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Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… was to review administrative compensation, purchasing and financial management practices for the period July 1, … position of Chief Operating Officer/Deputy Superintendent and then hiring a new District Superintendent, BOCES incurred … a written policy that addresses procedures for billing and collection. The Board and Superintendent incurred $70,290 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationWayne Central School District – Financial Management (2012M-229)
Wayne Central School District Financial Management 2012M229
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Maine-Endwell Central School District – Financial Condition (2013M-49)
… July 1, 2011, through January 3, 2013. Background The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Skaneateles Central School District – Records and Reports (2015M-154)
… year were approximately $30 million. Key Findings Business Office staff did not consistently provide monthly bank … repaid by the end of the fiscal year in which they were advanced. Key Recommendations Reconcile all bank account cash …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… former court clerk was sentenced to serve six months in jail and pay more than $59,000 in restitution. The Justices …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Town of Sidney – Budget Review (B4-13-19)
… in the proposed budget are reasonable. The Town is currently reporting accounts payable in the Hospital fund … the hospital which closed in 2005. While the Hospital fund is primarily responsible for the $1.9 million payable, the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Medicaid Program – Medicare Part D Clawback Payments
… necessary steps to ensure appropriate adjustments are made before the 36-month time frame for refunds expires. Develop a process to verify the reasonableness and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsTown of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 square miles, and serves … unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash balances to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s … maintained a lax control environment and did not carry out its responsibility to oversee District financial … made $15,943 in questionable payments to himself and his business and did not provide sufficient documentation for …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Village of Addison – Board Oversight (2024M-8)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate financial … Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… purpose of our audit was to review the Dover Ridge sewer and water districts’ financial operations for the period … The Town of Beekman is located in Dutchess County and has approximately 15,000 residents. The Town is governed … Board. The Town took ownership of a private sewer system and a private water system, both abandoned in 1997, from …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Monroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not … unanticipated expenditures. Key Recommendations Identify ways to increase recurring revenues or decrease recurring …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Westchester County – Budget Review (B18-6-2)
… bargaining agreements (CBAs) have expired and the County faces potential significant increased salary and wage costs …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Marathon Central School District – Fund Balances (2017M-280)
… of ensuing year’s appropriations by 2 percentage points (from 6.9 to 4.9 percent) as of June 30, 2017. The debt … Adopt a fund balance policy that includes a plan for using the excess accumulated fund balance in a manner that benefits District residents. Adopt a formal plan for reserves, analyze all reserve balances to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett in Cayuga County and the Towns of Camillus, Elbridge, Lysander, Skaneateles and Van Buren in Onondaga County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementAnnual Audit
… The objective of our examination was to determine whether claims were appropriate and complied with the New York State … and mandated fee schedules. Background The Board processed claims totaling over $830 million for four sole custody funds … Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened Cases. Board staff …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditCato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Purpose of Audit The purpose of our audit was to review the process and procedures to … policy but no formal procedures for seeking competition when procuring professional services, including documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesHoosic Valley Central School District – Financial Management (2014M-6)
… The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… City Park Union Free School District is located in the Towns of Hempstead and North Hempstead in Nassau County. The District operates four schools with … Key Findings The District overestimated expenditures in its adopted budgets and then used $3.5 million of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialCandor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the … 2013 through March 16, 2015. Background The Candor Central School District is located in the Towns of Candor, Spencer …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173