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Town of Gorham – Procurement (2024M-7)
… vendors lacked written agreements detailing the services to be provided and their cost. All 116 credit card purchases … $3,736 did not have adequate supporting documentation to indicate they were appropriate Town purchases. Key … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Rye City School District – Payroll (2024M-2)
… report – pdf] Audit Objective Determine whether Rye City School District (District) officials ensured overtime was … District’s response letter. … Determine whether Rye City School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Village of Painted Post – Board Oversight (2017M-92)
… report and supporting records or engage the services of a public accountant to conduct the audit. … Village of Painted …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Genesee 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Butternuts – Highway Facility Capital Project (2021M-94)
Determine whether the Town of Butternuts Town Board transparently planned and monitored the highway garage and salt shed capital project Project
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Town of Eastchester – Parking Ticket Collections (2012M-246)
… purpose of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May 31, 2012. Background … and the Town collected approximately $806,000 in fines for parking violations. Key Findings The Court’s parking …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246State Comptroller Releases Municipal Audits
… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… budgets. Ensure that unrestricted fund balance is in compliance with statutory limits and develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… 2012 through June 30, 2013. Background The Salem Central School District is located in Washington County and is … accounting records for all receipts. … Salem Central School District Internal Controls Over ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomBelleville-Henderson Central School District – Financial Condition (2016M-46)
… the amount of the District’s unassigned fund balance is in compliance with statutory limits. Develop a formal reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Letchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, … of appropriate review. … East Rochester Union Free School District Financial Management and Separation Payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andBuffalo City School District – Special Education and Grant Administration (2017M-73)
… through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie … greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationCounty of Putnam – Recreation and Golf Course Collections (2024M-50)
… Key Recommendations Adopt a written collections policy to help ensure adequate controls are in place and documentation is consistently maintained to support collections. Require adequate reconciliations from … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Village of Sloan – Clerk-Treasurer (2024M-109)
… also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may … on the monthly Treasurer’s reports, that were provided to the Board approximately six weeks after month-end, were … review the Clerk-Treasurer’s financial records to ensure transactions were recorded accurately and in a …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… Audit Objective Determine whether Rush-Henrietta Central School District (District) officials ensured credit card and … letter. … Determine whether RushHenrietta Central School District District officials ensured credit card and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… we are among the nation’s strongest and best-funded public pension funds.” The Fund's third quarter value …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterTown of Leicester – Financial Management (2025M-2)
… effectively manage the Town’s fund balance and continued to unrealistically estimate revenues and appropriations in … In addition, the Board did not ensure it received up-to-date, accurate financial reports in a timely manner, which … (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 budgeted appropriations. Also, the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… Audit Objective Determine whether Island Trees Union Free School District (District) officials maintained complete and … letter. … Determine whether Island Trees Union Free School District District officials maintained complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring