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Hendrick Hudson Central School District – Financial Condition (2013M-241)
… audit was to examine the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The … elected members. The District’s budgeted expenditures for the 2011-12 and 2012-13 fiscal years were $69.8 million … Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… Objective Determine whether Cold Spring Harbor Central School District (District) officials properly recorded, … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Controls Over Unclaimed Bottle Deposits
… Purpose The objectives of our performance audit were to determine whether the Department of Taxation and Finance (Department) is enforcing … The objectives of our performance audit were to determine whether the Department of Taxation and Finance …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsOpinion 99-11
… LAW -- Gifts and Loans (authority to provide framed bond as token of appreciation to retiring employee) MUNICIPAL … (in recognition of long-time service - framed municipal bond) PUBLIC OFFICERS AND EMPLOYEES -- Award Program (authority to provide framed bond as token of appreciation to retiring employee) LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-99-11State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan Transportation Authority: Long … on behalf of these recipients for claims that could have been covered by Medicare as the primary payer. At the … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… [read complete report - pdf] Audit Objective Determine whether claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… audit was to review the Department’s financial controls for the period January 1, 2013 through January 31, 2014. … Ensure that the Treasurer prepares a written annual report of all moneys received and disbursed. Appoint an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mVillage of Canastota - Board Oversight (2018M-256)
… [read complete report - pdf] Audit Objective Determine whether the Board and … Clerk-Treasurer’s work, audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Niagara Charter School - Information Technology (2018M-172)
… and Internet use was found on seven computers. Virus scanning was either not activated or not up-todate on three …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Westfield Academy and Central School District - Financial Management (2018M-67)
… [read complete report - pdf] Audit Objective Determine whether District … limit. Adopt budgets that include realistic estimates for expenditures. Adopt a more comprehensive reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mHubbardsville Fire District - Board Oversight (2018M-107)
… Board did not: Annually audit the Treasurer’s books and records or request to review budget-to-actual reports and … Properly establish its capital reserve fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Rocky Point Union Free School District – Overtime (2021M-80)
… [ read complete report - pdf ] Audit Objective Determine whether the Rocky … to ensure that sufficient appropriations were available for overtime costs. Properly record all overtime costs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80New Paltz Central School District – Payroll (2021M-45)
… The District has not performed a payroll audit or payout test (e.g., requiring employees to pick up their …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Fort Edward Union Free School District - Financial Condition (2019M-245)
… fund balance as of June 30, 2019 totaled less than 1 percent of the next year’s appropriations. Based on the … outstanding tax certiorari liability of approximately $1.8 million, the District has an unfunded liability of … Continue to explore options to provide for revenue enhancement, cost savings opportunities and to fund the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… [ read complete report - pdf ] Audit Objective Determine whether the Board … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… lines continued to be overestimated. Unrestricted fund balance ranged between 5.9 and 9.8 percent of ensuing years’ … Discontinue the practice of reducing unrestricted fund balance by making un-budgeted year-end interfund transfers. … of appropriations. Adopt a written plan to use excess fund balance to benefit District taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not … fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the list to ensure asset accountability. Ensure fuel purchases …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… Determine whether the Cherry Valley-Springfield Central School District (District) officials effectively managed the … Determine whether the Cherry ValleySpringfield Central School District District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionLake Placid Central School District – Investment Program (2023M-94)
… authorized investment options when investing available funds. Had officials done so, the District might have earned … safety, liquidity and yield when investing available funds. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94South Otselic Fire District – Financial Activities (2022M-169)
… activities . However, Board members did not complete mandatory fiscal oversight training . As a result, the Board … 189 and 920 days late. Had Board members attended the mandatory training, they could have ensured reporting requirements were in place. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169