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Webster Central School District - Financial Condition (2018M-109)
… District officials appropriated nearly $28 million of fund balance (approximately $5.5 million each year) in the … trends or other known factors. Discontinue the practice of appropriating fund balance that is not needed or used to … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Town of Corning – Financial Condition (2020M-13)
Determine whether the Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… the United States General Services Administration (GSA) per diem rates. A credit card company was allowed to directly … rates, such as GSA per diem rates, for lodging, meals and mileage. Ensure all credit card claims are audited …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… amounts authorized by the Board. Recapture the sales tax exemption benefits from companies who have exceeded the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… Determine whether the Board ensured that goods and services were accurately paid and purchased in accordance … Determine whether the Board ensured that goods and services were accurately paid and purchased in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… by the membership for payment each month. Adopt a code of ethics and ensure officers comply with the disclosure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mEnterprise Charter School – Enrollment and Billing (2014M-378)
… October 28, 2014. Background The Enterprise Charter School is located in the City of Buffalo and is governed by a seven-member Board of Trustees. The School …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Town of Queensbury - Water System Cybersecurity (2018M-268)
… limiting, securing and monitoring user access. Water plant personnel have not been provided with job-specific … Provide cybersecurity awareness training to Water plant employees. Prohibit the public disclosure of sensitive …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Town of East Otto - Information Technology (2018M-156)
… (IT) assets are properly safeguarded and accessed for appropriate Town purposes. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… The Board conducts a proper audit of claims. The Village’s check signing process is adequate. Key Findings Village … Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Letchworth Central School District - Reserves (2018M-176)
… whether the Board properly established reserve funds and maintained them at reasonable levels. Key Findings The … Recommendations Adopt a more comprehensive written policy and review reserves to determine whether they are necessary and balances are reasonable. Use excess amounts in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176City of Norwich - Capital Planning (2019M-88)
… a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 … capital assets in a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Migrant Expenses - November 2023
November 2023 data on Asylum Seeker Expenses
https://www.osc.ny.gov/files/reports/excel/aser-november.xlsxMigrant Expenses - December 2023
December 2023 data on Asylum Seeker Expenses
https://www.osc.ny.gov/files/reports/excel/aser-december.xlsxMigrant Expenses - January 2024
January 2024 data on Asylum Seeker Expenses
https://www.osc.ny.gov/files/reports/excel/aser-january2024.xlsxMigrant Expenses - September 2023
September 2023 data on Asylum Seeker Expenses
https://www.osc.ny.gov/files/reports/excel/aser-september.xlsxMigrant Expenses - March 2024
March 2024 data on Asylum Seeker Expenses
https://www.osc.ny.gov/files/reports/excel/aser-march-2024.xlsxMigrant Expenses - March 2025
March 2025 data on Asylum Seeker Expenses
https://www.osc.ny.gov/files/reports/excel/aser-march-2025.xlsxMigrant Expenses - February 2025
February 2025 data on Asylum Seeker Expenses
https://www.osc.ny.gov/files/reports/excel/aser-february-2025.xlsxMigrant Expenses - January 2025
January 2025 data on Asylum Seeker Expenses
https://www.osc.ny.gov/files/reports/excel/aser-january-2025.xlsx