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Brasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… or other projections. Develop and adopt financial plans for the maintenance of a reasonable level of fund balance and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Galway Central School District - Fund Balance Management (2017M-267)
… included appropriated fund balance that was not used to fund operations. The budgets overestimated appropriations … limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce … of appropriating fund balance that is not needed or used to fund District operations. Adopt realistic annual budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Village of Margaretville - Fiscal Management (2018M-78)
… the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville (Village) … Village of Margaretville Fiscal Management 2018M78 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… Objective Determine if claims were adequately documented, for appropriate purposes and properly audited and approved … sufficient supporting documentation before approving them for payment. Conduct a thorough and deliberate audit of each … claim before authorizing payment to ensure it is accurate, for valid purposes and in compliance with required statutes …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mOysterponds Union Free School District - Financial Management (2019M-217)
… Develop and adopt budgets that include realistic estimates for revenues, expenditures and unassigned fund balance based …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… complete report - pdf] Audit Objective Determine whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could have saved $18,135 on 76 lodging claims by … 18 payments totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresVillage of Port Chester - Dual Employment (2018M-91)
… some of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comments …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine whether 75 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andCanaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… physical accessibility for the 67 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… that credit card charges were reconciled to receipts in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Hammondsport Central School District – Investment Program (2024M-63)
… of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … The audit report includes four recommendations to help improve the District’s investment program. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Village of Elmira Heights – Claims Auditing (2024M-44)
… Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited … Determine whether the Village of Elmira Heights Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Bradford – Financial Management (2015M-239)
… August 4, 2015. Background The Town of Bradford is located in Steuben County and has a population of approximately 850. …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Concord Industrial Development Agency – Agency Management (2015M-61)
Concord Industrial Development Agency Agency Management 2015M61
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Agency had 34 active projects with more than $227 million in total projected capital investments. Key Findings Agency …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communitySir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… records. Neither Treasurer consistently performed monthly bank reconciliations. Neither Treasurer consistently submitted monthly or annual financial reports to the Board. Key … and an accounting for all revenues and expenses. Perform monthly bank reconciliations in a timely manner and present …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalSmithtown Fire District – Capital Project (2014M-231)
… and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231