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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 … The Board has not developed multiyear operational or capital plans to address excess fund balance and future … limits. Formulate long-term multiyear operational and capital plans for the use of excess unassigned fund balance …

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

Bellmore-Merrick Central High School District – Financial Condition (2016M-341)

… districts: Bellmore Union Free School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016m

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

… policies and procedures to ensure that District property was purchased and disposed of in a legitimate and … Law due to performing conflicting duties. The District’s property sale and disposal policy does not contain any … comprehensive policy for the sale and disposal of District property. …

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

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

Village of Richfield Springs – Justice Court (S9-14-1)

… During our audit period, the Village had one Justice, Peter Brykailo, Jr., and two Court clerks. Per the Court’s …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1

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

… 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 … Determine whether the Town of Highlands Town Board Board and Town officials effectively managed the financial …

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

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

… result, delinquent accounts were not accurately relevied, and the Town lost revenue. Officials did not maintain an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, and meters were …

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

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

… financial and capital plans. District officials agreed with our findings and indicated they will take, or have …

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

Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)

… whether Washington-Saratoga-Warren- Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials ensured … whether WashingtonSaratogaWarrenHamiltonEssex Board of Cooperative Educational Services BOCES officials ensured …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services

Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)

… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136

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

… operations. As a result, the Board cannot assure taxpayers and other interested parties that the District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive Treasurer’s reports of collection and disbursement details for three months; cash balances for …

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

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

… of $782,864 in the general fund and understated in the highway and fire protection funds. $49,765 in sales tax and … in the general fund were understated by $69,968 and highway fund cash balances were understated by $54,570. The …

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

Town of Gorham – Budgeting (2023M-181)

… budgets. Key Findings The Board did not develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a result, the Town maintained unreasonable fund balance levels and likely levied more taxes than necessary. From fiscal …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181

Rhinecliff Fire District – Board Oversight (2024M-154)

… their ability to make informed financial decisions and cannot assure taxpayers and other interested parties that the District’s financial activities are adequately accounted for and reported. Specifically, the Board did not collectively …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… water customers may have been unnecessarily burdened with unneeded overtime costs and higher pension costs associated with pensionable overtime earnings. For the period June 1, … being charged to ratepayers. Village officials agreed with our findings and recommendations and indicated they have …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, … the Town Board’s (Board) and Town officials’ ability to monitor financial affairs, make sound financial decisions …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0

Accounts Payable Advisory No. 2

… Subject: Processing ACH Payments in SFS Reference Information: This advisory is intended for … location unless there is a specific business reason to. In the Central Accounting System it was important when paying … and payment address matched. This match is not necessary in SFS when paying via ACH. …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfs

Byron-Bergen Central School District - Procurement (2018M-157)

… Key Finding District officials made 40 purchases, of 77 reviewed, totaling approximately $184,000 without always obtaining or documenting price quotes as required by the purchasing policy. Key Recommendation Ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157