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Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. … obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State … the significant revenue and expenditure projections in the tentative budget are reasonable. The District’s tentative …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-12018 Financial Condition Report – 2018 Financial Condition Report
… to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2018. While the … ability to maintain essential services. I will continue to report on the fiscal impacts of federal actions and to speak … budgetary interests in Washington. Read More About this Report This report provides citizens with an overview of the …
https://www.osc.ny.gov/reports/finance/2018-fcrPatchogue-Medford Union Free School District – Budget Review (B7-14-2)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2DiNapoli Statement on Sentencing of Special Education Provider
… “Today’s sentencing of Morton Kramer, the former executive director of IncludED Educational Services, shows that those who abuse … audits by my office have continued to find patterns of mismanagement and abuse in the preschool special education … Todays sentencing of Morton Kramer the former executive director of IncludED …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerTown of Coldspring – Town Clerk Operations (2013M-137)
… Key Findings The Clerk did not issue press-numbered duplicate receipts for cash collected, accurately record all … its proceedings. Key Recommendations Issue press-numbered duplicate receipts for all Town transactions where no other …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Village of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the tentative budget for the general, electric, library, and parking funds …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… was to determine whether the Village properly recorded capital project activity for the period June 1, 2006, to … problems with the accounting for and reporting of capital project activity and the use of certain debt proceeds. The Administrator did not maintain capital project records in a manner that readily provides …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… officials properly planned and managed the 2014 building renovation project. Key Findings The Board and District officials did not properly plan and manage the renovation project . Officials: Borrowed $2 million more … officials properly planned and managed the 2014 building renovation project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Putnam – Accounting Records and Reports (2022M-188)
… maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting records, the Town Board (Board) cannot make sound financial …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188North Tonawanda City School District – Information Technology (2023M-102)
… (District) officials properly secured user account access to the network and managed user account permissions in … but did not properly secure user account access to the network or manage user account permissions in the … be inappropriately altered, accessed or used. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Windsor – Financial Management (2025M-24)
Determine whether the Town of Windsor Town Board Board effectively managed the Towns fund balance and developed a multiyear financial plan
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24City of Olean – Budget Review (B1-14-1)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Batavia – Business Improvement District (2017M-283)
… operation and maintenance costs and other services such as advertising and promoting BID activities. The district …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Farmingdale Union Free School District – Financial Condition (2016M-235)
… The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, … budgets that represent the District’s actual needs, based on available current information and historical data, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Sweet Home Central School District – Financial Management (2016M-207)
… financial management practices for the period July 1, 2012 through March 18, 2016. Background The Sweet Home …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, … officials overestimated general fund appropriations in the last three adopted budgets, resulting in operating … did not use these funds to make related payments. Based on projections made by the District’s actuary, the workers’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valhalla Union Free School District – Financial Condition (2015M-333)
… through September 30, 2015. Background The Valhalla Union Free School District serves parts of the Towns of Greenburgh, … Valhalla Union Free School District Financial Condition 2015M333 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Montauk Union Free School District – Financial Condition (2016M-168)
… The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school … adopted budgets from 2012-13 through 2014-15 resulted in a cumulative operating surplus of approximately $1 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Village of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance … 1, 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County … Village of Morris Fund Balance 2017M58 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58DeRuyter Central School District – Financial Condition (2015M-119)
… the District’s financial condition for the period July 1, 2012 through December 31, 2014. Background The DeRuyter …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119