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Horseheads Central School District – Financial Condition (2016M-138)
… The objective of our audit was to examine the District’s financial condition for the period July 1, 2012 through … School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Belleville-Henderson Central School District – Financial Condition (2016M-46)
… targeted funding levels and the conditions under which the funds will be used. Return any excess funds in the tax certiorari reserve to the unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Beacon City School District – Claims Auditing (2016M-20)
… July 1, 2014 through September 30, 2015. Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which operates six … Beacon City School District Claims Auditing 2016M20 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Vestal Central School District – Financial Condition (2014M-08)
… for expenditures and the use of unexpended surplus funds and discontinue the practice of adopting budgets that result in appropriating unexpended surplus funds that will not be used to sustain District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Liberty Central School District – Budget Review (B4-14-6)
… the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law … of our review, except for certain matters related to the food service fund, we found that the significant revenue and … prepared a projection of year-end fund balance for the food service fund while also improving the overall solvency …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Village of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and information technology (IT). Various departments had different ways of recording employees’ time worked or leave usage. …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Campbell-Savona Central School District – Financial Condition (2015M-42)
… Central School District is located in Steuben County within the Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and Thurston and the Village of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… February 4, 2014. Background The Genesee Valley Central School District is located in Allegany County and is governed … Board of Education. The District currently operates one school with approximately 600 students and 130 employees. The … Genesee Valley Central School District Reserve Accounts and ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Suffern – Budget Review (B8-15-13)
… purpose of our budget review was to provide an independent evaluation of the Village of Suffern’s proposed budget for the 2015-16 fiscal year. Background The Village of Suffern, located in …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Genesee Falls – Fiscal Stress (2013M-146)
… sound financial condition. The Town’s general and highway funds’ budgeted appropriations for the 2013 fiscal year …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Woodridge – Financial Condition (2013M-172)
… implemented cost saving ideas including improving the insulation of the highway department garage in January 2013 …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Town of Berne – Board Oversight (2021M-77)
… B includes our 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-77Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … Determine whether the Town of Throop Town Supervisor and Town Board Board …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… manner. Key Findings The Board and School officials did not ensure collections were properly accounted for and … did not: Monitor collections received in the main office to ensure all collections were accounted for or deposited in … for or deposited. As a result, the School did not have access to the undeposited funds, the Board’s monthly …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… (Supervisor) maintained timely, complete and accurate accounting records and reports to allow the Town Board … Supervisor did not maintain timely, complete and accurate accounting records to allow the Board and department heads to … 2021 filed and the 2023 budget prepared by an accounting firm. Transparency was impaired because the Town’s AFRs were …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Thousand Islands Central School District – Financial Management (2022M-201)
… action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Town of Leicester – Financial Management (2025M-2)
… Board did not effectively manage the Town’s fund balance and continued to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not … the deficiencies noted in our prior audit ( Budgeting and Financial Oversight (2015M-158), released November …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2DiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… and examined the period of Jan. 1, 2021 through June 30, 2023. The investigation was subsequently expanded when … variety of fees such as court filings, mortgage taxes and pistol permits. Staff prepares deposit slips for each …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyOpinion 99-4
… without consideration) GENERAL MUNICIPAL LAW, §858: An IDA is not authorized to make a gift of its moneys to a town. IDA … an agreed proportion of the compensation or costs. This is in response to your inquiry regarding the authority of an … corporations (General Municipal Law, §§852, 856[2]). 1 It is a general rule that public benefit corporations, such as …
https://www.osc.ny.gov/legal-opinions/opinion-99-4NY Received More From Washington Than It Sent Due to Federal Relief
… Federal Employees Wages and Salaries ($437 per capita, 42 nd ), Veterans Benefits ($415 per capita, 49 th ), Federal …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-relief