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North Syracuse Central School District – Professional Services (2022M-34)
… of the taxpayers. District officials: Paid $1.2 million to six professional service providers without seeking … competition. Used a request for proposals (RFP) process to select certain professional service providers many years … Update the procurement policy to specify when and how frequently officials should issue professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Little Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
Determine whether Village officials effectively managed the billing collecting enforcing and accounting for water and sewer charges
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… 1, 2013. Background The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 … issues. The Clerk did not deposit money intact or in a timely manner. Key Recommendations Address the declining … adopt structurally balanced budgets with less dependence on using fund balance to finance operations. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21East Islip Public Library – Cash Receipts (2017M-223)
… Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… third party administrators (TPAs) who process health, dental and prescription claims on the District’s behalf to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Village of Millbrook - Financial Operations and Procurement (2018M-135)
… officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts … Law. Village officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… Findings The Board did not use an appropriate process when selling and acquiring property, resulting in the likely …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Harpursville Central School District - Financial Condition (2018M-120)
… 1, 2016 – April 24, 2018 We extended our audit period back to July 1, 2013 to analyze financial trends. Audit Objective Determine … through 2015-16, the District adopted budgets that planned to use $1.6 million of general fund balance and certain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Unified Court System Bulletin No. UCS-130
… of the new voluntary insurance Deduction Code 539 , Allstate Life of New York. Background At the request of the … participation in a life insurance program administered by Allstate Life of New York. Affected Employees Employees in … agencies of the new voluntary insurance Deduction Code 539 Allstate Life of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… membership is exclusive of the Treasurer. Provide for two signatures on all checks in accordance with the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialMargaretville Central School District – Fund Balance (2015M-55)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Margaretville Central School District serves eight towns in Delaware, Greene and Ulster counties and operates one … year were $10.8 million. Key Findings The District has not used any reserve moneys, except for about $16,800 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Lewiston-Porter Central School District – Financial Condition (2014M-202)
… The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … Findings The Board used fund balance as a financing source in the annual general fund budgets until it was nearly … Reduce reliance on fund balance as a financing source in the annual budget. Closely monitor actual operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… taking additional steps to increase physical accessibility for the 30 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Village of Pittsford – Board Oversight (2017M-51)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial … are structurally balanced. Update the procurement policy to provide clear guidance for procuring professional services in an economical manner and establish how documentation supporting such decisions should be …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Southampton Union Free School District – Financial Management (2024M-43)
… Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) … Determine whether the Southampton Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Gowanda Central School District – Financial Management (2016M-368)
… to review the District's financial management practices for the period July 1, 2013 through September 1, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $29.9 million. Key Findings For the 2013-14 through 2015-16 fiscal years, the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368City of Middletown – Payroll and Leave Benefits (2024M-26)
… report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ … City officials disagreed with certain aspects of our findings but indicated they have initiated or plan to … Determine whether City of Middletown City officials accurately paid employees …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Monroe-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 … obligations are outstanding. Key Findings Based on the results of our review, we found the significant revenue and … proposed budget complies with the property tax levy limit set by statute. Key Recommendation When adopting the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
Raquette Lake Union Free School District Monitoring Financial Condition 2016M203
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-condition