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Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… were paid. District officials did not seek competition for purchases totaling $736,858 made from two vendors and … into a written contract and did not seek competition for the District’s external audit services, as required. 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… 2016. Background The Greater Syracuse Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." … Greater Syracuse Property Development Corporation Enforcement Mortgages 2017M39 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesTown of Urbana – Access Controls (2022M-4)
… of Urbana (Town) officials properly configured network and computer user access controls to safeguard the Town’s IT … (officials) did not adequately configure network and computer user access controls. In addition to sensitive IT … written IT security policies and procedures and ensure computer users receive comprehensive IT security awareness …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4City 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-117Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… whether District officials properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July … Ballston Lake Fire District Length of Service Awards Program Service Credit 2016M379 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… properly approved and for School-related purposes. Key Findings The Board did not adopt or enforce adequate … which resulted in apparent overpayments of $2,180. Key Recommendations Review and revise policies, and adopt … corrective action. Appendix B includes our comments on issues raised in the School’s response. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Newburgh 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-andGreater 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-2024mTown 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-82Lancaster Central School District – Financial Management (2022M-37)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… physical accessibility for the 47 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… report – pdf] Audit Objective Assess whether Village of Floral Park (Village) officials could take additional steps … Assess whether Village of Floral Park Village officials could take additional steps to …
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 Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Key Recommendations Develop reasonable revenue estimates for the water and sewer districts, and monitor and adjust …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Receiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a smaller monthly benefit … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through April 27, 2017. … a five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $790,000. Key … the close of the fiscal year. Conduct an audit, or arrange for an audit, of the Clerk-Treasurer’s records and reports on …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Accounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the … Improper preparation of vouchers payable to Verizon for landline services may delay payment crediting and … Units must ensure there is a unique invoice number for each voucher. Due to Verizon’s billing cycle, Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesTown of Pittstown – Records and Reports (2013M-5)
… records or provide the Board with accurate financial reports. Examples include balance sheets for operating funds … 2012. In addition, cash on the Supervisor’s monthly reports did not agree with bank balances or accounting … Provide accurate and timely accounting records and reports to the Board each month including balance sheets, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Franklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… of our audit was to examine the Authority’s process for compensation-related payments to the Executive Director for the period January 1, 2010, to July 31, 2012. Background … members. The Authority is a public corporation formed for the purpose of providing housing services in the City of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… and the internal controls over the Clerk’s receipts for the period January 1, 2011, through February 29, 2012. … Town Supervisor and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 … The Board did not adopt detailed policies and procedures for its budget preparation process and the routine monitoring …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receipts