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City of Troy – Financial Condition (2015M-185)
… a comprehensive capital plan in accordance with the City’s Charter. The City Comptroller failed to maintain individual … a capital plan that includes all elements required by the Charter and frequently monitor and update the plans. Maintain …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Red Creek Central School District – Financial Condition (2016M-365)
… Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Vestal Central School District – Fund Balances (2017M-91)
… to examine the District’s financial management practices for the period July 1, 2015 through March 31, 2017. … Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and … nine-member Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, LaFayette, … realistically reflect the District’s operating needs based on historical trends or other identified analysis. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Lynbrook Union Free School District – Special Programs (2016M-45)
… The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … driver’s education program session were not deposited in a timely manner. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45LaFargeville Central School District – Information Technology (2021M-192)
… physical access or environmental controls over the server room. Improperly managed network user accounts. The … security and environmental controls over the server room. Immediately disable unneeded network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials did not … ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s … unneeded network user accounts. These accounts had last log on dates ranging from March 2014 to November 2022. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Allen – Town Clerk Collections (2024M-120)
… (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Border City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). … not inspected as required. There was no reliable system in place to maintain a complete and accurate master list of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… April 1, 2013 through July 9, 2014. Background The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit … The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the … Fair Haven Volunteer Fire Department Inc Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityWillsboro Fire District – Financial Controls (2014M-156)
… to ensure that financial activity was properly recorded and reported and that moneys were safeguarded for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Willsboro and the County of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… The Village of Youngstown and Fort Niagara State Park are also located in the Town. The Town is governed by an … Town of Porter Sewer Billings to Fort Niagara State Park 2017M162 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Mount Sinai Union Free School District – Financial Management (2013M-227)
… $7.1 million. Although the Board appropriated unexpended surplus funds each year (exceeding $14 million over a … operations. As a result, the District’s unexpended surplus funds routinely exceeded the amount allowed by … estimates for revenues, expenditures and unexpended surplus funds. Discontinue the practice of adopting budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Wyandanch Union Free School District – Budget Review (B26-7-2)
… 56 of the Laws of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Churchville-Chili Central School District – Financial Management (2015M-354)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $79.5 million. Key Findings The … budgets that overestimated operating expenditures by 6 to 7 percent between fiscal years 2012-13 and 2014-15, totaling almost $15 million. The District reported year-end unrestricted fund balance that complied with the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which … officials did not maintain the District’s fund balance in accordance with statutory requirements and did not use the … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardMount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, … and Groveland, in Livingston County, and is governed by an elected seven-member Board of Education. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Village of Akron – Selected Financial Activities (2016M-133)
… operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $6 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Corinth Central School District – Financial Condition (2015M-68)
… Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68