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Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… of our audit was to examine the District’s accounting for leave time and separation payments for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Total expenditures for the 2014-15 fiscal year were approximately $27 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationOdessa-Montour Central School District – Financial Condition (2016M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … limit. The District does not have a policy or formal plan for its six reserves. The District did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed … productions when planning future meals, which contributed to the cost of producing a meal exceeding the price charged. … decreasing expenditures to a level that allows the fund to be self-sustaining, including monitoring the MPLH and using …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Rome City School District – Multiyear Planning (2021M-144)
… While officials have some information needed to develop the plans, additional information and analysis is needed. For … future revenues and expenditures but did not calculate the projected annual operating deficits in future fiscal … lists, replacement schedules and conducted periodic building condition surveys but did not incorporate the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… acquisition, COIDA officials learned that a large-scale timber operation would be the only type of local industry …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaCopiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Town of Rutland – Water and Sewer Charges (2025M-30)
… in billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 … did not develop and adopt written policies and procedures to provide guidance on water and sewer billings and account … that errors will continue to occur, and customers will not be billed the correct water and sewer charges. …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30City of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is … City of Fulton Fiscal Stress 2013M310 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310City of New Rochelle – Financial Condition (2014M-158)
… of our audit was to review the City’s financial condition for the period January 1, 2013 through March 18, 2014. … The City Council is the legislative body responsible for establishing policies and the City Manager is responsible for administering the City’s daily operations. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… whether the Village’s water supply capital project and settlement proceeds were accounted for and monitored … Village of Stillwater Capital Project and Settlement Award Accounting 2017M163 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Town of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… activity (ECA) funds were maintained by 31 classes and clubs that deposited approximately $184,000 in receipts and … receipts were deposited in a timely manner. Not all ECA clubs had student ledgers. The Board's ECA fund policy had … any money determined to be due to the high school ECA clubs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomJamestown City School District – Financial Condition (2015M-120)
… Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua County. and has a population of approximately … were $76 million. Key Findings To bridge the funding gap in the 2015-16 budget, District officials expect to use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… Background The Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, … Rathbone, Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District, which operates three schools … general fund appropriations by 9 percent, resulting in a combined operating surplus of $6.4 million. Appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… District’s financial condition and examine leave accruals for the period July 1, 2012 through November 30, 2013. … kindergarten through eighth grade and pays tuition for 284 students in grades 9 through 12 who attend other school districts. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $25.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the … 1, 2015 through September 30, 2016. Background The Town of Dover is located in Dutchess County and has a population … Town of Dover Fire Protection and Ambulance Services 2016M413 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… July 1, 2013 through June 6, 2014. Background The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationChenango Valley Central School District – Budget Review (B4-13-11)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Village of Rhinebeck – Water Fees (2013M-311)
… 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees comprises four … not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did … approve all customer account adjustments the Clerk made in the water accounting system. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311