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Lewiston-Porter Central School District – IT Asset Management (S9-22-14)

… to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … and six Apple devices) with estimated total costs of $5,820 based on recent purchases could not be located. Ten …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14

Freeport Union Free School District – IT Asset Management (S9-22-10)

… to confirm they were inventoried. We found 43 percent of the sampled IT assets were not properly accounted for. Specifically: Four IT assets with combined costs of approximately $1,500 could not be located and were not inventoried and seven IT assets with combined costs of $2,050 were inventoried but could not be located. Fifteen …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10

Town of Putnam – Accounting Records and Reports (2022M-188)

… in the general fund and understated in the highway and fire protection funds. $49,765 in sales tax and other …

https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188

Schoharie Central School District – Financial Condition (2013M-263)

… The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady … $8 million less than budgeted over a five-year period. In addition, although the Board appropriated on average … not be used. Develop a plan to use surplus fund balance in a manner that benefits District taxpayers and provides …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263

Valhalla Union Free School District – Financial Condition (2015M-333)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … established purpose and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary reserves established and maintained in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333

Copenhagen Central School District – Financial Condition (2016M-142)

… located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142

Farmingdale Union Free School District – Financial Condition (2016M-235)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The … that appropriated a total of $28 million in fund balance to finance operations. However, because they underestimated …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235

KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)

… was to examine the student enrollment and billing process for the period July 1, 2011, to August 31, 2012. Background A … under SUNY authorization and provides elementary education for approximately 300 students in the fifth through the … eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal year are about $4.4 million. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256

Cicero Fire District – Financial Condition (2023M-132)

… – pdf] Audit Objective Determine whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial … Determine whether the Cicero Fire District District Board of Fire Commissioners Board received adequate financial reports …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132

Village of Morris – Fund Balance (2017M-58)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … years, the general fund balance increased by 42 percent to $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or 240 percent of actual expenditures. The Board …

https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58

Town of Ballston - Water Fund Financial Operations (2023M-60)

… an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … used and could not account for water totaling $300,000. To meet minimum purchase requirements, the Town paid the Town … and have initiated, or indicated they planned to initiate, corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60

DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter

… Fiscal Year 2023-24. For the three-month period ending Sept. 30, 2023, Fund investments returned an estimated …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarter

Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)

… 24, 2014. Background The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and … of Penfield and Webster in Monroe County. The District is governed by an elected nine-member Board of Education and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchase

Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)

… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and …

https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152

Holland Central School District – Claims Audit (2021M-210)

… [ read complete report - pdf ] Audit Objective Determine whether the Holland Central School … not receive proper training to fulfill the Board’s claims audit responsibilities. As a result, there is an increased …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

Village of Frankfort – User Charges (2014M-117)

… were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for the sewer fund and $2.1 for …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117

Crown Point Fire District – Board Oversight (2024M-29)

… Determine whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the District’s financial operations. Key Findings The Board did not adequately oversee the District’s financial … Determine whether the Crown Point Fire District District Board of Fire Commissioners Board adequately oversaw the …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29