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Elmsford Union Free School District – IT Asset Management (S9-22-9)
… spent or safeguarded. We selected 35 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 16 percent of the … and complete physical inventories and compare results to inventory records. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Williamsville Central School District – Financial Management (2022M-193)
… Key Findings The Board and District officials did not properly manage the District’s fund balance and reserves. … As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … period that gave the impression that the District would have operating deficits totaling $38 million when it actually …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Town of Stafford – Capital Projects (2024M-17)
… firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board was not aware of … a taxpayer equity issue when a portion of the costs to construct water districts was paid for by taxpayers not … records or prepare monthly itemized capital project budget-to-actual reports for the Board. Include eligible …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Village of Solvay – Financial Management (2023M-49)
… Officials also did not: Maintain up-to-date records or provide adequate financial reports to the Board. Take … nearly $1.2 million. Develop long-term written financial or capital plans. Key Recommendations Address the electric …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Lake Luzerne – Payroll (2022M-98)
… for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out … Board-approved rates, resulting in $13,650 annual increase to the Town’s payroll that the Board did not approve. Key … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Clarendon Fire Company – Financial Activities (2023M-50)
… report – pdf] Audit Objective Determine whether the Clarendon Fire Company (Company) cash receipts and … audit clarendon fire company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… appropriations. The Board did not adopt realistic budgets. For example, expenditures were underestimated by nearly $1.5 … and revenues were underestimated by $215,772 (8 percent) for 2020 through 2022. The District did not have a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Corning City School District – Claims Auditing (2023M-105)
… audited 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims … 18 claims for health insurance reimbursements and credit card purchases totaling approximately $1.7 million prior to … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Schenectady City School District – Math Workbook Inventory (2023M-65)
… – pdf] Audit Objective Determine whether Schenectady City School District (District) officials maintained adequate … Determine whether Schenectady City School District District officials maintained adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member Board of Fire … purchases, including gas, cigarettes, groceries and other personal items. The Board did not perform a proper … Wallkill Fire District Inappropriate Payments and Purchase 2015M39 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August 2024, in …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fAlexandria Central School District – Financial Condition Management (2020M-109)
… did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2019, surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mBolivar-Richburg Central School District - Financial Management (2019M-17)
… Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, 2018, surplus fund balance totaled almost $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… report - pdf] Audit Objective Determine whether the Board and District officials: Effectively managed the District’s … Ensured that the District’s fuel records were accurate and all fuel was accounted for. Key Findings The Board has … Determine whether the Board and District officials effectively managed the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… services. Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were … the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… report - pdf] Audit Objective Determine whether: The Board of Directors (Board) approved projects that provide for net … took action when goals were not met. Key Findings The City of Albany Industrial Development Agency (CAIDA) did not incorporate goals into project agreements. Thirteen of the 15 projects met or exceeded their job creation and/or …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… complete report - pdf ] Audit Objective Determine whether the Town of Decatur (Town) Board (Board) provided adequate oversight of the disbursement process. Determine whether the Town Supervisor (Supervisor) maintained complete, … Determine whether the Town of Decatur Town Board Board provided adequate …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Sidney Central School District - Financial Management (2019M-243)
… three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and … Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with … recommendations and indicated they have taken, or planned to take, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243