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York Central School District – Online Banking (2016M-295)
… Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Hammond Fire District – Board Oversight (2024M-151)
… Determine whether the Hammond Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Lynbrook Union Free School District – Special Programs (2016M-45)
Lynbrook Union Free School District Special Programs 2016M45
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Indian River Central School District – Financial Condition (2016M-287)
… to ensure that the general fund’s unrestricted fund balance was within the statutory limit. District officials … improperly reported about $862,000 of unrestricted fund balance in the debt service fund. The District’s long-range financial plan does not show detailed projections and their effect on fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… The Sayville Union Free School District is located in the Town of Islip, Suffolk County. The District, which is … fund balance included in its budgets. The Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationFarmingdale Union Free School District – Payroll (2024M-22)
… School District (District) officials properly monitored, approved and controlled overtime. Key Findings District … Free School District District officials properly monitored approved and controlled overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Town of Poestenkill – Credit Card Purchases (2024M-34)
… report – pdf] Audit Objective Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured credit card … Determine whether the Town of Poestenkill Town Town Board Board ensured credit card …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Red Hook Central School District – Inventories (2023M-133)
… officials adequately monitored and safeguarded fuel and EZ Pass tags …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Pembroke Central School District - Investment Program (2023M-130)
… Board did not adopt, a comprehensive investment program with written procedures for the investment of District … Develop and manage a comprehensive investment program with written investment program procedures. Consider all … when investing available funds. District officials agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… officials maintained complete and accurate capital asset records. Key Findings BOCES’ capital asset records were incomplete and inaccurate. The BOCES’ purchasing … a gaming console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalChatham Central School District – Financial Management (2023M-11)
… consistent practice of appropriating fund balance that is not needed and maintaining unreasonable reserve balances … over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … but the average annual workers’ compensation expense is $79,756. Key Recommendations Use reasonable appropriation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively … the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the … The Controller should provide adequate oversight of the Treasurer’s office collections as required by the City …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Tompkins Fire District – Board Oversight (2023M-33)
… complete report – pdf] Audit Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire … document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, the 2021 AUD was 435 days late and the 2022 AUD was …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements totaled over $3.4 million for the … over the last three school years. Although most of the repairs and improvements were proportionately funded by the …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mTown of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… complete report - pdf ] Audit Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) … properly approved and monitored projects. Key Findings The Board did not properly approve and monitor projects. The Board did not ensure its project approvals were based on …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the … it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Village of Stamford – Claims Audit (2022M-197)
… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) effectively audited claims prior to … the Board approved 890 claims totaling $8.2 million. Of the 200 claims totaling $1 million we examined: 78 claims …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Village of St. Johnsville – Records and Reports (2015M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations … 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1