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Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… Central School District (District) Board of Education (Board) and officials effectively managed fund … appropriations from 2018-19 through 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund … balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan … for managing and monitoring the revolving loan fund program. Except as specified in Appendix A, officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… cost-benefit analyses, project agreements and uniform tax exemption policies. The Board cannot verify two projects’ …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectPrattsburgh Central School District – Financial Management (2020M-108)
Determine if the Board of Education Board and Prattsburgh Central School District District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… Charter School of Rochester (School) officials ensured network and financial software access controls were adequate. … Key Findings School officials did not ensure that network and financial software access controls were adequate. … we found that: Fourteen percent or 10 of the School’s network user accounts were not needed. Unneeded network user …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… audit boces erie 1 parttime temporary employee payroll …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollTown of Tioga – Long-Term Planning (2022M-181)
… of major highway equipment are beyond their usable life by an average of nearly 15 years, including two pieces of … to repair the bridge to good condition is $200,000 and replacing the bridge could cost $1 . 4 million . Key …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetBrocton Central School District – Claims Audit (2023M-15)
… (Board) provided the claims auditor with adequate guidance to perform her duties, we may not have found that of the 184 … example: All 100 claims were paid without documentation to demonstrate that claims complied with the District’s … were received. Key Recommendations Update written policies to define the claims auditor’s duties and provide this …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… expenditures and reducing property taxes. At the end of 2017-18, the District exceeded the 4 percent statutory … by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionHyde 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 demonstrate … services totaling $41,316 and did not request proposals for one professional service contract totaling $19,043, as … a separately incorporated Fire Department (Department) for $160,000. Key Recommendations Comply with competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Findings The Assessor did not properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Seneca County – Water and Sewer Operations (2017M-4)
… Background Seneca County is located in the Finger Lakes region of western New York, has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. … of our audit period. The Treasurer misappropriated County funds over a nine-year period, pleaded guilty to grand … larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… January 1, 2013 through August 31, 2014. Background The Lake Ronkonkoma Fire District is a district corporation of … Lake Ronkonkoma Fire District Bidding and Treasurers Office …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… of Audit The purpose of our audit was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through May 31, 2014. Background The Islip Terrace Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated with the Middletown-Hardenburgh Fire District (District) and provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsOswego County – Transfer Station Cash Receipts (2015M-334)
… review the internal controls over the Department of Solid Waste’s cash receipts process for the period January 1, 2014 … Board of Legislators, maintains a Department of Solid Waste which is responsible for providing recycling and solid waste services to residents, businesses and commercial waste …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Gardiner Fire District – Length of Service Award Program (2013M-265)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 through January 29, 2013. … Point System were prepared. Officials granted points for completion of training courses without any record of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Ballston Area Recreation Commission – Board Oversight (2015M-269)
… deposits for money collected from the soccer concession stand. The Commission has not filed annual update documents … the Director all funds received from the soccer concession stand that were not deposited. File the annual update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269