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Campbell-Savona Central School District – Financial Condition (2015M-42)
… our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings … appropriations when they prepared and adopted budgets for the last three fiscal years, even though this poor …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… May 31, 2015. Background The Central New York Regional Market Authority is located in the City of Syracuse in … Central New York Regional Market Authority Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Woodridge – Financial Condition (2013M-172)
… improving the insulation of the highway department garage in January 2013 and changing the date of elections. …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… to April 30, 2013. Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk … Village of Westhampton Beach Internal Controls Over Information Technology 2013M173 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… audit was to review internal controls over reserve funds for the period July 1, 2007, through April 30, 2013. … five elected members. The District's budgeted expenditures for the 2012-13 fiscal year were $8.2 million. Key Findings … reserves must be prepared and submitted to the Board for review that includes a summary statement of projected use …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… the Village’s procurement and cash receipts practices for the period June 1, 2012 through December 31, 2013. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1.5 … use of competitive methods, such as using a request for proposal process, when obtaining professional services. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the … March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and … County and the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not … procedures to ensure the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash … not filed with the Office of the State Comptroller (OSC) for 2017-18, 2018-19, 2019-20, as required. The Board was not …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Village of Port Jefferson – Justice Court Operations (2020M-56)
… and irregularities were found in the Court’s records: The Senior Court Clerk’s duties were not properly segregated. Bank records provided by the Senior Court Clerk to the Comptroller’s office were altered. There was a cash shortage of $2,096. The Senior Court Clerk deposited 12 personal checks totaling …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… to its return. In January 2024, the former Supervisor was arrested for stealing Town funds and pleaded guilty to grand …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Stamford Central School District – Fund Balance Management (2022M-199)
… report here - pdf] Audit Objective Determine whether the Stamford Central School District (District) Board of … audit school Stamford fund balance management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Fine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81North Salem Central School District – Audit Follow-Up (2022M-140-F)
… The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, as of May … our recommendations in the audit report North Salem Central School District – Network User Accounts (2022M-140), … The purpose of our review was to assess the North Salem Central School Districts Districts progress as of May 2025 in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… Agricultural building exemptions that were granted for the construction of two buildings were not supported. As a result, the property … Assessor did not have any documentation on file for four properties receiving eligible funds exemptions or four …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… School policy to be competitively purchased. Credit card charges were not supported by documentation, reviewed or … and the Board Treasurer did not review any of the 35 charges tested, totaling $9,126.Also 28 out of 35 charges (80 percent) totaling $7,627, were not supported by a …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11County of Putnam – Recreation and Golf Course Collections (2024M-50)
… and Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … were supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit … and Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Sherman Central School District – Claims Audit (2024M-92)
… complied with, was unaware of how to properly perform her job duties and did not properly audit all claims prior to … were properly authorized, approved by the purchasing agent or approved for payment. 204 claims totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Pavilion Central School District – Claims Audit (2024M-108)
… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Albion – Supervisor’s Records and Reports (2024M-111)
… proper cash control accounts and reconcile the Town’s bank accounts. The Board did not conduct a thorough annual …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
County of Clinton Industrial Development Agency Project Monitoring 2014M205
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-project