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Milford Central School District – Fund Balance Management (2022M-94)
… the Milford Central School District (District) Board of Education (Board) and District officials properly managed … manage fund balance in accordance with statute. As of June 30, 2021, surplus fund balance exceeded the 4 percent … When the projected unused appropriated fund balance of $720,000 is added back, the recalculated surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of … did not ensure that goods and services were procured in the most cost-efficient manner, or provide adequate … public work projects that exceed the bidding thresholds in accordance with GML. Review project proposals before …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andMarion Central School District – Procurement (2022M-3)
… $103,687 for goods and public works that were subject to competitive bidding, $104,430 for items below the competitive bidding requirements but subject to alternative quote thresholds, and $377,979 paid to four professional service providers. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Common Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-for-town-officials.pdfSelected Wage Investigation Procedures (Follow-Up) (2023-F-19)
To determine the implementation status of the four recommendations included in our initial audit report, Selected Wage Investigation Procedures (2019-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f19.pdfState Agencies Bulletin No. P-438
1985 Sal Increases, Changes in Loc Pay, Calc of Promotion Salary for M/C and Other Employees Excluded from Collective Bargaining Units
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-438.pdfReview of the Financial Plan of the City of New York - June 2006
New York City’s economy has remained strong in early calendar year 2006 despite higher energy prices and gradually rising interest rates.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2007.pdfMetropolitan Transportation Authority: East Side Access Cost Overruns - March 2013
The MTA is constructing one of the largest and most complex public works projects in the country, East Side Access (ESA).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2013.pdfReview of the Financial Plan of the City of New York - February 2008
The City projects a surplus of $4.1 billion for FY 2008, but $2.5 billion of that amount was generated in prior years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2008.pdfAn Economic Snapshot of Queens - May 2018
Queens is the largest in size of the five boroughs that make up New York City and the second most populous.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2019.pdfStreet Construction-Related Permits (2024-F-20)
To determine the extent of implementation of the nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f20.pdfOversight of Child Protective Services (Follow-Up) (2024-F-6)
To assess the extent of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective Services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f6.pdfTown of Exeter – Town Clerk/Tax Collector (2024M-15)
Determine whether the Town of Exeter (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections accurately and in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/exeter-town-2024-15.pdfControls Over Equipment (Follow-Up) (2022-F-19)
To assess the extent of implementation of the six recommendations included in our initial audit report, Controls Over Equipment (Report 2017-N-9).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f19.pdfPenfield Central School District – Procurement (2022M-76)
Determine whether Penfield Central School District (District) officials made procurements in accordance with District policies, statutory requirements and good business practices.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/penfield-central-school-district-2022-76.pdfArlington Fire District – Station Number 5 Renovation (2022M-54)
Determine whether Arlington Fire District (District) officials used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in leasehold agreements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/arlington-fire-district-2022-54.pdfTown of Carroll - Town Clerk (2022M-20)
Determine whether the Town of Carroll (Town) Clerks (Clerks) recorded, deposited and reported collections accurately, and remitted them in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/carroll-2022-20.pdfControls Over Revocable Consents (Follow-Up) (2021-F-28) 30-Day Response
To determine the extent of implementation of the five recommendations in our initial audit report, Controls Over Revocable Consents (Report 2018-N-1).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f28-response.pdfPrompt Payment Interest Report FY 2021-2022, May 2022
For State Fiscal Year (SFY) 2021-22, agencies paid vendors $1,005,376 in interest, a decrease of $445,842 (approximately 31 percent) from SFY 2020-21.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2021-22.pdf