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KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … State, and Federal resources that is not under the control of the local school board and is governed under Education Law …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Freeport Union Free School District – Financial Condition (2016M-300)
… period July 1, 2012 through April 30, 2016. Background The Freeport Union Free School District is located in the Town of … Freeport Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Village of Airmont – Claims Auditing (2024M-1)
… not audit claims before payment to ensure that claims were for appropriate Village purposes, accurate, and adequately … In addition: One vendor was potentially overpaid $36,905 for snow plowing services due to the vendor’s use of the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Town of Glen - Water and Sewer Operations (2023M-167)
… totaling $30,258 and did not record customer payments in a timely manner and accurately. The Clerk made 12 … billed totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by … adjustments made to customer accounts. Record payments in a timely manner, maintain control accounts and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Cato – Water Financial Operations (2023M-145)
… effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … in unauthorized billing adjustments were made. Of 464 water bills reviewed (totaling $134,852), 71 bills had …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… As a result, collections were not recorded and deposited in a timely manner, and unsupported disbursements were … One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which … Ensure that all ECA activity is performed and recorded in compliance with the Board-adopted policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… adequate controls over user accounts for the financial application to help prevent inappropriate access and use. Key … adequate controls over user accounts for the financial application to help prevent inappropriate access and use. We … or the misappropriation of funds in the financial application because they did not: Develop and adopt policies …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with … action. Appendix B includes our comment on an issue raised in the response. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… inaccurate and unsupported. Paid five employees $55,407 in overtime payments that could have been avoided or reduced. … which they are entitled. Review payroll errors identified in this report and, if appropriate, consult with the attorney … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Town of Chesterfield – Town Clerk (2024M-110)
… report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: Prepare … and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… complete report – pdf] Audit Objective Determine whether the Seneca County (County) Department of Weights and Measures … and whether complete records were maintained. Key Findings The Director of Weights and Measures (Director) did not … of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Greece Central School District – Procurement of Professional Services (2024M-129)
… the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The Board and … in the most economical way and without favoritism. Of the 51 professional service providers that were paid more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… information technology (IT) equipment. Key Findings While District officials generally tracked IT equipment in an … IT equipment or maintain sufficiently detailed, up-to-date inventory records. The IT inventory list included at … with certain aspects of our findings and recommendations but indicated they have initiated corrective action. Appendix …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentOnondaga County – Court and Trust Funds (2025-C&T-3)
… for the period January 1, 2024 through September 3, 2025. Background Pursuant to a court order, certain assets … funds for the period January 1 2024 through September 3 2025 …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3XIII.10 Overview – XIII. Employee Expense Reimbursement
… AND POLICIES This section provides Agencies with guidance on how to process a refund owed to the State by an employee. … greater than they were entitled to, or (iv) spent more on the State-issued travel card than he or she was entitled to receive in reimbursement on the employee expense report. When an employee owes the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… transfers. Key Findings Officials did not identify $93,569 in federal withholding penalties that were incurred and paid … interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectGeneva City School District - Reserves (2018M-51)
… The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) … Key Recommendations There were no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCity of White Plains – Claims Auditing (2016M-367)
… July 1, 2014 through June 9, 2016. Background The City of White Plains is located in Westchester County and has … City of White Plains Claims Auditing 2016M367 …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Privacy and Links Policy
… Introduction The Office of the State Comptroller is committed to protecting your privacy … and the online services we offer. Consistent with New York State’s Internet Security and Privacy Act, Freedom of … used to identify that natural person. The Office of the State Comptroller does not collect any personal information …
https://www.osc.ny.gov/online-services/privacy-and-links-policy