Search
Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and Williamson in Wayne County and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseCity of Yonkers – Information Technology (2017M-86)
… information technology (IT) assets for the period June 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Richfield Springs – Justice Court (S9-14-1)
… offenders to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of segregation of … Key Recommendations Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… limited. The Supervisor did not: Properly record revenues in the accounting system, prepare bank reconciliations or … by New York State General Municipal Law (GML) Section 30. In addition, the 2022 AFR was inaccurate. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Merrick Union Free School District – Financial Management (2024M-64)
… Free School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Free School District District Board of Education Board and District Officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the … parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Rhinecliff Fire District – Board Oversight (2024M-154)
… New York State General Municipal Law (GML) sections 806, 808 and 39, respectively. Ensure bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Schoharie Central School District – Financial Condition (2013M-263)
… is located in portions of Schoharie, Albany, Montgomery and Schenectady Counties. The District is governed by the … Board adopted budgets with revenues that were realistic and supported, expenditures were consistently and significantly overestimated. As a result the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Montauk Union Free School District – Financial Condition (2016M-168)
… approximately $1 million. The District’s unassigned fund balance during these years exceeded the statutory limit. … officials appropriated nearly $2.8 million of fund balance in the annual budgets but did not use approximately … property taxes. Ensure that the District’s unassigned fund balance complies with statutory limits. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Schroon Lake Central School District – Financial Condition (2014M-145)
… July 1, 2010 through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester … Schroon Lake Central School District Financial Condition 2014M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Onteora Central School District – Information Technology (2015M-92)
… Purpose of Audit The purpose of our audit was to determine whether the District’s IT assets were adequately … The Board did not establish an acceptable use policy, a computer security plan, a disaster recovery plan, policies … Key Recommendations Adopt policies and procedures related to computer security, disaster recovery and disposal of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Farmingdale Union Free School District – Financial Condition (2016M-235)
… is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates … they underestimated revenues by a total of $9.8 million and overestimated appropriations by a total of $26.6 million … actual needs, based on available current information and historical data, and discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… and is governed under Education Law Article 56. The KIPP Tech Valley Charter School, located in the City of Albany, … KIPP Tech Valley Charter School Enrollment and Billing 2012M256 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… For the period June 1, 2021 through November 22, 2024, we determined that: The WTP operators worked three different …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Town of Gorham – Budgeting (2023M-181)
… Use historical trends and/or other known factors to develop and adopt annual budgets that contain more … revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund balance … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… for and appropriately used extra-classroom activity (ECA) funds. Key Findings District officials did not properly account for all ECA funds and, because some funds were held for substantial … and processed. As such, we could not determine whether all ECA funds were properly used. For example: One club advisor …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Brockport Central School District - Financial Management (2023M-107)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials were not transparent with taxpayers … Central School District District Board of Education Board and District officials effectively managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Village of Morris – Fund Balance (2017M-58)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. … by an elected three-member Village Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 … expenditures, funding needed reserves and reducing real property taxes. Adopt budget estimates for revenues and …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58