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Asset Forfeiture Escrow Fund
… and School Accountability Data Management Unit 110 State Street, 12th Floor Albany, NY 12236 or Emailed to our Data Management …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundChenango County – Court and Trust Funds (2025-C&T-2)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2023 through May 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Rome City School District – Multiyear Planning (2021M-144)
… In addition, the District’s preliminary plan for using American Rescue Plan Act (ARPA) funds includes using about …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… [ read complete report - pdf ] Audit Objective Determine whether the Western … not adopt a written policy to administer and account for ticket distribution. Corporation officials used resources to …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andIndian River Central School District – Financial Condition Management (2022M-92)
… report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of … Determine whether the Indian River Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mLe Roy Central School District – Reserve Funds (2022M-110)
… the Le Roy Central School District (District) Board of Education (Board) and District officials properly … in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance reserve totaled … whether the Le Roy Central School District District Board of Education Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… goods and services and audited and approved claims prior to payment. Key Findings The Board and District officials did … not ensure claims were properly audited and approved prior to payment. District officials did not comply with … and that a proper claims audit is conducted prior to paying claims. Provide oversight of the claims auditor and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up to date, reliable or … Town Supervisor Supervisor maintained complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Lansing Central School District – Procurement (2021M-213)
… 14-month audit period. Officials used the same insurance provider for about 20 years and each of the four remaining … have saved at least $3,700 on fuel costs by using a State contract. Key Recommendations Update the procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… (District) officials properly approved and monitored the Facilities Department’s overtime costs. Key Findings … did not properly approve and monitor overtime worked by Facilities Department employees. As a result, employees may … employees to confirm the checks were conducted. While the Facilities Department overtime costs for the audit period …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeCicero Fire District – Financial Condition (2023M-132)
… cash flow needs. The Board did not: Pay the recommended 2022 contribution of $121,981 into the District’s Length of Service Award Program (LOSAP). Effectively monitor available fund … results. Officials spent $300,884 (10 percent) more than budgeted over the last three completed fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132OnTECH Charter High School - Information Technology (2023M-71)
… Develop, adopt, distribute, and periodically update and test a comprehensive IT contingency plan. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Village of Cato – Water Financial Operations (2023M-145)
… effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … in unauthorized billing adjustments were made. Of 464 water bills reviewed (totaling $134,852), 71 bills had …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were … Key Findings BOCES officials did not adequately support meals provided at meetings were appropriate, which increased …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were … Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsMontauk Union Free School District – Information Technology (2022M-137)
… School District (District) officials secured access to the network and financial application and developed an … application, they did not adequately secure access to the network or develop an IT contingency plan. As a result, there is an increased risk that the network may be accessed by unauthorized individuals, data …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Town of Western - Supervisor’s Records and Reports (2022M-184)
… reports. As a result, the Town Board’s (Board’s) ability to monitor the Town’s financial operations and make sound … not have accurate financial records and has been unable to obtain bonding for a capital project. In addition, the … records. Provide reliable monthly financial reports to the Board and file AUDs, as required. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Village of Sidney – Financial Activities (2023M-14)
… the Village of Sidney (Village) Board of Trustees (Board) and Clerk-Treasurer properly monitored selected financial activities. Key Findings The Board and Clerk-Treasurer did not properly monitor selected … of Village financial operations was compromised, and taxpayers were not assured the Board was effectively …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14