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Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… could have been refunded to school districts. Overfunded two reserves totaling $1.9 million, and officials could not …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… uniform tax exemption policies. The Board cannot verify two projects’ self-reported and calculated revenues upon …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… million. While the Corporation received grant funds for two projects, officials relied on lines of credit (LOCs) to …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… not reimburse anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements … As a result, there is an increased risk that errors or inappropriate transactions could occur and remain …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Pembroke Central School District - Investment Program (2023M-130)
… [read complete report – pdf] Audit Objective Determine whether Pembroke … which had an average of $13.4 million available for investing. Had officials considered other legally … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… [read complete report – pdf] Audit Objective Determine whether Young Women’s … and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … Unneeded network user accounts are additional entry points for someone to inappropriately access the School’s network. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialSaugerties Central School District – IT Asset Management (S9-22-05)
… accounted for. Specifically: A projector costing $599 and two Chromebooks with an approximate cost of $500 based on …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Ticonderoga Central School District – IT Asset Management (S9-22-23)
… assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $240 could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… [read complete report – pdf] Audit Objective Determine whether the Erie 1 … officials did not properly approve or monitor agreements for PTEs . Without adequate controls over PTEs, the Board … governing PTEs and identify the individuals responsible for implementing controls and monitoring for compliance. …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollTown of Tioga – Long-Term Planning (2022M-181)
… usable life by an average of nearly 15 years, including two pieces of equipment that required repairs or alterations …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… period. Appropriations for three equipment accounts and two printing service accounts were consistently overestimated …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… in State aid they were entitled to for the project, and two districts received $916,278 in aid before being entitled …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectTown of Tompkins Fire District – Board Oversight (2023M-33)
… late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Town of Dayton – Audit Follow-Up (2019M-221-F)
… corrective action. Of the nine audit recommendations, only two were fully implemented and seven were not implemented. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fVillage of Poquott – Justice Court Operations (2019M-214)
… in October 2016 when she transferred the money between two accounts. The Justice was unaware that the Court clerk …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Whitesboro Central School District – Separation Payments (2020M-146)
… agreements. Key Findings Separation payments made to seven of 10 employees tested were generally supported and … supported and disbursed in accordance with the terms of CBAs and individual employment contracts. District … our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… policy. The Superintendent told us that she permitted two noninstructional employees to earn overtime while they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… firm (firm) was unable to complete its audits for the last two years. The Board hired another certified public …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Dalton-Nunda Central School District – Financial Management (2020M-92)
… limit by more than $1.3 million or 8 percentage points and two general fund reserves were overfunded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92