Search
Willsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates … fund balance is in compliance with statutory limits and reduce the amount of unrestricted fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the … Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in … not prepared a reconciliation of the estimated premiums to the actual amounts so that the estimated billings can be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Revenues, expenditures and balance sheet accounts reported on the financial reports did not agree with the accounting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionGowanda Central School District – Financial Management (2016M-368)
… through September 1, 2016. Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and … and adopt a written reserve fund policy. … Gowanda Central School District Financial Management 2016M368 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which … The District significantly overestimated expenditures in its adopted budgets, and, therefore, none of the … Officials did not include the funding of reserves in the annual budgets. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … Background The Delaware Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… system administrator and assign user access rights based on job duties. … EastportSouth Manor Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userLewiston-Porter Central School District – Financial Condition (2014M-202)
… approximately $41 million. Key Findings The Board used fund balance as a financing source in the annual general fund budgets until it was nearly depleted. The District … years. The District improperly used two reserves to help fund general fund operations during the 2012-13 fiscal year. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over … to December 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74South Glens Falls Central School District – Access Rights (2012M-257)
… Purpose of Audit The purpose of our audit was to determine whether employees had … in Saratoga County. The District is governed by the Board of Education which comprises nine elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Newark Central School District – Employee Benefits (2024M-40)
… $16,230, which District officials paid after we brought it to their attention. Seven employees’ separation payments … calculated and adequate documentation is maintained to support the calculations and eligibility requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Town of Franklin – Financial Condition (2018M-8)
… Supervisor. Key Recommendations Reduce the Town’s reliance on TOV Highway fund balance as a financing source for …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Town of Pendleton – Capital Projects (2024M-72)
… take corrective action. Appendix C includes our comment on an issue that was raised in the Town’s response letter. … …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Southampton Union Free School District – Financial Management (2024M-43)
… $5.3 million over five years, that was not used to pay operational expenses and made year-end unbudgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… 14 components at City Hall, such as accessible handles on interior office doors. Nine components at the City Court, …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Safety of Seized Dogs
… does not have an official identification tag while not on the owner’s premises; or is licensed but not in the control of or on the property of its owner or custodian and is believed to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsPayroll Improvement Project Bulletin No. PIP-009
… files by emailing the Payroll Improvement Project mailbox. Vendor File Interface Testing OSC will conduct formal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingAuditing Travel/Conference Claims – Travel and Conference Expense Management
… add additional costs? For example, did other employees pay $200 for airfare but one employee pay $400 because he or she returned on a later flight due to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… Purpose of Audit The purpose of our audit was to examine the Clerk-Treasurer’s records and reports for the … 2017. Background The Village of South Corning is located in the Town of Corning in Steuben County and has a population … after the close of the fiscal year. Conduct an audit, or arrange for an audit, of the Clerk-Treasurer’s records and …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Village of Wurtsboro – Financial Operations (2017M-71)
… funds totaled $762,250. Key Findings The Board relied on fund balance as a financing source rather than using …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71