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Marion Central School District – Tuition Reimbursements (2016M-11)
… tuition reimbursements and supporting documentation for the period July 1, 2012 through January 6, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $17.9 million. … meet the credit hour or grade level requirements necessary for reimbursement. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an annual report. The Treasurer did not … were made by debit card, circumventing the ability to be audited and approved before payment. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesSherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Chesterfield – Town Clerk (2024M-110)
… [read complete report – pdf] Audit Objective Determine whether the Town of … other agencies in the appropriate amounts. Prepare monthly bank reconciliations and accountability analyses which … fiscal oversight responsibilities by conducting a thorough annual audit of the Clerk’s records, the deficiencies …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110City of New Rochelle – Financial Condition (2014M-158)
… of our audit was to review the City’s financial condition for the period January 1, 2013 through March 18, 2014. … The City Council is the legislative body responsible for establishing policies and the City Manager is responsible for administering the City’s daily operations. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … the Board appropriated fund balance in the annual budgets to help finance operations, these amounts were not needed … reserved are necessary and reasonable. Excess funds should be transferred to unrestricted fund balance (where allowed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Glens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the … and, if necessary, identify other funding sources that can be used if these moneys are no longer available to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
Floral ParkBellerose Union Free School District Financial Management 2013M359
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown 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 form of receipt is available. Record payee names and amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Indian River Central School District – Financial Condition Management (2022M-92)
… with many of our findings but indicated they would take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mJamestown 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 … appropriated fund balance and reserve funds that will be used to fund operations. Comply with the surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwich City School District – IT Asset Management (S9-22-18)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … they did not appropriately track or maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed … productions when planning future meals, which contributed to the cost of producing a meal exceeding the price charged. … decreasing expenditures to a level that allows the fund to be self-sustaining, including monitoring the MPLH and using …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Erie County Probation Department – Restitution Payments (S9-20-11)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the … officials did not always properly enforce restitution orders, notify the court when a probationer violated the … monitor restitution obligations. 10 of the 30 restitution orders we reviewed had uncollected payments totaling $24,365. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Town of Rutland – Water and Sewer Charges (2025M-30)
… in billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 … did not develop and adopt written policies and procedures to provide guidance on water and sewer billings and account … that errors will continue to occur, and customers will not be billed the correct water and sewer charges. …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Panama Central School District – Procurement (2024M-73)
… School District (District) Board of Education (Board) and District officials purchased goods and services in compliance with the District’s procurement policies. Key Findings The Board and District officials did not always comply with the … Central School District District Board of Education Board and District officials purchased goods and services in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73North Tonawanda City School District – Information Technology (2023M-102)
… account access to the network and managed user account permissions in financial and student information … Findings District officials properly managed user account permissions in the financial application but did not properly … user account access to the network or manage user account permissions in the student information application . As a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Connetquot Public Library – Cash Disbursements (2017M-125)
Connetquot Public Library Cash Disbursements 2017M125
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… activity (ECA) funds were maintained by 31 classes and clubs that deposited approximately $184,000 in receipts and … receipts were deposited in a timely manner. Not all ECA clubs had student ledgers. The Board's ECA fund policy had … any money determined to be due to the high school ECA clubs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomAddison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … fund balance of approximately $570,000 was not needed to finance operations. Four of the District’s reserves are … of fund balance and reserve funds that will not be used. Review all reserves and determine if the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30