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School Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… District , Harpursville Central School District , Indian Lake Central School District , Johnstown City School District … District , Sullivan West Central School District , Tupper Lake Central School District , Wayland-Cohocton Central … 2023-24 school year: Developed and maintained a sampling plan to identify all water outlets for sampling or exemption, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… and current accounting records and reports? Audit Period January 1, 2024 – January 31, 2025 We extended our audit … (Board’s) 2025 calendar-year fund appropriations (general, highway and fire protection) totaled $2,119,755. Audit … could not file the Town’s AFRs for the 2019 through 2023 fiscal years because she did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a timely manner? Audit Period January 1, 2024 – … the Arkport Joint Fire District District Treasurer record and report receipts and disbursements accurately and in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 178 of the 665 (27 percent) water outlets we identified that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… complete report – pdf] Audit Objective Did Moravia Central School District (District) officials identify, report and … test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … of the 303 (32 percent) water outlets we identified, that students, staff and the public may have access to and could …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… sampling and testing results were posted on the District’s website, as required. This final report includes seven … audit report. The CAP should be posted on the District’s website for public review. 1 Lead Exposure Symptoms and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3York Central School District – Lead Testing and Reporting (S9-25-19)
… of their potable water outlet sampling on the District’s website. This final report includes seven recommendations to … audit report. The CAP should be posted on the District’s website for public review. 1 Lead Exposure Symptoms and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 95 of the 264 (36 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… of the resampled potable water outlets on the District’s website. This final report includes six recommendations to … audit report. The CAP should be posted on the District’s website for public review. 1 Lead Exposure Symptoms and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Poland Central School District – Lead Testing and Reporting (S9-25-20)
… Finally, while the results were posted on the District’s website, we were unable to determine whether the results were … the results through HERDS or post them on the District website. This final report includes 10 recommendations to … audit report. The CAP should be posted on the District’s website for public review. 1 Lead Exposure Symptoms and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… manage the Town’s financial operations? Audit Period January 1, 2023 – November 8, 2024. We extended our audit period to … and manage the Town’s financial operations throughout the year. Audit Summary The Supervisor did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… [read complete report - pdf] Audit Objective Did the Auburn Industrial Development Authority (AIDA) Board and … projects. The AIDA Board (Board) is responsible for the general management and control of AIDA, including … The Board and AIDA officials did not properly approve and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… report – pdf] Audit Objective Did Sullivan West Central School District (District) officials identify, report and … percent) water outlets we identified at select areas, that students, staff and the public may have access to and could … of their potable water outlet sampling conducted in the High School on the District’s website. This final report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… , Hoosick Falls , Lisle , Mount Kisco , North Syracuse and Pomona Executive Summary New York State (NYS) has 532 … for their residents, who elect a board to plan, guide and manage operations, including the funding of the annual … financial activities current and accessible, residents are able to see how their tax dollars are being spent, and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment. Key Findings District … Hill Fire Districts District Board ensured that goods and services were procured in accordance with the Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… properly billed, collected, and disbursed taxes, fees and penalties. Key Findings The former Receiver, who resigned … did not properly bill, collect or disburse taxes, fees and penalties. The Board did not correct deficiencies noted in … not being billed, unaccounted for money, and unassessed penalties on late payments. The Receiver did not create sewer …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Tupper Lake Central School District – Records and Reports (2021M-14)
… pdf ] Audit Objective Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central … to effectively manage the District’s financial operations and capital projects. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53