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Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. Closely monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Graded Rates – Contribution Stabilization Program
How graded rates for the NYSLRS Contribution Stabilization Program change
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… entity’s financial records. The School made payments for services to one of the entities without a written contractual … approved and executed … Charter School for Applied Technologies Payment to Affiliated Entities 2013M300 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population of approximately 945. … the Justice Court. Court records show that nearly $29,000 in fines, fees, surcharges, bail and restitution was …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Kent – Procurement and Information Technology (2017M-85)
… approximately $268,000 and did not have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Beacon City School District -- Budget Review (B6-15-4)
… totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The preliminary …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Village of Mexico – Financial Management (2023M-170)
… an excessive level of unassigned surplus fund balance in the general fund; balances ranged between $839,530 and … was $509,000 while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… reviewed payments for meals totaling $63,009 provided at 80 meetings. Officials did not document the need for meals totaling $62,357 (99 percent) provided at 79 meetings and also did not document … 39 meetings at which payments totaling $28,446 (45 percent) were made for meals. The Superintendent/designee …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
Village of Fleischmanns Financial Condition and ClerkTreasurers Duties 2017M30
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… not have proper documentation for establishing and using two of the District’s four reserve funds. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mBrentwood Union Free School District – Information Technology (2023M-83)
… computerized data was not adequately safeguarded. In addition, the District has an increased risk that the … be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that we …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… which could have saved BOCES approximately $85,000 during July 2021 through October 2022. Did not detect billing …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… needed. As a result, officials did not disable 44 former employee network user accounts. Some of the former employees …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userChautauqua County – Court and Trust Funds (2020-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2017 through February 11, … up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York State … and properly reported the condition of court and trust funds to the State Comptroller as prescribed by statute. We …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… report – pdf] Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) … annual audit requirement and provided adequate oversight of the Town’s financial operations, the accounting and … can help improve the completeness, accuracy and timeliness of the Town’s accounting records and reports. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… of Brookhaven (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at selected Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… and hand dryers mounted at an accessible height. 16 components at the Fire Department Headquarters, such as …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Lewis County – Purchase Cards (2024M-41)
… Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and for … purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the charges … prior approval is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41