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Management of General School Funds (Follow-Up)

… nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General … York City Department of Education (DoE) did not provide John F. Kennedy Educational Campus staff with adequate … management control over GSF accounts. Key Finding DoE and John F. Kennedy officials have made progress in addressing …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-follow

Village of Suffern – Budget Review (B25-6-4)

… review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is … the significant revenue and expenditure projections in the proposed budget are reasonable. The Village’s proposed budget complies with the tax levy limit because it …

https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4

Town of Butternuts – Highway Facility Capital Project (2021M-94)

… and could have improved its monitoring of the Project. As a result, total costs to complete the highway garage exceeded … and financing sources. Fully define the Project scope. For example, a planned highway department office suite was … omitted from bid documents, but later added as a $60,000 change order, which should have been competitively bid in …

https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94

Town of Berne – Board Oversight (2021M-77)

… B includes our comment on an issue that was raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Sharon Springs Central School District – Fund Balance Management (2022M-100)

… did not effectively manage fund balance, and need to improve their budgeting practices and be more transparent … $1.6 million. Allowed recalculated surplus fund balance to exceed the statutory limit by $2.3 million, or 23.7 … and appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… School District (District) officials established adequate controls over nonstudent network user accounts to help … Key Findings District officials did not establish adequate controls over nonstudent network user accounts to help … policies and procedures addressing key network user access controls, such as user account management, password security …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… – pdf] Audit Objective Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate … Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For … audit hannibal fire company …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… that they were expected to follow the Computer Network and Internet Student Acceptable Use policy or what the District considers to be appropriate and inappropriate Internet use. District officials did not periodically review … guidance for business office staff that defines acceptable Internet use and browsing. Ensure business office staff who …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)

… not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber signature stamp was used, …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41

Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)

… Free School District (District) officials secured user account access to the network and shared network folders to … Findings District officials did not adequately secure user account access to the network and shared network folders to … employee, shared and service network user accounts which account for 11 percent of the District’s enabled accounts. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and

City of Salamanca – Employee Benefits (2023M-96)

… Officials did not independently review the accruals for accuracy, increasing the risk that an improper payment … entirety, review payments made to former City employees for accuracy and legitimacy, and consult with the City …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

Town of Alden – Town Clerk/Tax Collector (2024M-106)

… and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax receipts were not date stamped when they … of funds increases significantly. Properly deposit all real property tax collections in accordance with New York …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106

Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)

… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … did not develop and implement procedures for periodic price accuracy testing; testing conducted by the Department … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5

Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)

… consumer protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. Key … consumer protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. As a … consumer protections by helping to ensure the accuracy of retail prices and weighing and measuring devices …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024

Village of Suffern – Budget Review (B26-6-3)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the tentative 2026-27 … Laws of 2015 authorizes the Village of Suffern (Village) to issue debt not to exceed $5 million to liquidate the accumulated deficits in … The purpose of our budget review was to provide an independent evaluation of the tentative 202627 …

https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3

Wyandanch Union Free School District – Budget Review (B21-7-1)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1

Yorkshire-Pioneer Central School District – Financial Management (2015M-352)

… review the District’s management of financial activities for the period July 1, 2012 through October 13, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $52.8 … fund balance, toward subsequent years’ budgets, the full amount appropriated was not needed because the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352

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