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Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)

… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0

Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)

… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …

https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140

Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)

… all capital assets we reviewed (i.e., machinery, vehicles, equipment and computers). Additionally, officials have not … of $60,871 were not recorded on the District’s inventory list. Of the 7,229 capital assets on the District’s active and disposed inventory list, we reviewed 254 and found 195, (77 percent), were not …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring

Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)

… such as carpets or mats at entrances and interior spaces securely attached to minimize tripping hazards and interior …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44

Charter School of Educational Excellence – Information Technology (2023M-174)

… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Woodbourne Fire District – Board Oversight (2023M-98)

… B includes our comments on issues that were raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

Town of Sheridan – Disbursements (2023M-101)

… $313,112 were not audited or approved by the Board, 194 totaling $531,960 lacked supporting documentation and …

https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101

Fire Island Union Free School District – Claims Auditing (2023M-114)

… claims totaling $59,992 contained 53 confirming purchase orders (issued after goods or services were received), which … $20,714 were missing 28 requestor copies of purchase orders and signatures on another five requestor copies, which …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114

Fine Fire District – Board Oversight (2023M-81)

… report – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately monitored … audit fine fire district …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

Thousand Islands Central School District – Financial Management (2022M-201)

… Objective Determine whether the Thousand Islands Central School District (District) Board of Education (Board) and … audit school district Thousand Islands …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201

Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that: Officials did not adopt adequate … network. Two of the three financial software user accounts unnecessarily had full access, and three individuals …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year

… Property tax levy growth for school districts and the state’s biggest cities will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and … Property tax levy growth for school districts and the states biggest cities will be capped at 2 the same as …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-year

Town of Berne – Board Oversight (2021M-77)

… Audit the 170 claims totaling $166,792 reviewed or audit any credit card charges totaling $8,308 before payment was … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Tompkins County Industrial Development Agency – Board Oversight (2015M-33)

… Key Findings Because the TCIDA does not employ any staff, they hired the Tompkins County Area Development (TCAD), a not-for-profit development … process. Therefore, the Board could not be certain if TCAD staff submitted all IDA projects for its approval and …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-board

Central Square Central School District – Fund Balance (2022M-196)

… balance within the statutory limit and maintained reserve funds at reasonable levels. Key Findings District officials … balance within the statutory limit or maintain all reserve funds at reasonable levels. As a result, officials reduced … been necessary, considering the amount of excess surplus funds retained. The District’s surplus fund balance exceeded …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196

Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)

… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149

Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)

… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the water and sewer funds for the period June 1, 2007 … Village of Bolivar Financial Condition of Water and Sewer Funds 2013M125 …

https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125

Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011

… determine if BlueCross BlueShield’s (Empire’s) payments to St. Francis Hospital of Poughkeepsie (St. Francis) for special items were made according to the provisions of the agreement between Empire and St. Francis. Background The New York State Health Insurance …

https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011