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North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… access to functions in the payroll system that were not required to fulfill their assigned job duties. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through December … not have an effective process to identify all nonresident foster students receiving educational services and bill their … and communicate procedures to ensure that nonresident foster students are properly identified and that accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… audit was to evaluate the District's financial condition and selected employee reimbursement payments for the period … one school with approximately 200 special needs students and provides transportation, health and welfare services and textbooks to approximately 11,400 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… preserved during a disaster and identifies alternate work locations. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… complete report - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained … similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We … Determine whether the Village of Canton Village ClerkTreasurer maintained …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Butternuts – Highway Facility Capital Project (2021M-94)
… a planned highway department office suite was omitted from bid documents, but later added as a $60,000 change … expensive roof material on the highway garage. Ensure the required annual financial reports filed with the State …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Town of Hamburg - Finance Office (2023M-109)
… payroll duties and prohibit officials and employees from approving their own time sheets and overtime. Town … officials agreed with our findings and indicated that they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Saranac Central School District – Tuition Billing and Collections (2023M-90)
… (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the … officials did not properly bill and collect tuition for nonresident foster care students enrolled at the … $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … at the Town Hall, such as carpets or mats at entrances and interior spaces securely attached to minimize tripping hazards and interior office signs with raised lettering and Braille. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Town of Perth – Supervisor’s Records and Reports (2024M-149)
… and the highway fund was understated by $123,066. As a result, the Board lacked reliable records and reports to …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Fairview Fire District – Financial Operations (2024M-138)
… taxpayer burden and resulted in the District’s reserve funds, in total, increasing by approximately $1.5 million (84 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… it at a reasonable level. Key Findings The Board of Education (Board) properly established the tax certiorari … were maintained, such as a complete and accurate listing of all outstanding tax certiorari cases, which was also noted … we released publicly in September 2016. The annual report of the District’s tax certiorari reserve funds provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… activities. The central treasurer did not ensure that 126 check request forms totaling $159,461 had the required …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mAvon Central School District – Financial Management (2024M-75)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage fund … Determine whether the Avon Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Pavilion Central School District – Claims Audit (2024M-108)
… (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor did not properly audit all claims prior to payment. As a result, there was an increased risk that … totaling more than $1 million did not have documentation to demonstrate that officials complied with the Board-adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Albion – Supervisor’s Records and Reports (2024M-111)
… expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers … as actual expenditures. The Supervisor did not account for payroll-related liabilities, maintain proper cash control …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Sloan – Clerk-Treasurer (2024M-109)
… were not deposited within 10 days, as required by New York State Village Law Section 4-408. The cash balances reported … month-end, were not accurate. For example, the general fund cash balance was repeatedly understated by over $70,000 and the capital projects fund cash balance was repeatedly understated by over …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Rye City School District – Payroll (2024M-2)
… Recorded $409,391 as salaries, which precluded officials from monitoring overtime expenditures because they did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2