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Chenango County – Court and Trust Funds (2025-C&T-2)

… The Treasurer should ensure that all required information is included in the Treasurer’s court and trust ledger. …

https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2

Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)

… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax levies. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management

Town of Morehouse – Records and Reports (2021M-182)

… report - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) maintained … Cash balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed … update documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

Jamestown City School District – Fund Balance and Reserves (2022M-97)

… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97

Norwood-Norfolk Central School District – Financial Management (2022M-129)

Determine whether the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed fund balance and reserves

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129

Brockport Central School District - Financial Management (2023M-107)

… gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified money …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107

Silver Creek Central School District – Financial Management (2022M-153)

… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of … Determine whether the Silver Creek Central School District District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153

Norwich City School District – IT Asset Management (S9-22-18)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … they did not appropriately track or maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18

Walton Central School District – IT Asset Management (S9-22-24)

… percent of the sampled assets were not properly accounted for. Specifically: Ten Chromebooks could not be physically located (one with a purchase price of $228 and nine with combined estimated costs of … Twenty-four IT assets (20 with a combined purchase/ lease price of $107,183 and four without recorded costs) were not …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24

Central Valley Central School District – IT Asset Management (S9-22-7)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. District …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7

Freeport Union Free School District – IT Asset Management (S9-22-10)

… – pdf] Audit Objective Determine whether Freeport Union Free School District (District) officials appropriately …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10

Lewiston-Porter Central School District – IT Asset Management (S9-22-14)

… lewistonporter audit schools statewide IT asset management …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14

Afton Central School District – Fund Balance Management (2023M-18)

… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by statute …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18

Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)

… and restaurant purchases, and food purchases for “going away parties,” a teacher’s bridal shower and staff holiday …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71

Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)

… receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements totaling $39,038 were not recorded in the accounting records and eight disbursements totaling … support documentation and were not Board approved. In addition, bank reconciliations for 15 of the 36 months …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73

Andover Central School District - Financial Management (2018M-145)

Andover Central School District Financial Management 2018M145

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145

Sagaponack Common School District - Fund Balance Management (2018M-53)

… of about $360,000 (25 percent) each fiscal year. Reserve funds are overfunded by at least $35,000 and the Board has … which each will be used. Key Recommendations Use surplus funds as a financing source for funding one-time …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53

White Plains City School District – Financial Management (2020M-71)

… report - pdf ] Audit Objective Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and District … Determine whether the Board and District officials adopted realistic budgets and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71