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Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)

… Central School District (District) used resources to ensure the District’s Internet connectivity meets the … monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for resolution. Our … Central School District District used resources to ensure the Districts Internet connectivity meets the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9

Honeoye Falls Lima Central School District – Access Controls (2020M-112)

… officials ensured user access controls were appropriate and designed effectively. Key Findings District officials did not ensure user access controls were appropriate and secure. Officials did not: Adopt key information … policies, resulting in increased risk that data, hardware and software may be lost or damaged by inappropriate use or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112

Tonawanda City School District - Procurement (2023M-108)

… $684,132 without obtaining competitive bids as required by GML Section 103 and the District’s procurement policy and … procurement policy and procedures and educate employees on their requirements. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108

Glens Falls City School District - Financial Management (2019M-12)

… past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 … were consistently overestimated which resulted in the increasing fund balance levels and the District not … take corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12

Town of Saranac - Cash Management (2019M-32)

… did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Westbury Union Free School District - Financial Condition and Overtime (2018M-84)

… Key Findings The Board overestimated appropriations by as much as 9 percent and appropriated an average of $9.4 … with our recommendations. Appendix C includes our comment on the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime

Kinderhook Central School District - Procurement (2018M-137)

… Objective Determine whether the District procured goods and services in accordance with District policy and procedures. Key Findings District officials … District officials seek competition when procuring goods and services, as required by District policy. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137

Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)

… financial condition. Determine whether the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and disbursements. Key Findings Appropriations were unrealistic and appropriated fund balance was not used. Appropriations …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-management

Northern Adirondack Central School District – Financial Condition (2020M-51)

… Key Findings Expenditures have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the … operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)

… Ensure the Company provided all of the services required by its contract. Receive documentation that supported the … of our recommendations. Appendix D includes our comments on issues raised in the School’s response letter. …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019m

Connetquot Central School District - Financial Management (2019M-180)

… Key Finding The District reduced its total fund balance by $12.3 million (20 percent) from June 30, 2017 to June 30, … revenues, appropriations and unassigned fund balance based on historical data and known trends. Adopt a comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180

Eastport-South Manor Central School District – Building Safety (2020M-18)

… (JSHS). Key Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the halls to collect leaked water. Create a corrective action …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18

Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)

… for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these … We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16

Town of Ausable – Water and Sewer District Financial Operations (2015M-274)

… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District 2, Ausable Water District 3 and … The purpose of our audit was to review the financial operations of Ausable Water District 2 Ausable Water District 3 and …

https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274

Town of Sidney – Budget Review (B4-16-13)

… County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by the Town due … related to the Town-owned hospital for the fiscal year that ended December 31, 2005. New York State Local Finance Law requires all local governments that …

https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13

Claryville Fire District – Budgeting Practices (2014M-59)

… does not have a written capital plan, with an equipment replacement schedule, to help determine capital funding needs … long-term capital plan that details anticipated equipment replacement needs based on useful life. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… Onoville Marina (Marina) revenue was properly accounted for. The Probation Department (Department) properly accounted for and enforced the collection and disbursement of all … Findings Marina employees did not accurately record the number of tickets sold and may not have collected and …

https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32

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