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Jamestown City School District – Financial Condition (2015M-120)

… of approximately 5,800. The District operates nine schools with approximately 5,000 students and is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120

Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)

… whether the District implemented the recommendations in our prior audit report, dated March 2013, and whether the … that District property was purchased and disposed of in a legitimate and cost-effective manner for the period July … Background The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and Williamson in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchase

Tupper Lake Central School District – Financial Condition (2014M-151)

… The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and Piercefield in St. Lawrence County. The District is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151

Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)

… and examine leave accruals for the period July 1, 2012 through November 30, 2013. Background The Springs Union …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accruals

City of Yonkers – Information Technology (2017M-86)

… Background The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. … or restore critical operations as quickly as possible in the event of a disaster. The plan should be distributed to …

https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86

Village of Richfield Springs – Justice Court (S9-14-1)

… 1,300 residents. The Board of Trustees, comprising a Mayor and four Trustees, is responsible for overseeing the … collected 297 payments totaling approximately $52,000 in fines, surcharges and fees during the audit period. Key … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of segregation of duties, …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1

Examination of Unemployment Insurance Benefits 2016 Annual Report

… including: (i) high risk payment requests DOL approved in 2016; and (ii) prior year payments related to those 2016 … on the overpayments we identified, DOL assessed $217,290 in monetary penalties to 137 claimants. We also identified … totaling $64,206, which is comprised of $13,278 in current payments and $50,928 in future payments that …

https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-report

Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials

… You can email it to the Pension Integrity Bureau or fax it to them at 518-486-9577. You must post the adopted … must not reveal any part of an official’s Social Security number or NYSLRS ID . The Resolution must remain available on …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolution

Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)

… Suffolk County. The District, which operates 17 schools with approximately 19,300 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practices

Hunter-Tannersville Central School District – Financial Condition (2013M-376)

… unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. Closely monitor the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376

DeRuyter Central School District – Financial Condition (2015M-119)

… plan. The Board did not use proceeds from the insurance reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to replenish it after moneys were used for emergency … update a realistic multiyear financial plan. Ensure that reserve funds are used for their authorized and intended …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119

Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)

… Purpose of Audit The purpose of our audit was to examine certain … July 1, 2012 through December 16, 2013. Background The Owego Apalachin Central School District (District) is located …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financial

Merrick Union Free School District – Financial Condition (2016M-240)

… Nassau County. The District, which operates three schools with approximately 1,480 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240

Goshen Central School District – Financial Condition (2017M-46)

… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46

Farmingdale 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-235

East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)

… extra-classroom activity funds were properly accounted for during the period July 1, 2014 through June 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $31 … inadequate because it did not provide specific guidance for financial management and recordkeeping. The ECA fund had …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroom

Crown Point Fire District – Board Oversight (2024M-29)

… images for 19 months. As a result, the Board’s ability to assess and monitor the District’s financial activity was … in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of the State Comptroller … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the Crown …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29

Village of Cato – Water Financial Operations (2023M-145)

… Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized billing adjustments were made. Of 464 water … that should have been billed and collected and $1,296 in overbillings. 27 percent of the water produced (at a cost …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145