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Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Village of Stamford – Claims Audit (2022M-197)
… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … million we examined: 78 claims totaling $195,545 did not have support that the purchases complied with competitive …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… District is a district corporation of the State, distinct and separate from the Towns of Mamakating and Wallkill located in the Counties of Sullivan and Orange, respectively. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialNortheastern Clinton Central School District – Payroll (2016M-76)
Northeastern Clinton Central School District Payroll 2016M76
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76New York Mills Union Free School District – Financial Management (2016M-107)
… Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which … not needed to fund operations due to operating surpluses, and consistently overestimated expenditures by almost $6.9 … excessive or unnecessary fund balance, the Board and District officials have withheld significant funds from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and … management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyOlean City School District – Financial Management (2016M-210)
… approximately $38.9 million. Key Findings Appropriated fund balance was not needed in the annual budgets for the … by an average of $2.3 million. With unused appropriated fund balance added back, unrestricted fund balance exceeded the statutory limit of 4 percent by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Livonia Central School District – Software Management (2016M-293)
Livonia Central School District Software Management 2016M293
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Willsboro Central School District – Student State Aid (2023M-119)
… of which $52,640 would have already been received and benefited the District if claimed in a timely manner. The … students. Provide oversight over the official who prepared and submitted State aid claims. Key Recommendations Establish procedures and provide oversight to ensure State aid claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Town of Guilford – Budgeting (2023M-144)
… realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance … by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway fund. The Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Border City Fire District – Board Oversight (2024M-137)
… contract with a private corporation (Corporation) and kept an unauthorized bank account into which he inappropriately deposited and withdrew District money. In addition, the Board did not ensure all goods and services were procured in compliance with New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… many people bought tickets or attended all fund-raising events. Key Recommendations Require that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overFriendship Central School District –Procurement (2016M-175)
Friendship Central School District Procurement 2016M175
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Bradford Central School District – Financial Management (2016M-253)
… Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Monticello Central School District – Budgeting (2014M-97)
… five schools with approximately 3,100 students. General fund budgeted appropriations for the 2013-14 fiscal year … in an unnecessary burden on taxpayers. Unexpended surplus fund balance exceeds the statutory maximum and continues to … than necessary. Reduce the amount of unexpended surplus fund balance in a manner that benefits District taxpayers and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Corinth Central School District – Financial Condition (2015M-68)
… Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Bethpage Union Free School District – Leave Accruals (2015M-100)
… 1, 2013 through November 30, 2014. Background The Bethpage Union Free School District is located in the Town of Oyster … Bethpage Union Free School District Leave Accruals 2015M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Canton Central School District – Financial Condition (2013M-287)
… Background The Canton Central School District is located in St. Lawrence County. The District is governed by the Board … reduction in the District’s unexpended surplus funds. From 2009-10 to 2011-12, the total fund balance in the general fund has been depleted by 44 percent, from $5,696,396 to $3,170,685, and the unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Town of Richmondville – Administration of Grant Moneys (2013M-374)
… County, is governed by an elected five-member Town Board and has a population of approximately 2,600 residents. A … funded by economic development grants, bank financing and private moneys from the developer. The facility opened in … failed to properly administer some aspects of the grants and may have to pay for a required audit because the …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Town of Goshen – Police Payroll (2014M-244)
… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s … January 1, 2012 through April 7, 2014. Background The Town of Goshen is located in Orange County and has a population of … The purpose of our audit was to review internal controls over the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244