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LaFargeville Central School District – Information Technology (2021M-192)
… the District’s inventory records, and seven computers, two audio systems, one projector and 10 other electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Village of Afton – Claims Auditing and Disbursements (2023M-177)
… receipts. The Village reimbursed the former Mayor for two payments totaling $1,500 for the Village’s accounting …
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)
… $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which had an average of $13.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… $321,494. Recommendations The audit report includes two recommendations to help the Assessor improve the …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Franklin-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-projectEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… required annual financial reports with OSC for the past two years. Key Recommendations Adopt policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Rensselaer County – Public Health Department Receipts (2013M-18)
… population of approximately 160,000 residents and includes two cities, 14 towns and six villages. The County is governed …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… in Westchester County. The District, which operates two schools with approximately 1,080 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… of Chester, Orange County. The District, which operates two schools with approximately 1,070 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardGroton Central School District – Financial Management (2014M-288)
… by an elected six-member Board of Education, operates two schools with 833 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Watervliet City School District – Fiscal Stress (2014M-149)
… more than $740,000 above the total amounts authorized for two projects. District officials did not develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Corinth Central School District – Financial Condition (2015M-68)
… by an elected seven-member Board of Education, operates two schools with approximately 1,200 students. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… seven-member Town Board, operates a Justice Court with two Justices. The Court’s 2015 revenue from parking tickets …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Carthage Central School District – Financial Condition (2014M-138)
… and use of reserve funds, and the balances in two of the funds are higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Village of Fleischmanns – Water Fund (2013M-151)
… fund balance to significantly decrease over the past two years. Although capital expenditures were made to repair …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Mount Morris – Justice Court (2012M-129)
… of the Town Supervisor and four Board members. The two current Justices and Court clerk collected approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Niagara Falls Water Board – Financial Management (2015M-141)
… to the extent that there is no clear division between the two entities. The Authority’s Debt Service Fund is …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Hudson Housing Authority – Board Oversight (2016M-302)
… of five commissioners appointed by the City Mayor and two commissioners elected by tenants. The operating budget …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Town 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-fAltmar-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-condition