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Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… manage the District’s financial condition. As a result, the District had a deficit general fund balance in … each of the last five fiscal years, averaging more than $2.9 million each year. This contributed to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionOlean City School District – Reserve Funds (2022M-187)
… an undue burden on taxpayers and withholds funds that may have been used in a more beneficial way. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Seneca Falls Central School District – Procurement (2021M-201)
Determine whether Seneca Falls Central School District District officials used a competitive process to procure goods and services to achieve the optimal use of District resources
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Lake Pleasant Central School District – Claims Auditing (2021M-202)
Determine whether the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by adequate documentation for appropriate purposes and properly audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomQuaker Street Fire District – Board Oversight (2021M-96)
… Did not obtain quotes or bids for two purchases totaling $27,058, as required by their policy. Approved fuel credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… reviewed totaling $110,469, 74 totaling $27,334 did not have adequate supporting documentation. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… or transparently use capital project resources. As a result, voters were not afforded the opportunity to ratify or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTown of Stanford – Financial Management (2021M-130)
… in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Greene – Justice Court Operations (2021M-95)
… of Greene (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Key … Findings The Town Justices (Justices) properly accounted for, reported and disbursed the fines and fees that we … Town of Greene Town Justice Court Court properly accounted for deposited disbursed and reported fines and fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Monticello – Budget Review (B4-14-15)
… does not include a tax overlay. The Village does not have adequate records to demonstrate the reasonableness of …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Town of Milo – Financial Condition (2020M-172)
… the Town’s financial condition. More real property taxes and user fees were levied than needed to fund operations. The … of its funds from 2017 through 2020, multiyear financial and capital plans or the following policies: Fund Balance … highway and water funds unrestricted fund balances were excessive, ranging from 97 percent to 178 percent of 2020 …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Marcy – Justice Court Operations (2020M-166)
… (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections were … Marcy Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Wyoming Central School District – Professional Services (2020M-152)
… providers were competitively sought. The District did not have written agreements with three professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Fabius-Pompey Central School District – Budget Review (B3-14-5)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Holland Patent Central School District – Fuel Inventory (2023M-141)
… Central School District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Town of Lake Luzerne – Procurement (2022M-95)
… provisions of the Town’s procurement policy (Policy). As a result, Town officials did not seek competition when … taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or … services in the most prudent and economical manner. As a result, the Town risks acquiring further goods and services …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Albany County – Sexual Harassment Prevention Training (S9-23-05)
… who completed the training or ensure everyone who should have completed the training did so. Of the 315 total …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Addison Central School District – Procurement of Professional Services (2023M-6)
… five years as required by Chapter 263 of the Laws of 2005. Have consistently used the same construction management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6