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Town of Butternuts – Disbursements (2021M-62)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board provided adequate oversight of the disbursement process. Key Findings The Board did not provide adequate oversight of the disbursement process and exceeded its authority under …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Willsboro Central School District – Student State Aid (2023M-119)
Determine whether Willsboro Central School District District officials properly claimed State aid for special education students who received services in summer placements
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Town of Guilford – Budgeting (2023M-144)
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s … estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Village of Stamford – Claims Audit (2022M-197)
… complete report – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) … made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … with competitive bidding requirements or the Village’s procurement policy. Five claims totaling $1,334 included food …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Border City Fire District – Board Oversight (2024M-137)
… Chief. Ensure the Treasurer received, accounted for and dispersed all District money. Annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that … disbursement. The Company did not maintain records showing how many people bought tickets or attended all fund-raising events. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… checks disbursed were approved by the Board. The Treasurer does not provide check numbers to the Board and no one …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialFriendship Central School District –Procurement (2016M-175)
… is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one … for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases were … when they sought competition. Key Recommendations Review and revise its procurement policy to include clear language …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Bradford Central School District – Financial Management (2016M-253)
… Background The Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Canton Central School District – Financial Condition (2013M-287)
… Background The Canton Central School District is located in St. Lawrence County. The District is governed by the Board … on appropriated fund balance as a financing source in the annual budgets has resulted in a significant reduction in the District’s unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Northeastern Clinton Central School District – Payroll (2016M-76)
Northeastern Clinton Central School District Payroll 2016M76
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76New York Mills Union Free School District – Financial Management (2016M-107)
… The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates one school … appropriated an average of approximately $1.4 million in fund balance annually, which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Young Womens College Prep Charter School of Rochester Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyOlean City School District – Financial Management (2016M-210)
… audit was to review the District’s financial management and budgeting practices for the period July 1, 2012 through … Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Livonia Central School District – Software Management (2016M-293)
… Background The Livonia Central School District is located in the Towns of Avon, Conesus, Geneseo, Groveland, Lima, Livonia and Springwater in Livingston County and the Town of Canadice in Ontario County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Monticello Central School District – Budgeting (2014M-97)
… The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an elected … with historical or actual needs of the District, resulting in an unnecessary burden on taxpayers. Unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Corinth Central School District – Financial Condition (2015M-68)
… Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Bethpage Union Free School District – Leave Accruals (2015M-100)
Bethpage Union Free School District Leave Accruals 2015M100
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Town of Richmondville – Administration of Grant Moneys (2013M-374)
… of approximately 2,600 residents. A project to redevelop commercial property in the Town cost approximately $5.6 … are in the Town’s best interest. Provide more oversight in monitoring performance and compliance with grant requirements. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374