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Rensselaer City School District – Financial Condition (2016M-286)
… in operating deficits that were larger than planned and declining general fund and reserve fund balances. District officials transferred … Board has not developed comprehensive multiyear financial and capital plans to assist in addressing future needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Chenango County – Court and Trust Funds (2025-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May … a court order, certain assets may be provided to the court and then delivered to a county treasurer (treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Brockport 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-107Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash disbursements totaling $586,823 we reviewed: 20 cash receipts totaling $3 . 1 million either did not match bank deposits or lacked … supporting documentation. 25 cash receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of Morehouse – Records and Reports (2021M-182)
… by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… pay rates for part-time employees in either a policy or by resolution. Key Recommendations Segregate duties related to …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding … provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Jamestown City School District – Fund Balance and Reserves (2022M-97)
… and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves and need to improve their budgeting practices and … years. Could not demonstrate that the balances in five reserves, totaling approximately $8.7 million, were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Cohoes Public Library – Governance and Operations (2015M-259)
Cohoes Public Library Governance and Operations 2015M259
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Menands Union Free School District – Payroll (2015M-268)
… of our audit was to review the District employees’ wages and the deductions from their pay for the period July 1, 2014 … is governed by an elected five-member Board of Education and operates one school with approximately 250 students. The … procedures to ensure employees are accurately compensated and deductions made from the employees’ pay are authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… July 1, 2014 through September 30, 2015. Background The Burnt Hills-Ballston Lake Central School District is located … Burnt HillsBallston Lake Central School District Leave …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andBlind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… 1, 2014 through December 31, 2015. Background The Blind Brook-Rye Union Free School District is located in the Village of Rye Brook and the Town of Rye in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overWestport Central School District – Internal Controls Over Payroll (2014M-013)
… in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is governed by a … for the 2012-13 fiscal year were $5.3 million, and payroll and associated employee benefit costs totaled approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Town of Horicon – Leave Accruals (2016M-421)
… Background The Town of Horicon is located in Warren County and has a population of approximately 1,390. The Town is … Ensure that Town personnel properly calculate and deduct leave time used from employee leave accrual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… Purpose of Budget Review The purpose of our audit was to review the District's financial … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Pelham Union Free School District – Reserve Funds (2015M-366)
… Purpose of Audit The purpose of our audit was to examine the District’s management of reserves for the period July 1, 2014 through September 3, 2015. Background The Pelham Union Free School … by more than $2.2 million from fiscal year 2011-12 to fiscal year 2014-15. Key Recommendation Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Little Falls City School District – Leave Accruals (2016M-64)
… 1, 2014 through December 31, 2015. Background The Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The District, … Little Falls City School District Leave Accruals 2016M64 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Inlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … Finding District officials established an effective policy to ensure claims are adequately documented and properly … supported, for legitimate purposes and approved prior to payment by an authorized District official. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… 1, 2013 through June 30, 2014. Background The Stockbridge Valley Central School District is located in the Towns of … Stockbridge Valley Central School District Payroll and Leave Accruals …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsHeuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322