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Tri-Valley Central School District - Financial Management (2020M-17)

… Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, … that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund balance in the general fund in accordance with the law. Reduce …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17

Oysterponds Union Free School District - Financial Management (2019M-217)

… Develop and adopt budgets that include realistic estimates for revenues, expenditures and unassigned fund balance based …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

… complete report - pdf] Audit Objective Determine whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could have saved $18,135 on 76 lodging claims by … 18 payments totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is …

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

City of Middletown - Information Technology (2018M-235)

… use and online banking. Develop written procedures for managing system access that include periodically …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)

… complete report - pdf] Audit Objective Determine whether Department officials ensured financial activities were … to adequately account for all collections received by the Department and ensure deposits are made timely and intact (in … and records are annually audited when required by law. Department officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m

Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)

… include a plan to eliminate the fund balance deficit and restore and maintain minimum thresholds. Contain …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planning

Alfred-Almond Central School District - Financial Management (2019M-131)

… whether the Board and District officials properly managed fund balance. Key Findings The Board overestimated … and annually appropriated an average of $495,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund balance totaled $1.7 million and was 12 percent of …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)

… Town of Chili (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at selected Town … Town of Chili Town officials could take additional steps to increase physical accessibility to programs and services …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33

Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)

… physical accessibility for the 67 components identified in this report. Town officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41

Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)

… buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures were not in … with either more leave days (209) or less leave days (143) than what they were entitled to. Three employees’ …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67

Village of Elmira Heights – Claims Auditing (2024M-44)

… Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited … Determine whether the Village of Elmira Heights Village Board of Trustees Board properly audited …

https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44

Newark Central School District – Employee Benefits (2024M-40)

… payments and did not ensure an independent review of separation payment calculations was performed. Therefore, … and resulted in erroneous and missed payments. Of the 41 employees we reviewed, 14 separation payments totaling … and adequate documentation is maintained to support the calculations and eligibility requirements. District …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40

Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)

… of Columbia (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at the Town Hall. … of Columbia Town officials could take additional steps to increase physical accessibility to programs and services …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29

City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)

… of Auburn (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected City … City of Auburn City officials could take additional steps to increase physical accessibility to programs and services …

https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31

City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)

… taking additional steps to increase physical accessibility for the 30 components identified in this report. City …

https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35

Town of Angelica – Justice Court Operations (2018M-11)

… all fines and fees in a timely and accurate manner for the period January 1, 2016 through October 31, 2017. …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11

Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)

… of our audit was to review payments in lieu of health insurance coverage for the period January 1, 2015 through … actually increased the District’s cost of providing health insurance by $37,179. District officials do not require … basis that they are still eligible to receive health insurance buy-back program payments. …

https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43

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