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Addison Central School District – Financial Condition (2016M-30)
… Erwin, Lindley, Rathbone, Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District, which operates … During the last three completed fiscal years, the Board and District officials overestimated general fund … operations. Four of the District’s reserves are overfunded and potentially unnecessary. The District’s school lunch fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
Springs Union Free School District Financial Condition and Leave Accruals 2014M200
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsSmithtown Central School District – Capital Projects (2016M-202)
… period July 1, 2014 through June 30, 2015. Background The Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates 13 … Smithtown Central School District Capital Projects 2016M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Ticonderoga Central School District – Financial Condition (2013M-154)
… in portions of the Towns of Ticonderoga, in Essex County, and Hague, in Warren County. The District is managed by a … We found that the Board adopted budgets that limited costs and tax increases. The Board balanced its budgets with appropriations of unexpended surplus funds and reserves. As a result, by the end of the 2011-12 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… the District’s accounting for leave time and separation payments for the period July 1, 2014 through February 29, … Free School District 24 Leave Accruals and Separation Payments 2016M335 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationOdessa-Montour Central School District – Financial Condition (2016M-71)
… Background The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in … exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Moravia Central School District – Cafeteria Operations (2016M-4)
… the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga County and the Town of Lansing in Tompkins County. The District, … officials did not perform a cost-per-meal analysis and did not always consider past productions when planning …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… seven-member Board of Education, operates two schools with approximately 1.040 students. Budgeted appropriations … banking. The District did not have written agreements with its banks to clearly prescribe the manner in which … bank website in a secured manner. Have written agreements with banks prescribing the manner in which electronic or wire …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationTown of Schuyler – Financial Management (2014M-182)
… our audit was to evaluate the Town’s financial management for the period January 1 through December 31, 2013. … of approximately 3,400. The Town’s budgeted appropriations for the 2014 fiscal year were approximately $1.6 Million. The … needs. Adopt budgets that include realistic estimates for revenues, expenditures and appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Village of Manlius – Financial Reports (2025M-89)
… to monitor the Village’s financial operations and make strategic decisions and ensure that the required annual … monitor financial operations, make informed financial and strategic decisions, assess the Village’s financial standing … to monitor the Villages financial operations and make strategic decisions and ensure that the required annual …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Public Welfare – 2021 Financial Condition Report
… non-cash assistance to eligible single adults, childless couples, persons who have exceeded the 60-month limit on …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… Columbia County District Attorney Paul Czajka, and the New York State Police announced that Barbara Henry, the Village of Chatham’s former clerk-treasurer, has pleaded … unlawfully waiving her own health insurance premiums at the town’s expense. “Ms. Henry took advantage of her public …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its … years 2011-12, 2012-13, and 2013-14. Background Just Kids Early Childhood Learning Center (Just Kids) is a Suffolk … To determine whether the costs reported by Just Kids Early Childhood Learning Center on its CFRs were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualItalian Heritage Month Reception
… Pallotta President of NYSUT About Italian Heritage Month New York State is home to over 3 million Italian Americans, with … across diverse regions and dialects. Dante’s philosophical poem Divina Commedia is considered a great literary work that …
https://www.osc.ny.gov/events/italian-heritage-month-receptionTuition Assistance Program – LaGuardia Community College
… certifying students for State-funded Tuition Assistance Program (TAP) awards. Background LaGuardia Community … fields, including nursing, business, liberal arts, and computer science. LaGuardia’s student enrollment at the time … York City residents is about $4,500. TAP is an entitlement program designed to provide funds for paying tuition costs to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… whether the District’s controls are adequate to ensure that financial activity is properly recorded and reported to … 2013. Background The Slaterville Springs Fire District is a district corporation of the State, distinct and separate from the Town of Caroline and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… of our audit was to evaluate internal controls over the Company’s financial operations for the period January 1, … We also estimate that the Company will save approximately $10,000 annually if the number of cellular telephones is reduced …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Orange County Community College – Information Technology and Financial Activities (2017M-111)
… over information technology (IT) and financial activities for the period September 1, 2015 through December 1, 2016. … is governed by a 10-member Board of Trustees. Expenditures for the 2015-16 fiscal year were approximately $85 million. … in accordance with GML. Establish written procedures for the claims process that communicates the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in Suffolk County and has approximately 14,900 … documentation requirements and addresses recovering moneys from improper use, it lacks important oversight …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150