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Fallsburg Central School District – Financial Condition (2014M-33)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2011 through October 2, 2013. Background The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33

Town of Castile – Tax Collection Remittance (P1-24-23)

… Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings  The Clerk did not remit collections to the Town Supervisor … whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all collections as required by New York State …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings  The Tax Collector did not remit collections to the Town Supervisor … Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately $912,000 …

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

PUC Achieve Charter School – Board Oversight (2016M-316)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations for the period July 1, 2014 through March 30, 2016. … School, located in the City of Rochester in Monroe County, is a public school financed by local, State and federal …

https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316

Oxford Academy and Central School District – Financial Management (2016M-6)

… July 1, 2014 through November 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. … Oxford Academy and Central School District Financial …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6

Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)

… limit. The Board overfunded six of the District’s reserve funds by almost $30.5 million and did not have documentation … is not needed to fund District operations. Ensure reserve funds are financed in accordance with District standards and use any excess funds identified to benefit District residents in accordance …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402

Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)

… Ripley Central School District by $41,125. One nonresident student was not billed for $14,438 in tuition costs. District … tuition rate being charged in comparison to net costs per student and the State-calculated tuition rate. Key … tuition rate being charged compared to the net cost per student and the SED-calculated nonresident tuition rates. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7

Naples Central School District – Online Banking (2015M-143)

… Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of Cohocton and Prattsburgh in Steuben County, the Towns of Italy and Middlesex in Yates County and … assets and could improve best practices by enabling alerts and other security measures available from both of the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143

Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)

… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer process for the period July 1, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over

City of Lockport - Budget Review (B1-16-16)

City of Lockport Budget Review B11616

https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16

Stamford Central School District – Fund Balances (2016M-106)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July 1, 2014 through January 20, 2016. Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106

Randolph Academy Union Free School District – Financial Management (2015M-248)

… written policies and procedures to help guide the tuition billing and collection process. The District received … and agencies for services, from the State Education Department (SED) an average of 688 days after the start of … Adopt written policies and procedures for tuition billing and collection. Continue to work with SED to ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015m

City of Long Beach – Budget Review (B23-7-3)

… review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget review city long beach …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3

Town of Hempstead – Budgeting (2021M-169)

… by Town Law. Town officials also did not effectively monitor the annual budgets. Town officials levied $37.6 … for the six major funds reviewed. Town officials failed to monitor the annual budget timely, resulting in the Board … breakdown. Properly budget for salaries and wages. Monitor the budget throughout the year and make necessary …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169

Clarence Public Library – Audit of Claims (2016M-355)

… 2015 through September 20, 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie … Clarence Public Library Audit of Claims 2016M355 …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355

Village of Endicott – Budget Review (B4-16-7)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7

Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)

… officials established adequate controls over Parks and Recreation Department (Department) financial activities. … for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not … The former Director awarded scholarships (i.e., waived registration fees) without any guidelines, Board oversight or …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12

Village of Quogue – Justice Court (2015M-18)

… accountability analyses. Key Recommendations Identify any held bail money not related to active cases and disburse …

https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18

Lyons Central School District – Payroll 2022M-71

… Lyons Central School District (District) officials ensured the District accurately paid employees’ salaries and wages. … not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the Treasurer’s signature to checks with limited oversight. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Campbell-Savona Central School District – Budget Review (B2-13-12)

… The District’s tentative budget complies with the property tax levy limit. Key Recommendation Review the tentative …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12