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Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Monroe County. The District, which operates three schools with approximately 820 students, is governed by an elected … District does not have a written online banking agreement with its bank. The District did not dedicate a separate … that the District has a sufficient written agreement with the bank and that those who perform online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Amherst Central School District –Financial Condition (2016M-167)
… in Erie County. The District, which operates four schools with approximately 2,900 students, is governed by an elected … than $330,000 from one reserve and overfunded two reserves with balances totaling $954,000. Key Recommendations Conduct … reasonable levels; take appropriate action, in accordance with statute, to reduce reserves with excess funds; and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Greater Syracuse Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is governed by an appointed … renovation or improvement are subject to an enforcement mortgage that secures a lien against a property. Budgeted …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesVillage of Pelham – Information Technology (2016M-410)
… to adequately monitor IT usage and enforce compliance with the Village’s acceptable use policy. The Village has not … plan. The Board has not negotiated a formal contract with the Village’s IT service provider identifying the … procedures to monitor IT usage and enforce compliance with the acceptable use policy. Adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410City of Dunkirk – Billing Enforcement (2020M-117)
… $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately … had implemented shut-off procedures in accordance with the Code, the City could have collected more than … according to the Code. The Treasurer generally disagreed with the findings but indicated he would take corrective …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Lancaster Central School District – Financial Management (2022M-37)
… improve their budgeting practices and be more transparent with District residents and taxpayers. Overestimated … that was not used. Did not use reserves in accordance with adopted budgets, overfunded two reserves by … $3.3 million, and did not use a debt reserve, with a balance of $8.3 million, to pay debt as required. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… the TW general fund’s tax levy. Improperly funded reserves with transfers totaling $370,000 from funds with a different tax base, which creates a taxpayer inequity. … Town taxpayers. Ensure transfers are only made to funds with the same tax base. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Town of Urbana – Access Controls (2022M-4)
… Enter into an adequate service level agreement (SLA) with the Town’s IT vendor or monitor compliance with this agreement. Key Recommendations Adopt comprehensive … Establish a detailed, clear and comprehensive SLA with the IT vendor to address the Town’s specific needs and …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… Central School District (District) officials complied with the District’s procurement policy and statutory … payment. Key Findings District officials did not comply with statutory requirements or the District’s procurement … supporting documentation. Key Recommendations Comply with competitive bidding laws and District procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… usage were not always recorded properly or in accordance with collective bargaining agreements (CBAs), which resulted … employees of more than $1,600. Key Recommendations Consult with legal counsel to review identified overpayments in this … they are accurate, properly supported and in accordance with CBAs, employment contracts or Board resolutions. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsTown of Worcester – Claims Audit (2022M-145)
… [ read complete report – pdf ] Audit Objective Determine whether the Town of Worcester … to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements … Key Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Brighton Central School District – Procurement (2022M-205)
… awarded to vendors, officials could not support they competitively awarded two contracts, totaling $2.8 million. Instead of competitively bidding these contracts, officials used vendors …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not award points … participation in miscellaneous activities in accordance with General Municipal Law. Key Recommendations Correct the … of defined contributions. Award points in accordance with the District’s point system and ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… experienced operating deficits during the audit period with totals ranging from $11,100 to $59,700, and are … deficit fund balance of $39,283 and a general fund advance with a balance of $45,662. Key Recommendations Develop … that interfund advances are made and repaid in accordance with statute. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… to District officials. Key Recommendations Adopt budgets with reasonably estimated appropriations and use excess fund … and reserves to benefit District residents in accordance with statutory requirements. Review all reserves and … the balances are necessary, reasonable and compliant with statutory requirements. Ensure all electronic and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… disbursements were adequately supported, properly approved and for School-related purposes. Key Findings The … disbursements were adequately supported properly approved and for Schoolrelated purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… Village Hall, such as the required number of accessible parking spaces located at the closest accessible route to the … the Recreation Center, such as at least one van accessible parking space. Seven components at the Building Department, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… components at the Town Hall, such as interior office signs with raised lettering and Braille. 12 components at the Town … at the Transfer Station, such as accessible parking spaces with signs to identify accessible parking spaces. Two … and Grounds Department, including interior office signs with raised lettering and Braille and signs identifying van …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Receiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… provides you with the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-election