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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)

… freeport audit schools statewide IT asset management …

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)

… and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting … Board (Board) cannot make sound financial decisions. Due to the Supervisor’s lack of oversight of the former … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …

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)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … year –totaling more than $5.4 million over five years – to help finance the ensuing year’s operations, the District … surplus funds that will not be used. Develop a plan to use surplus fund balance in a manner that benefits …

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)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of the appropriated fund balance was not actually needed to finance operations, and unassigned fund balance was more … has not developed multiyear operational or capital plans to address excess fund balance and future needs. Key …

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)

… Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. …

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 … 1, 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County … Village of Morris Fund Balance 2017M58 …

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)

… in our prior audit report, dated March 2013, and whether the District established policies and procedures to ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for … Wayne Central School District Financial Management and Property Purchase and Disposal 2014M152 …

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)

… made totaling $430,000. Multiyear financial and capital plans have not been developed. We also released T own of …

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