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Yonkers City School District – Fixed Assets (2015M-229)

… not be located, nine could not be located on an asset list and 20 that were recorded as disposed of did not have … assets valued at $500 or greater for insurance purposes and $5,000 or greater for inventory and depreciation purposes have tags affixed to them, locate …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229

Western New York Maritime Charter School – Financial Operations (2015M-124)

… of Audit The purpose of our audit was to examine the School’s student enrollment and billing processes and … 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public … Western New York Maritime Charter School Financial Operations 2015M124 …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124

City of Oswego – Community Development (2015M-108)

… appropriate to write off these loans. Refrain from making gifts of real property to OCRC. …

https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108

Eaton No. 1 Fire District – Board Oversight (2024M-4)

… or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic … were filed in a timely manner. Conduct an annual audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4

Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)

… District (District) officials properly managed grants and authorized disbursements that were appropriate and … The Board of Directors (Board) did not effectively manage grants or ensure that authorized disbursements were supported … officials: Overpaid landowners totaling $174,950 for six grants resulting in an inappropriate use of local taxpayer …

https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

… take corrective action. Appendix B includes our comment on the District’s response to the report. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152

Clymer Central School District – Payroll (2023M-168)

… or supported. District officials did not ensure pay rates were accurate or that compensation was paid in … errors totaling $28,500 because they used incorrect pay rates or incorrect hours/days worked to calculate 16 … awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did not …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168

Peconic Bay Community Preservation Fund (2023-MR-1)

… issued five individual reports to the following Towns: East Hampton , Riverhead , Shelter Island , Southampton , and … Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , and … Determine whether officials from the Towns of East Hampton Riverhead Shelter Island Southampton and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1

Town of Berkshire – Procurement and Conflict of Interest (2023M-84)

… prohibited interest in a contract between the Town and his construction company, providing construction services totaling $3,000 during our audit …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84

Constitutional Tax Limits

… to complete the Constitutional Tax Limit form using OSC's online reporting system. This filing requirement applies to …

https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limits

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… accounts. Key Recommendations Develop written procedures for granting, removing and modifying network user account …

https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42

Brocton Central School District – Financial Management (2023M-44)

… [read complete report – pdf] Audit Objective Determine whether the Brocton … officials: Overestimated budgetary appropriations by an annual average of $1 . 3 million (8 percent) and allowed … funded or used as management intended. Did not establish a comprehensive reserve fund policy or develop annual reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44

Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011

… of the Report of Workers' Compensation Program Statement of Assessable Expenses for the three fiscal years … Workers' Compensation Board: Workers' Compensation Program Statement of Assessable Expenses for the Two Fiscal Years … presentation of the Report of Workers Compensation Program Statement of Assessable Expenses for the three fiscal years …

https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-march

Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)

… balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written reserve policy that …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022m

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town officials did not establish long-term capital and financial plans, which provide a framework to assess the …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Village of Ellenville – Information Technology (2014M-278)

… audit was to determine if the Village’s computerized data and assets were properly safeguarded for the period June 1, … is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. The Village is … The Board has not developed comprehensive policies and procedures to protect critical financial data. Key …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278

Glen Aubrey Fire Company – Board Oversight (2022M-139)

… complete report – pdf] Audit Objective Determine whether the Glen Aubrey Fire Company, Inc. (Company) Board of … contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139

Primary Hall Preparatory Charter School – Debit Cards (2024M-159)

… complete report – pdf] Audit Objective Determine whether the Primary Hall Preparatory Charter School (School) debit … supported and lacked documentation to demonstrate that the charges were for a valid School purpose. Debit cards pose … totaling $39,398 lacked documentation to demonstrate that the charges were for a valid School purpose. In addition, …

https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159