Central School District – Financial Condition (2013M-148)

… The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by the Board … fiscal year were $28 million. Key Findings The Board and District management are not developing realistic … the fiscal year ended 2012, the District’s actual revenues and expenditures were far closer to budget estimates, …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148

Watervliet City School District – Payroll and Claims Processing (2013M-4)

… valued at $94,480, and 26.7 days, valued at $2,148. The former Superintendant was overpaid by $11,083 at retirement … for 17.5 vacation days to which he was not entitled and a former employee was entitled to an additional $13,773 at … Consider recovering apparent overpayments to the former Superintendant totaling $11,083 and paying the former …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4

Wainscott Common School District – Financial Condition (2013M-268)

… District's budgeted expenditures for the 2012-13 fiscal year were approximately $3.5 million. Key Findings The Board … the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 million, to help … equivalent to 68 percent of the ensuing years’ budgets, or 16 times the amount allowed by statute. For the same time …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268

Lyndonville Central School District – Financial Condition (2016M-143)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … surpluses. The District used the operating surpluses to fund various reserves, which led to reserve balances increasing by more than $2.4 million (32 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143

Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)

… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensation

Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)

… thefts of cash receipts will be prevented or detected. We reviewed the District’s procedures for the collection of … a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receipts

Canisteo-Greenwood Central School District – Financial Management (2016M-362)

… expenditures that could have been paid for with reserve funds and the Board has not developed a written reserve fund policy or documented its rationale for setting aside funds in reserves, optimal funding levels or conditions under …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362

Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)

… officials properly managed extra-classroom activity funds for the period July 1, 2014 through August 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21 million. … were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extra

Frankfort-Schuyler Central School District – Financial Management (2016M-226)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, … 985 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226

Laurens Central School District – Budgeting and Reserves (2013M-135)

… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135

Gouverneur Central School District – Financial Management (2016M-351)

… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, … of the fund balance appropriated in the general fund not being used to finance operations. The District’s reported …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351

City of Yonkers – Budget Review (B6-15-16)

… and debt service funding of $550.5 million for the Yonkers Public Schools and $519.8 million for the City. The 2015-16 …

https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16

State Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624

… with the U.S. Attorney's Offices in New York and South Carolina, Mr. Grossmann is facing justice today." … Southern District of New York. The case was transferred to South Carolina to accommodate the defendant’s health and …

https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-resident