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North Shore Central School District – Fuel Inventory (2017M-89)
… schools with approximately 2,650 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Purpose of Audit The purpose of our audit was to review the internal … limited liability company (LLC) that provided report card services to the District. After the LLC discontinued … in the process of awarding contracts to their private business associates and evaluate the contract with the LLC’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessEast Moriches Union Free School District - Budget Review (B7-15-5)
… Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the … deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … neighboring districts. The District is governed by a Board of Education which normally comprises nine members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialMaine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … July 1, 2011, through January 3, 2013. Background The Maine-Endwell Central School District is located in the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … to other departments and districts accounted for in other funds. However, we found that the allocation method is not … budget, which is not equitable because all the departments do not use the same type and degree of services. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Town of Delhi - Highway Department Leave Records (2020M-53)
… accurately maintained Highway Department (Department) employee leave records. Key Findings Town officials did not … injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances of six …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… for school districts will be capped at 1.23 percent, down from 1.81 percent last year, according to data released … growth for school districts will be capped at 123 percent down from 181 percent last year according to data released …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… each year from District reserve funds to fund operating expenses, which is not in compliance with the law. The Board … borrowing from the capital reserve accounts for operating expenses. Develop and adopt an online banking policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Richland Fire District – Board Oversight (2016M-374)
… insurance money, was placed in the District’s general fund checking account and commingled with the District’s other …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Village’s financial operations for the period June 1, 2011, to May … has not maintained an adequate level of unassigned fund balance which limits the Village’s ability to manage …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Oversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three … Our initial audit found the Department was challenged to ensure investigations, particularly Priority 1 complaints …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followVillage of Addison – Board Oversight (2024M-8)
… budget, investigate budget and revenue anomalies reported by the outside accountant, perform an effective claims audit …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Other Bulletin No. 28
… 2016 SCF CSEA LLS payment Affected Employees Employees in Bargaining Unit 97 in the State University Construction … remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … listing should be submitted on the Correction Sheet. The form may be duplicated if additional copies are needed: Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-28-april-2016-state-university-construction-fund-scf-civilClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… for the period of January 1, 2012 through December 20, 2013. Background The Claryville Volunteer Fire Company is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Multiple Dwelling Property Inspections (2018-MS-1)
… 1203.3 (h)(2) 2 See Appendix A. … Multiple Dwelling Property Inspections 2018MS1 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Hadley-Luzerne Central School District - Financial Management (2018M-103)
… The Board overestimated appropriations by an average of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The unrestricted fund … expenditure estimates. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Sachem Central School District – Fund Balance (2017M-151)
… our audit was to review the District’s financial condition for the period July 1, 2011 through February 28, 2017. … approximately 13,300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $306.4 … Key Recommendations Adopt a written fund balance policy for the maintenance and use of unrestricted fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Hartford Central School District – Cafeteria Collections (2018M-10)
… Purpose of Audit The purpose of our audit was to determine whether cafeteria collections were properly … The Board did not adopt policies and procedures relating to cafeteria collections. Cafeteria collections totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Clinton Central School District – Payroll (2017M-252)
… 2016 through June 30, 2017. Background The Clinton Central School District is located in the Towns of Kirkland, … preapproves overtime hours to be worked. … Clinton Central School District Payroll 2017M252 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252