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Office of Operations: 2024 Virtual Fall Conference
… procurement, payments, accounting, finance, 1099 reporting or contract management. Please contact the Office of … Transfer at [email protected] if you have questions or need assistance. COURSE SCHEDULE Monday, October 28 9:00 – … to OSC for inclusion in the State financial statements, or others interested in obtaining an understanding of the …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceCity of Dunkirk – Budget Review (B24-1-10)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … the City’s overall financial condition and exacerbate cash flow issues. The City’s known outstanding liabilities … obligations. These liabilities exceed the $18.5 million maximum amount authorized by the State Legislature pursuant …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Town of Ashland – Long-Term Planning (2024M-114)
… might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their usable …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Oversight of Smart Schools Bond Act Funds
… is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose. The audit covers the period April 1, 2015 through August 27, …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsTown of Chesterfield – Town Clerk (2024M-110)
… properly record, deposit, remit or report collections. As a result, officials do not have assurance that all … and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Determination of Residency for Tuition Purposes (Follow-Up)
… Objective The objective of our follow-up was to assess the extent of … provided by the student during the admissions process. All application forms should solicit information relative to … actions are needed. For example, while SUNY provided all campuses with a flowchart regarding the interpretation of …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followPrivacy and Security of Student Data (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Privacy and Security of Student … complete, interconnected systems of educational services in the United States. SED administers school aid, regulates … Commissioner of Education (Part 121), which was adopted in January 2020. The objectives of our initial audit, issued …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followTown of Pitcairn – Claims Auditing (2024M-69)
… (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit all claims prior to payment. Of 173 claims … documentation. This increased the risk that claims could have been paid for inappropriate purposes. 24 claims for …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Town of Pendleton – Capital Projects (2024M-72)
… The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The … C includes our comment on an issue that was raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Village of Skaneateles – Claims Auditing (2024M-68)
… appropriate and properly audited and approved prior to payment. Key Findings While the claims we reviewed were … audited, paid without approval, or not properly supported to meet the competitive procurement requirements, it … and have initiated, or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Evans – Employee Benefits (2024M-53)
… that were accurate, supported and approved. Key Findings The Town’s leave records and separation payments were … supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 of the … used by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53City of Newburgh – Budget Review (B24-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Town of Hector – Employee Compensation (2024M-85)
… authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that Town officials: …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Protection of Managed Pollinators (Honey Bees) (Follow-Up)
… ). About the Program Wild and managed pollinators are critically important to the health of New York State’s … pollen carried to them by foraging pollinators. Honey bees are essential to the agricultural industry for the … in 2010. When registering their apiaries, beekeepers are required to report certain information to Ag&Mkts on the …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followTown of Dayton – Audit Follow-Up (2019M-221-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of … plans and written fund balance and reserve fund policies to help guide the budget development process. The audit included nine recommendations to help improve the Town’s financial condition and financial …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and … is the chief financial officer and is responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village … of July 2024, in implementing our recommendations in the audit report Village of Montgomery – Board Oversight of the … laws and codes. Background The Village, located in the Town of Montgomery in Orange County, is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fOversight of Horizon and Crossroads Juvenile Centers
… Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersAudits of Local Governments: About Our Audits
… period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsVillage of Suffern – Budget Review (B25-6-4)
… budget. Background The Village of Suffern is located in Orange County. Chapter 99 of the Laws of 2015 authorizes … to exceed $5 million to liquidate the accumulated deficits in the Village ’s general, water, sewer and capital projects … complies with the tax levy limit because it includes a tax levy of $12,079,830, which is within the limits …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4