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Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report … Valley Fire Districts District progress as of September 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fCity of Yonkers – Budget Review (B17-6-10)
… Revenue estimates for mortgage tax, income tax surcharge, parking violations, metered water sales, and other fees may … school payments, mortgage tax, income tax surcharge, parking violations and amend as necessary. Develop a plan to … and other fees. Pass a resolution to raise water rates prior to the adoption of the budget or lower the …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Ripley Central School District – Financial Management (2021M-23)
… not develop and adopt a comprehensive written multiyear financial plan and did not adhere to the fund balance policy. … Develop and adopt a comprehensive written multiyear financial plan and adhere to the fund balance policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… audit was to evaluate the District’s financial condition and controls over information technology for the period July … tax certiorari judgments versus using money from a reserve and budgeting for the judgments. The Board has not adopted a policy for the use of and access to personal, private and sensitive information. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationCanajoharie Central School District – Fuel Purchasing (2021M-170)
… June 2021, the District’s incomplete records prevented us from determining the total amount of high-credit risk fees …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andMadison Central School District - Reserves and Debt Service Fund (2019M-63)
… were overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the three-year … and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the … not filed on a timely basis. The Board did not annually audit the Comptroller’s records. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… $4.8 million. A former Board member was not removed as a signer, and new Board-appointed signers were not added to the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… insurance carrier’s rates to the new carrier, Franklin CSD saved a total of $543,000 from 2013 through 2015. During …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsTioga Fire District – Audit Follow-Up (2022M-170-F)
… Tioga Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report … the Tioga Fire Districts District progress as of January 2026 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fSeneca Falls Central School District – Procurement (2021M-201)
… officials used a competitive process to procure goods and services to achieve the optimal use of District … did not always use a competitive process to procure goods and services to achieve the optimal use of District … we reviewed that were subject to competitive bidding and quote thresholds lacked competition or documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Westhill Central School District – Information Technology (2021M-32)
… [ read complete report - pdf ] Audit Objective Determine whether Westhill Central … PPSI. District officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal Internet activity. Properly manage network user accounts. We …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Marlboro Central School District – Information Technology (2021M-33)
… accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Port Washington Union Free School District – Payroll (2025M-38)
… Therefore, district officials should establish procedures to ensure that employees are accurately paid the salaries and … We examined compensation totaling $449,510 that was paid to 40 of the District’s 239 clerical, custodial, maintenance, … contain recommendations. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyOpinion 2000-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Moravia Central School District - Fuel Inventory (2019M-183)
Determine whether District officials adequately safeguarded and accounted for fuel purchases
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial management and examine the … $2.1 million in operating surpluses. District officials have historically funded reserves by transferring … have not developed written policies or procedures to formalize the separation payments process. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTown of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records were not complete, accurate or up-to-date . As a result, transparency and the Board’s ability to monitor financial operations were diminished . Of the 39 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73