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Genesee County – Court and Trust Funds (2024-C&T-7)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7CUNY Bulletin No. CU-580
… Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination dated … effective date of the appropriate increase, and submit the new hourly rate. A separate request must be made for each of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsFairview Fire District – Financial Operations (2024M-138)
… Unrealistic budgets increased taxpayer burden and resulted in unrestricted fund balance totaling approximately $1.2 … Unrealistic budgets increased taxpayer burden and resulted in the District’s reserve funds, in total, increasing by … minutes did not always contain complete information on formal Board actions and were not made available for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Alden – Town Clerk/Tax Collector (2024M-106)
… collections were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have … Properly deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Campbell-Savona Central School District – Student State Aid (2024M-79)
… officials did not properly claim a total of $65,953 in potential State aid for special education and homeless … within the filing timeframes. Specifically: $57,176 in estimated State aid was not properly claimed by the District for four special education students. $8,777 in potential State aid was not properly claimed for five …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Hamburg Industrial Development Agency Project Approval and Monitoring 2015M32 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andDelaware County – Assigned Counsel (2016M-384)
… June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 villages and has … guidance for determining assigned counsel eligibility in April of 2016 County Law and State Executive Law were …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Tupper Lake Central School District – Records and Reports (2021M-14)
… and independent audit reports in a timely manner, delaying scheduled State aid payments ranging from $49,607 to $345,221. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Copiague Fire District– Mechanic Shop Operations (2021M-93)
… used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the District or municipalities the Shop services. We also examined one parts invoice where 81 parts were purchased; however, for 72 …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Town of Danby – Claims Processing and Procurement (2022M-127)
… to the Board for audit. The Board did not monitor the health insurance payments to the former Town Supervisor … how to appropriately address the former Supervisor’s health insurance payments. Properly audit and approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings The Board … the policy . As a result, officials and staff did not: Monitor collections received in the main office to ensure all …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… [read complete report – pdf] Audit Objective Determine whether Kiryas Joel … forms of PPSI in eight shared folders. Maintain a data inventory to properly protect IT resources, including data containing PPSI. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Purpose of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011, to June 11, 2013. Background The Ridgeway Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… and separate from the Town of Colesville and is located in Broome County. The Board of Fire Commissioners consists of … financial recording and reporting were followed. In addition, the Treasurer does not reconcile the bank … these claims. However, the Board does not see check images in the subsequent month to verify that prior approved claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … by a five-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 … check signer. School officials did not seek competition for 39 of the 48 purchases we reviewed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… schools. Budgeted appropriations for the 2015-16 fiscal year total approximately $23 million. Key Findings For fiscal … adopted budgets that resulted in operating surpluses each year ranging from $216,000 to $2.6 million. The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedVillage of Suffern – Budget Review (B26-6-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the tentative 2026-27 budget. Background The Village of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The District, which operates two schools … relate to the fiscal year that they are recorded in and avoid recording invalid encumbrances that result in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andChateaugay Central School District – Leave Accruals (2016M-149)
… Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Liberty Central School District – Budget Review (B4-14-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6