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North Colonie Central School District – Claims Processing (2013M-9)
… District’s internal controls over the claims audit process for the period July 1, 2011, to September 30, 2012. … nine elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are $94.1 million, and funded … require all claims to be audited prior to payment except for certain allowed exceptions. District policy requires the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Skaneateles Central School District – Records and Reports (2015M-154)
… to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $30 million. … and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 fiscal year. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Adirondack Central School District – Financial Condition (2016M-184)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.6 … multiyear financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184School Districts’ Energy Performance Contracts (2015-MR-1)
… contracts (EPCs) entered into by the five school districts for the period June 1, 2005 through November 10, 2014. … EPC is an agreement with an energy service company (ESCO) for energy services in which energy services are installed, … to improve the energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Software Management (2015-MR-3)
… related software on College computers, including gaming, instant messaging, golf management and couponing programs as …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Town of Shandaken – Payroll (2013M-201)
… of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. … four Board members. The Town’s general fund expenditures for the 2012 fiscal year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Nassau County. The District, which provides refuse and recycling pickup to over 50,000 residents and some commercial …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… of water quality control, the prevention of soil erosion and the prevention of floodwater and sediment damage. …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overCentral Islip Union Free School District – Financial Management (2013M-380)
… of the District’s budgets and financial condition for the period July 1, 2012 through June 30, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were $168.5 million. Key Findings … overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through 2012-13, resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Village of Allegany – Vehicle Fuel (2012M-308)
… purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through September 13, 2013. … budget appropriations totaled approximately $1.7 million for the general ($1 million), water ($300,000) and sewer … adopted procurement policy. Adopt policies and procedures for issuing, using and documenting fuel credit card purchases …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… valued at $110,500. Four NC employees were paid for 265 more hours of unused vacation leave than limits established for employees in the collective bargaining agreements, valued … to track their time worked or to submit leave requests for taking time off, and the Council did not approve all …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Hilton Central School District – Audit Follow-Up (2022M-200-F)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. The audit included … by a seven-member Board of Education, that is responsible for managing and controlling the District’s financial and … the District’s chief executive officer and is responsible for District administration. Results of Review Of the three …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… pdf] | [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Newark Valley … Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Newark Valley …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… County. The elected nine-member Board is responsible for managing the District’s financial and educational … and is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s … The Board, Superintendent and Assistant Superintendent for Business are responsible for developing and monitoring …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Henrietta Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Henrietta Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… the District’s computer system was adequately safeguarded for the period January 1, 2013 through May 31, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2014 were approximately $2.5 million Key Findings The … Board has not established written policies or procedures for granting, changing and terminating access rights to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… bank statements or bank reconciliations, the Board cannot verify if it is approving all claims for payment. In … approved. Review the Treasurer’s bank reconciliations to verify that all disbursements are proper District charges and to verify the District’s cash balances. File the delinquent AUDs …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… and reported and that District moneys were safeguarded for the period January 1, 2013 through February 28, 2014. … elected Treasurer. The general fund budget totals $111,698 for the 2014 fiscal year. Key Findings The Board did not … 60 days after the close of the fiscal year, and provide for an annual audit of the Treasurer’s financial records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through October 7, 2013. … The District’s general fund budget totaled $530,523 for the 2013 fiscal year. Key Findings The District’s … three years because the Board has not adequately budgeted for expenditures. Specifically, the District’s fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… purpose of our audit was to review the Agency’s process for evaluating and monitoring projects for the period January 1, 2013 through August 31, 2014. … reported benefits totaling approximately $1.5 million for 29 projects for 2013. Key Findings The Agency did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-project