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Cicero Fire District – Financial Condition (2023M-132)
… cash flow needs. The Board did not: Pay the recommended 2022 contribution of $121,981 into the District’s Length of Service Award Program (LOSAP). Effectively monitor available fund … results. Officials spent $300,884 (10 percent) more than budgeted over the last three completed fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Brockport Central School District - Financial Management (2023M-107)
… Audit Objective Determine whether the Brockport Central School District (District) Board of Education (Board) and … Determine whether the Brockport Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Town of Putnam – Accounting Records and Reports (2022M-188)
… records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Freeport Union Free School District – IT Asset Management (S9-22-10)
… freeport audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… lewistonporter audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Sagaponack Common School District - Fund Balance Management (2018M-53)
… exceeding the statutory limit by 57 percentage points. Adopted budgets overestimated appropriations by an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Rhinecliff Fire District – Board Oversight (2024M-154)
… were performed. Conduct an annual audit of the Secretary- Treasurer’s (Treasurer) records. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… monitored and controlled overtime costs of water treatment plant (WTP) employees. Key Findings Village officials did … monitored and controlled overtime costs of water treatment plant WTP employees …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Merrick Union Free School District – Financial Management (2024M-64)
… Audit Objective Determine whether the Merrick Union Free School District (District) Board of Education (Board) and … Determine whether the Merrick Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting … operations, the accounting and reporting deficiencies may have been identified and corrected. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Town of Gorham – Budgeting (2023M-181)
… Use historical trends and/or other known factors to develop and adopt annual budgets that contain more … revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund balance … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181City of Watervliet – Financial Condition (2017M-230)
… reports on a regular basis, and accounting records did not agree with annual financial reports. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Farmingdale Union Free School District – Financial Condition (2016M-235)
… Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The … budgets that represent the District’s actual needs, based on available current information and historical data, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, … whose students comprised an average of 95 percent of the student population during the 2011-12 and 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… in Wayne County and in the Towns of Penfield and Webster in Monroe County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseValhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Valhalla Union Free School District serves parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Schoharie Central School District – Financial Condition (2013M-263)
… through July 8, 2013. Background The Schoharie Central School District is located in portions of Schoharie, Albany, … Schoharie Central School District Financial Condition 2013M263 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Montauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which … 475 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Copenhagen Central School District – Financial Condition (2016M-142)
… 2015. Background The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in … which operates one school with approximately 460 students, is governed by an elected seven-member Board of Education. … that the amount of the District’s unassigned fund balance is in compliance with statutory limits. Formulate long-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142