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Town of Rotterdam – Water Rents (2016M-347)
… of metered and unmetered water revenue for 2015. General fund budgeted appropriations for 2016 total approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Wawarsing - Recreation Department Records (2019M-20)
Determine if the Recreation Director maintained timely, complete and accurate accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/wawarsing-2019-20.pdfValley Central School District – Information Technology (2020M-154)
Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/valley-central-2020-154.pdfTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes and water and sewer rents.
https://www.osc.ny.gov/files/local-government/audits/pdf/crown-point-2018-263.pdfVillage of Hempstead -- Budget Review (B7-15-7)
… independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal year. Background Chapter 646 of the … liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … of its taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Schenevus Central School District - Financial Condition (2018M-83)
… complete report - pdf] Audit Objective Determine whether District officials adequately addressed the declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total general … and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was available. However, the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Town of Shelby – Financial Management (2012M-206)
… internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. … the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and finances. It is responsible for the general management and control of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Edinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for the period July 1, 2009 through …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Brookfield Central School District – Claims Audit Process (2018M-6)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 through September 30, 2017. … has approximately 235 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $6.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6DiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… depleting fund balances; and Some local officials had no strategies to eliminate long-term deficits, improve …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsChenango Valley Central School District – Budget Review (B4-13-11)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Ballston Spa Central School District - Separation Payments (2018M-132)
… We reviewed all the separation payments totaling $731,287 for the 36 employees who received such payments during our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/ballston-spa-central-school-district-separation-payments-2018m-132School for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the School for Language and Communication Development (SLCD) on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualOnondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll disbursements for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… to a three-year conditional discharge and ordered to pay full restitution of $22,000. “Annette Bigelow and Mary …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionRoosevelt Union Free School District - Information Technology (2019M-193)
… did not appoint a Chief Information Officer responsible for all IT matters. The Board did not adopt a disaster … appointing a Chief Information Officer to be responsible for ensuring computerized data is secure, identifying and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Greater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greater-amsterdam-2022-50.pdfCornwall Central School District – Information Technology (2021M-83)
Determine whether Cornwall Central School District (District) officials established adequate internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cornwall-2021-83.pdfPortville Central School District - Financial Management (2018M-245)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/charter-school-applied-technologies-60.pdf