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Connetquot Central School District – Financial Condition (2015M-98)
… November 30, 2014. Background The Connetquot Central School District is located in the Town of Islip, Suffolk … Connetquot Central School District Financial Condition 2015M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Town of Evans – Employee Benefits (2024M-53)
… properly supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 … to a variety of factors including a decentralized process for maintaining leave records and a lack of oversight of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Lyme Central School District – Financial Management (2024M-87)
… written multiyear financial and capital plans to provide a framework for developing the annual budgets and addressing …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Volney – Financial Operations Oversight (2024M-93)
… years 2023 and 2024 that were not based on prior-year results of operations. Transparency was impaired because the … Reports (AFRs), a report of a town’s fiscal position and results of operations, were not filed with the New York State …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Butler – Financial Management (2024M-119)
… maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the … encumbrance for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual Financial Report (AFR), required to be …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… completed required testing of all weighing and measuring devices used to price goods and whether complete records were … complete all required testing of weighing and measuring devices or maintain complete inspection records as required … for goods and services. Specifically: Nine of 114 devices that we reviewed were not inspected as required. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Border City Fire District – Board Oversight (2024M-137)
… whether the Border City Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Town of Lodi – Town Hall Capital Project (2024M-130)
… report – pdf] Audit Objective Determine whether the Town of Lodi (Town) Board (Board) adequately managed the Town Hall … Project budget or detailed timeline, for the renovation of a church into the new Town Hall and food pantry. The Board … the competitive bidding process for the pantry portion of the Project. The Board and its contractors did not ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… ensured that the central treasurer properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January 31, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mWest Canada Valley Central School District – Access to the Student Information System (2016M-96)
… (PPSI) in the District’s student information system (SIS) for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationMexico Academy Central School District –Financial Management (2016M-219)
… Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Wyandanch Union Free School District – Budget Review (B25-7-3)
… established by law. Key Recommendations This budget review did not have any recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Town of Dayton – Audit Follow-Up (2019M-221-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and … is the chief financial officer and is responsible for the day-to-day financial operations. Results of Review It …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fIndian River Central School District – Financial Condition (2016M-287)
… million. Key Findings The Board and District officials did not develop reasonable budgets or effectively manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… July 1, 2014 through September 29, 2015. Background The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which operates two … Chester Union Free School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardMount Morris Central School District – Financial Condition (2014M-328)
… School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and … the implementation of the approved budget plan. The business administrator and external auditor moved $160,544 from the unemployment insurance reserve to cover the amount not available in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328State Agencies Bulletin No. 838
… OSC Actions On September 16, 2008, OSC will reduce all pensioner and beneficiary annual annuities to $1,061.04 on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… which was issued on November 1, 2016, found that United did not remit $1,498,719 in rebate revenue to the Department. …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followThousand Islands Central School District – Purchasing (2016M-283)
… Key Findings The District’s policy did not establish dollar limits and did not specify the number or type of … Recommendations Revise the purchasing policy to include dollar limit thresholds and address the procurement of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain complete, accurate and timely financial records and reports, which hindered the … Town Supervisor Supervisor maintained complete accurate and timely financial records and reports …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25