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East Meadow Union Free School District – Financial Condition (2015M-332)
… through August 31, 2015. Background The East Meadow Union Free School District is located in the Town of Hempstead, … East Meadow Union Free School District Financial Condition 2015M332 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Dansville Central School District – Separation Payments (2016M-102)
… The Dansville Central School District is located in the Towns of Conesus, Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of Dansville and Wayland in Steuben County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Corning City School District – Procurement (2016M-222)
… period July 1, 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big … of Dix and Orange in Schuyler County; and the City of Corning and the Towns of Bradford, Campbell, Caton, Corning, Erwin, Hornby and Lindley in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Penfield Central School District – Financial Management (2015M-162)
… located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Avon Central School District – Information Technology (2016M-123)
… and sensitive information (PPSI); wireless technology; remote access; mobile devices; sanitation and disposal of … management, protection of PPSI, wireless technology, remote access, mobile devices, sanitation and disposal of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Schenectady City School District – Financial Condition (2014M-168)
… period July 1, 2011 through March 13, 2014. Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … Schenectady City School District Financial Condition 2014M168 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established to … Board did not ensure that an audit of claims was performed in compliance with Authority bylaws. The Board did not adopt …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsTown of Washington – Information Technology (2013M-164)
… 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a population … Town of Washington Information Technology 2013M164 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Baldwin Public Library – Payroll (2013M-335)
… if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. … that there was inadequate supervision and oversight of the payroll process. During the audit process, we informed … about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director took …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionTown of North Norwich – Budgeting (2015M-54)
… 12, 2014. Background The Town of North Norwich is located in Chenango County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations in the general fund and highway fund for 2014 totaled … balanced. The Board planned to appropriate fund balance in the highway fund which was not available. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Village of Suffern – Budget Review (B22-6-2)
… [read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Virgil – Justice Court Operations (2015M-77)
… ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of the Justice’s records … bail records. Key Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the clerk …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Mid-Hudson Library System – Procurement (2016M-261)
… Purpose of Audit The purpose of our audit was to examine the Library System’s … Finding The Library System does not verify that a vendor's quote is in agreement with the State contract prior to …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management … and evaluate the operations and financial practices of the Clerk’s office for the period of January 1, 2012 … The purpose of our audit was to review the Boards financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Andover – Audit of Claims (2013M-388)
… abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was included in the Board minutes. We found that the … and the sequential numbers of the claims approved for payment by the Board. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August 2024, in … our recommendations in the audit report City of North Tonawanda – Financial Condition (2020M-90), released in …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fGates-Chili Central School District - Financial Management (2019M-53)
… on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and … encumbrances by $827,000 and not using $5.3 million in appropriated fund balance as a funding source. The tax … insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Cortland County - Financial Management and Reporting (2019M-162)
… the Legislature ensured County officials had accurate and complete financial information with which to manage … to address deficiencies identified in previous audits and will pay at least $428,800 to several accounting firms to correct the accounting records. Did not have policies and procedures in place to receive or ensure others received …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Frankfort - Board Oversight (2018M-58)
… totaling $36,380 that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed … time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not … benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations Segregate the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58