Search
Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a complaint to: …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeManagement of Energy Consumption
… The audit covers the period April 1, 2006 to January 31, 2012. Background Executive Order No. 111 (EO 111) issued on June 10, 2001, directs State agencies and public …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… State’s Vehicle and Traffic Law (Law) stipulate that the Commissioner of Motor Vehicles and the Office of the State …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessablePersonal Income Tax and Property Tax
… during the period January 1, 2019 through December 31, 2019, and levy year 2018 credits paid as of September 5, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… benefits to which they were not entitled. We also worked with DOL to offset $204,464 in UI benefit payments against … during 2017. Key Recommendations Work collaboratively with our Office to identify and implement opportunities to …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Chenango County – Court and Trust Funds (2025-C&T-2)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of … realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated surplus fund … is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementTown of Morehouse – Records and Reports (2021M-182)
… - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) maintained … Determine whether the Town of Morehouse Town Town Supervisor Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Jamestown City School District – Fund Balance and Reserves (2022M-97)
… did not properly manage fund balance and reserves and need to improve their budgeting practices and transparency with … and annually appropriated fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance … Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Board and District officials: Allowed surplus fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, … points over the limit. Surplus fund balance must be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained $3 million in the New …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Brockport Central School District - Financial Management (2023M-107)
… to appropriate fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. … that were not needed or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified … fund. The District did not have comprehensive written reserve reports or plans, or written multiyear financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Silver Creek Central School District – Financial Management (2022M-153)
… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of … Determine whether the Silver Creek Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Norwich City School District – IT Asset Management (S9-22-18)
… technology (IT) assets acquired or in use during the audit period. Key Findings Although District officials … cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 50 … to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Walton Central School District – IT Asset Management (S9-22-24)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 57 … Key Recommendations Ensure District inventory records are complete and accurate. Perform annual and complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Central Valley Central School District – IT Asset Management (S9-22-7)
… not properly accounted for. Specifically: Two Chromebooks with a combined estimated cost of $430 based on recent … inventory records. Two laptops, one costing $510 and one with an estimated cost of $600, were not inventoried. In … annual inventories. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Freeport Union Free School District – IT Asset Management (S9-22-10)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 50 … to confirm they were inventoried. We found 43 percent of the sampled IT assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 72 … to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Afton Central School District – Fund Balance Management (2023M-18)
… complete report – pdf] Audit Objective Determine whether the Afton Central School District (District) Board of Education (Board) and officials effectively managed fund … $63,561 in unnecessary interest and other associated costs for the issuance of bond anticipation notes (BANs) to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… purchases for “going away parties,” a teacher’s bridal shower and staff holiday parties. The Board Treasurer did not …
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)
… complete report – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained … financial records and reports to Board. Ensure AUDs are filed in a timely manner. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73