Search
Management of General School Funds (Follow-Up)
… School Fund (GSF) accounts. We could not fully account for GSF funds, as none of the schools maintained required … The GSF account is used to deposit monies collected for extracurricular and co-curricular activities, such as the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followYorkshire-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 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Village of Suffern – Budget Review (B26-6-3)
… was to provide an independent evaluation of the tentative 202627 budget …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3Town of Norwich – Justice Court (S9-14-3)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … in fines, surcharges and fees from January 1, 2012 through June 30, 2013. Key Findings Based on our testing, we found … However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Wyandanch Union Free School District – Budget Review (B21-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, … it must submit to the State Comptroller each year, starting with the fiscal year during which the school …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Butternuts – Highway Facility Capital Project (2021M-94)
… monitored. As a result, a contractor used less expensive roof material on the highway garage. Ensure the required …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Town of Berne – Board Oversight (2021M-77)
… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Sharon Springs Central School District – Fund Balance Management (2022M-100)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… not include businesses with only timing devices. Two of 19 consumer complaints did not include documentation to show the … complete records, including an inventory of businesses and consumer complaints. County officials agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… of weights and measures (Departments) adequately provided consumer protections by helping to ensure the accuracy of … 10 County Departments did not always adequately provide consumer protections by helping to ensure the accuracy of … documentation to support 25 of 74 (34 percent) reported consumer complaints and the actions taken to address them. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… network accounts, and 7 network service accounts used for hardware devices and email aliases. Key Recommendations … and changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountHannibal Fire Company – Misappropriation of Funds (2023M-59)
… in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in … May 2022. These improper disbursements went unnoticed for years because the Board did not review bills (claims) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… to ensure the disbursements were accurate and made for appropriate purposes and did not authorize the 44 … Stop the practice of using a signature stamp for the Supervisor’s signature, and have Town checks properly …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… (District) officials secured user account access to the network and shared network folders to help safeguard personal, private and … to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andCity of Salamanca – Employee Benefits (2023M-96)
… Determine whether City of Salamanca (City) separation payments were properly authorized, adequately supported and accurately calculated. Key Findings Separation payments were not properly authorized, adequately supported … This resulted in unsupported and possibly improper payments being made. Of the 23 separation payments made …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Village of Suffern – Budget Review (B25-6-4)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Alden – Town Clerk/Tax Collector (2024M-106)
… collections. As a result, collections were at greater risk for theft or loss. In addition, the Clerk accumulated … when they were received. As a result, the potential for missing funds and the misuse of funds increases …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106State Comptroller DiNapoli Releases Municipal Audits
… $52,550. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-161
… represented by Bargaining Unit 08. Program guidelines for the Voluntary Reduction in Work Schedule Program have … the Part-Time percentage to the appropriate percentage for the employee’s work schedule. The percentage must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrws