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Fire Island Union Free School District – Claims Auditing (2023M-114)
… Fire Island Union Free School District (District) Board of Education (Board) properly audited claims before payment. … adequate guidance on performing its claims audit duties, of the 198 claims totaling $258,969 that we reviewed, 51 … $82,743 could not be properly audited due to one or more of the following: 17 claims totaling $59,992 contained 53 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Town of Sheridan – Disbursements (2023M-101)
… report – pdf] Audit Objective Determine whether Town of Sheridan (Town) claims and payroll-related disbursements … or for Town purposes. The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without detection: Of the 755 claims totaling $1.2 million reviewed, 225 …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Woodbourne Fire District – Board Oversight (2023M-98)
… whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsCentral Square Central School District – Fund Balance (2022M-196)
… or maintain all reserve funds at reasonable levels. As a result, officials reduced the transparency of District … points) as of June 30, 2021. While officials reported that the District’s surplus fund balance exceeded the legal … by about $6.4 million. Officials could not provide us with evidence that the Board properly established the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Thousand Islands Central School District – Financial Management (2022M-201)
… Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce … action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Charter School of Educational Excellence – Information Technology (2023M-174)
… complete report – pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) … technology (IT) contingency plan. Key Findings The Board and officials did not adequately secure student … Determine whether the Charter School of Educational Excellence School Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Fine Fire District – Board Oversight (2023M-81)
… increased risk for errors and irregularities . The Board of Fire Commissioners (Board) did not: Ensure basic … documents (AUDs) were filed. Conduct an annual audit of the Secretary-Treasurer’s accounting records. Hold … 2021 – appropriations were overestimated by an average of $43,300, or 40 percent. Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… IT controls, financial condition and purchasing practices for the period January 1, 2015 through March 2, 2017. Key … adopted a procurement policy, but it does not require competition for professional services or the submission of documentation with claims to support competition was sought. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… spaces, restroom doors that open with five pounds maximum force and pipes below lavatories insulated to protect against …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by … Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… 2011.Therefore, officials cannot assure taxpayers that all of the District’s capital assets are safe and accounted for. … or misused. 112 capital assets with an acquisition cost of $60,871 were not recorded on the District’s inventory list. Of the 7,229 capital assets on the District’s active and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringVillage of Skaneateles – Claims Auditing (2024M-68)
… payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board … could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable … balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Oakfield-Alabama Central School District – Procurement (2024M-103)
… New York State General Municipal Law (GML) and District policy when procuring goods and services. Key Findings … 103 and Section 104-b or the District’s procurement policy and supplemental procedures (Policy) when procuring goods and services. Of the 62 … with New York State General Municipal Law GML and District policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… District financial activities. The Board did not audit the Treasurer’s financial records or provide adequate evidence that claims were audited prior to payment. The Treasurer has not filed the required annual financial report with OSC since 2009. The Treasurer also did not receive or review cancelled checks (or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for … District officials did not ensure that all credit card and purchase card charges were properly approved and … Central School District District officials ensured credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s … and subleases. The Board does not document its approval process or rationale for approved projects or subleases and … analysis or risk assessment during the project approval process. The Board has not established adequate, written …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andSUNY Bulletin No. SU-177
… of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach … for qualified employees during employment between 3/19/10 and 12/31/10. (Please refer to Payroll Bulletin Number SU-174 … Security tax for employers resumes effective 1/1/2011 and employee records must be updated. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be capped at 2%, the same … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions, including a … Property tax levy growth for school districts and the states biggest cities will be capped at 2 the same as …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-year