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Town of Morehouse – Records and Reports (2021M-182)
Determine whether the Town of Morehouse Town Town Supervisor Supervisor maintained complete accurate and timely financial records and reports
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Brockport Central School District - Financial Management (2023M-107)
… (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and … transparent with taxpayers and did not effectively manage fund balance and reserves. From the 2017-18 through 2021- 22 … made it appear as though the Board needed to appropriate fund balance and reserves and increase real property taxes by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and elect a five-member Board of Directors or a financial secretary, and the President did not appoint members to the … did not accurately capture in the monthly meeting minutes the cash receipt and disbursement amounts discussed. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Sherburne-Earlville Central School District – Financial Management (2024M-61)
… Central School District (District) Board of Education (Board) and District officials properly managed … officials: Overestimated appropriations by a total of $8 million (7 percent) and appropriated $2.5 million of fund balance that was not needed while generating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, consumers are at increased … with New York State Department of Agriculture and Markets regulations and AML. Maintain a complete inventory of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… District funds, which is not authorized by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where the Treasurer (the Chair’s spouse) is employed as a part-time sales … Discontinue the contract with the corporation in which the Chair has a prohibited interest. File the delinquent AUDs …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records were not complete, accurate or up-to-date . As a result, transparency and the Board’s ability to monitor financial operations were diminished . Of the 39 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
Mount Vernon Industrial Development Agency Project Approval and Monitoring 2013M364
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalVillage of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … revenues and appropriations and carefully monitor budgets to prevent the recurrence of annual operating deficits. Review and revise the procurement policy to address the use of competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… and safeguarding of cash receipts received in the civil office. We also determined that various control procedures … implemented over the cash receipts process in the civil office provided additional oversight. We tested 147 receipts … Washington County Sheriffs Department Civil Office Internal Controls Over Cash Receipts 2013M288 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… District financial and payroll records for the period July 1, 2015 through March 2, 2017. Background The … District financial and payroll records for the period July 1 2015 through March 2 2017 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andOneonta City School District –Financial Condition (2013M-165)
… 29, 2013. Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, … and the Town of Davenport in Delaware County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… totaled approximately $19.3 million. Key Findings The summer school program had an outstanding surplus in the … surplus. Key Recommendations Return surplus funds from the summer school program to component and participating school …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance and examine the … that appropriated a total of $60.8 million in fund balance to finance operations but used only $5.6 million of the … result in the appropriation of fund balance not needed to fund District operations. Ensure that all reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesWestmoreland Central School District – Financial Condition (2014M-283)
… The purpose of our audit was to examine the District’s financial activities for the period July 1, 2013 through June … seven elected members. The Board President is the chief financial officer. For the 2014-15 fiscal year, the District’s … Westmoreland Central School District Financial Condition 2014M283 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Glens Falls Common School District – Financial Condition (2015M-66)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 180 students. The District’s budgeted appropriations for the 2014-15 fiscal year total approximately $4.3 million. … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Oneida County – Court and Trust Funds (2023-C&T-3)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping … a mechanic’s lien . [1] These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Village of Monticello – Board Oversight (2016M-337)
… be billed for minimum usage. The Board did not have a succession plan in place during periods of unexpected … action is initiated. Develop an integrated approach to succession management to include continually assessing … potential employee turnover; providing a formal, written succession plan as a framework for succession initiatives; …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Tioga County – Court and Trust Funds (2023-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1