Search
Afton Central School District – Fund Balance Management (2023M-18)
… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by statute and circumvents the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… unaware that two bank accounts existed and had $710,000 on deposit. The Town Board (Board) has not received financial … take corrective action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14White Plains City School District – Financial Management (2020M-71)
… complete report - pdf ] Audit Objective Determine whether the Board and District officials adopted realistic budgets … levels of fund balance and reserve funds. Key Findings The Board and District officials did not adopt realistic … funded at reasonable levels and within legal limits. The District’s fund balance over the past five years grew to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Town of Patterson – Justice Court Operations (2020M-63)
… reviewed were not reported or incorrectly reported to the New York State Department of Motor Vehicles (DMV), or were … our recommendations. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Suffolk County Probation Department – Restitution Payments (S9-20-9)
… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … restitution orders. Some of this money was collected in the 1980’s. Officials did not establish adequate policies … not properly followed up on and/or recorded accurately. In addition, officials did not maintain a complete and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Wayne County Probation Department – Restitution Payments (S9-20-6)
… payments appropriately. As a result, some victims may never receive the payments to which they are entitled. 24 … as required. 16 outstanding restitution checks totaling $618 were not properly followed up on and officials did not …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementHolland Central School District – Claims Audit (2021M-210)
… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Town of Morehouse – Records and Reports (2021M-182)
… accounting records and reports in a complete, accurate, up-to-date or timely manner. The Town’s accounting records were … financial reports were not prepared for and submitted to the Town Board (Board). Because the Board did not have … accurate and timely financial information, its ability to monitor the Town’s financial affairs, accurately assess …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… businesses complied with their agreements. The Loan Review Committee (Committee) approved two loans that exceeded Program loan …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingChittenango Central School District – Information Technology (2023M-155)
… Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware attack, … to officials, we determined: Eighty-nine (15 percent) of the District’s nonstudent network user accounts were no longer needed and should have been disabled. Eleven of 21 local user accounts (52 percent) reviewed on 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… New Rochelle (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … of New Rochelle City officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… mounted at an accessible height. Two components at the Animal Shelter, including at least one van accessible parking …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… of Department resources. Key Recommendations We provided 11 recommendations to help the Department’s Officers and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Port Ewen Fire District – Financial Management (2024M-157)
… As a result, the Board did not have sufficient information to adequately oversee the District’s financial activities and … Develop realistic budgets, which caused appropriations to be overestimated by an average of $190,817 (35 percent) … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Serven Volunteer Fire Company – Board Oversight (2024M-97)
… all money as required, and allowed a member to handle hall rental revenue. Properly record all financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Sherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Scio Central School District – Capital Assets (2024M-45)
… officials maintained complete and accurate capital asset records. Key Findings District officials did not maintain complete and accurate capital asset records. As a result, of the 100 capital assets with a … salvage value or the individual assigned custody of the asset was not recorded. 38 capital assets with a total …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… records and reports. Key Findings The former and current Clerk-Treasurers did not prepare or maintain … water and sewer charges to the control accounts. The current Clerk-Treasurer did not file the required Annual … Report (AFR) for the last four fiscal years and the current AFR was overdue as of August 9, 2024. The …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107