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Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)

… planning, including reserve funds, and software management for the period July 1, 2014 through July 5, 2016. Background … developed plans that adequately describe their intentions for accumulating, maintaining and using reserve funds. BOCES … and adopt a formal, documented multiyear financial plan for a three- to five-year period and continually update plans …

https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces

Warsaw Central School District – Financial Management (2016M-278)

… to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.5 … approximately $600,000 has not been used since 2010-11 for related debt principal and interest payments, as …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278

Watertown City School District – Financial Condition (2016M-85)

… that states the optimal funding level for reserves and the conditions under which reserves will be used. Key … manner than benefits District residents. Develop a formal reserve fund policy that outlines targeted funding levels and indicates when reserve balances will be used to finance related costs. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85

Rochester Academy Charter School – Purchasing (2013M-144)

… original receipt, and, where applicable, to ensure compliance with the School’s charter. We found that the …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144

Lindenhurst Union Free School District – Credit Cards (2016M-179)

… The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with … approximately $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179

New Hartford Central School District – Payroll (2021M-149)

… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… goals are not met. Board officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

Wayne Central School District – Property Disposal (2021M-161)

… [ read complete report - pdf ] Audit Objective Determine whether Wayne … and District officials disposed of District property in a proper and cost effective manner. Key Findings The Board … this property. We noted similar deficiencies in our 2014 report. 1 Further, despite the results of the District’s 2016 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161

Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)

… and additional entry points that could have been used to inappropriately access the network and view personal, … sensitive information (PPSI), make unauthorized changes to records, deny legitimate access to electronic information, or gain access to or control over …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023m

Town of Guilford – Budgeting (2023M-144)

… resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance policy … in the general fund and $180,000 (17 percent) in the highway fund. The Board adopted budgets that planned for … as intended. Unrestricted fund balance for the general and highway funds exceeded the maximum allowable limit, per the …

https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144

Garden City Union Free School District – IT Asset Management (2023M-161)

… inventoried and safeguarded information technology (IT) assets. Key Findings District officials did not always properly track or inventory IT assets, maintain complete IT inventory records or safeguard IT assets. As a result, … tracked inventoried and safeguarded information technology IT assets …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

Pembroke Central School District - Investment Program (2023M-130)

… which had an average of $13.4 million available for investing. Had officials considered other legally … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130

Town of Allen – Town Clerk Collections (2024M-120)

… tax collections totaling approximately $500,000 within 24 hours of the date collected, as required. Deposit fees totaling approximately $3,000 within three business days of being collected for total daily aggregate …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120

Hyde Park Fire and Water District – Procurement (2025M-31)

… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31

Eden Central School District – Capital Project Management (2024M-83)

… whether the Eden Central School District (District) Board of Education (Board) and District officials provided sufficient oversight of and managed the District’s 2022 capital project (project) … in a transparent manner. We determined that: $545,538 of additional work was not included in the project …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83

Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)

… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … did not develop and implement procedures for periodic price accuracy testing. Key Recommendations Perform required … and AML. Develop and implement procedures for periodic price accuracy testing. County officials disagreed with …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8

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