Search

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)

… reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk … were maintained, it received written financial reports to manage operations or that the District’s required annual … financial and capital plans. Adequately audit claims prior to payment. For example, claims were approved without a …

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)

… fund balance and reserves. As a result, officials have withheld funds from productive use and may have missed opportunities … with the statutory limit. Return improperly restricted funds to the general fund and use the debt reserve to pay …

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)

… private and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to … which could expose the School’s IT assets to risk for unauthorized access, misuse or loss. Key …

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)

… State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did … receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly cash … comment on an issue that was raised in the Town’s response letter. …

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 … process. Therefore, the Board could not be certain if TCAD staff submitted all IDA projects for its approval and projects could have been given IDA benefits without its knowledge. Although, three businesses …

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)

… use. Although the District had relatively modest property tax increases each year, the increases may not have been …

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)

… Objective Determine whether the Jamesville-Dewitt Central School District (District) claims were adequately supported, … Determine whether the JamesvilleDewitt Central School District District claims were adequately supported for …

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)

… 1, 2007 through March 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is … 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