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Wayne County Probation Department – Restitution Payments (S9-20-6)
… always make reasonable efforts to locate victims promptly. In addition, officials did not maintain a complete list of … Without legal basis, the Department removed victims from its list of unsatisfied restitution orders. Key … Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… failed to hold budget hearings before April 15 each year (from two to 11 days late) to discuss the 2017-18, 2018-19 and 2019-20 budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to … action. Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Montauk Union Free School District – Information Technology (2022M-137)
… will be lost and the District may not be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that were … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Brentwood Union Free School District – Information Technology (2023M-83)
… report – pdf] Audit Objective Determine whether the Brentwood Union Free School District (District) Board of … audit school brentwood …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… the Senior Center, such as ramps with a barrier to prevent wheelchair castors and crutch tips from falling off and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Port Ewen Fire District – Financial Management (2024M-157)
… However, soliciting investment options may have resulted in greater investment earnings. For example, the District’s … by an average of $190,817 (35 percent) each year from 2019 through 2023. Adopt a written multiyear financial … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Merrick Union Free School District – Financial Management (2024M-64)
… the Merrick Union Free School District (District) Board of Education (Board) and District officials properly managed … balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently appropriated fund balance … and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack transparency, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… The Town of Champion Great Bend Fire District, located in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Champion. The District is governed by an … for 2015 totaled $137,792. Key Findings We found errors in the monthly budget-to-actual reports that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… a district corporation of the State, distinct and separate from the Towns of Rotterdam and Princetown, in Schenectady County, and the Town of Guilderland in Albany County. The Board of Fire Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialTown of Union – Financial Condition (2016M-192)
… December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has approximately 55,000 … are too low to allow the fund to break even, which results in taxpayer inequity, as the water fund is subsidized by the … expenditures. Develop a plan to repay amounts borrowed from the part-town general fund. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town … provide fire protection services and also receives moneys from fundraising and other activities. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools … governed by an eight-member Board of Education appointed from the following elementary school districts: Bellmore …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mLowville Academy and Central School District – Financial Condition (2015M-220)
… Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, Lowville, … New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates one school with … expenditures and used very little of the revenue from the District’s wind power agreement to reduce real …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, … and use competitive quotes to procure goods and services from 14 vendors paid a total of $116,626. Key Recommendations … services that have no current bid documentation in place. Identify all sole source vendors and obtain the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… 5, 2016. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of approximately 350. … not receive accurate and sufficient financial information from the Clerk-Treasurer. Unpaid property taxes ($101,000) …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, … the 2013-14 fiscal year were $13.9 million. Key Findings From fiscal years 2010-11 through 2012-13, the District’s … the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population of approximately 945. … the Justice Court. Court records show that nearly $29,000 in fines, fees, surcharges, bail and restitution was collected from January 2011 through December 2013. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… $21 million. Most of the School’s students are from the City of Buffalo. Key Findings The Board approved … for the purpose of enabling the School to engage in what are essentially commercial ventures. We question … the level of risk involved with the School’s participation in these ventures because School officials refused to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… April 8, 2014. Background The Town of Lewiston is located in Niagara County and has a population of approximately … were not required to document usage of fuel dispensed from tanks at the Park, and the storm water manager pumped … projects are thoroughly evaluated, planned and managed in accordance with the license agreement with the State. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Jackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… operated full-day and half-day Special Class programs. In the fiscal year ended June 30, 2018, JCDC also provided … costs. This includes $106,029 in overallocated costs from JCDC’s use of a related-party-owned building and an … To SED: Review the recommended disallowances resulting from our audit and make the necessary adjustments to the …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manual