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Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… District. The Commission’s Board is currently composed of one member each from Ballston and Charlton and two members from Glenville. Revenues for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesCollection of Lease and Permit Revenues (Follow-Up)
… lease and permit revenues, including $2.4 million between two and six years past due and another $1.4 million at least … of the Attorney General, the Department had only referred two. We found that the Department needed to improve …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followElmsford Union Free School District – IT Asset Management (S9-22-9)
… IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money invested …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… July 1, 2014 through October 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a … by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … Mount PleasantBlythedale Union Free School District ShortTerm …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingFishers Island Union Free School District – Five Point Plan (2015M-320)
… Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $3.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Rockland County – Budget Review (B23-6-8)
… the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the … fiscal year are reasonable. Background The County, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Town of Stafford – Capital Projects (2024M-17)
… report – pdf] Audit Objective Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and … to manage the capital projects, the Board was not aware of project overruns, cash flow issues or financing source … the Board created a taxpayer equity issue when a portion of the costs to construct water districts was paid for by …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Village of Suffern – Budget Review (B17-6-8)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to … which is $208,037 above the limits established by law. Key Recommendation In adopting the 2017-18 budget, be …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… did not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Mexico Academy Central School District – Procurement (2023M-75)
… District officials did not always seek competition when purchasing goods and services as required by the … and economical manner. Officials did not: Seek competition when procuring professional services for occupational and … services from seven vendors totaling $640,880 out of the eight vendors reviewed totaling $661,880. Obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… complete report - pdf] Audit Objective Determine whether the Herkimer County Industrial Development Agency (HCIDA) … properly approved and monitored projects. Key Findings The Board and officials did not properly approve and monitor projects. Therefore, the Board could not effectively evaluate projects or hold …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… thank Chair Gensler and the SEC staff for their work and leadership on this issue. We look forward to commenting …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalX.3 Overview – X. Guide to Vendor/Customer Management
… goods or services to New York State must be registered in the Statewide Vendor File. An agency must register a … of contract award if the vendor is not already registered in the Statewide Vendor File. Registering a Vendor State … register vendors by either entering vendor information in the Statewide Financial System or by providing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
… officials did not always use a competitive process to procure goods and services or ensure claims were properly … beverage receipts totaling $3,814 without adequate support to show they were a valid expenditure, including eight alcohol purchases totaling $121. Key Recommendations Comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Johnstown Public Library – Cash Receipts (2014M-304)
… City and surrounding area. The Library, part of the Mohawk Valley Library System, is governed by a 15-member Board of Trustees … cash collections that are not recorded in the circulation system, the Library does not use a cash register, maintain a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of Locke – Financial Condition (2020M-111)
… Town’s financial condition. As a result, it levied more taxes than necessary to sustain operations. The Board did not … expenditures, needed reserves and/or reducing property taxes. Establish budgeting, fund balance and reserve policies …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… complete report - pdf ] Audit Objective Determine whether Mount Pleasant Cottage Union Free School District (District) … Determine whether Mount Pleasant Cottage Union Free School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… whether the District is providing transportation to eligible nonpublic school students. Key Findings District … whether the District is providing transportation to eligible nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mTown of Potter – Town Clerk (2020M-113)
… Consult with legal counsel and the Town’s insurance agent to recoup the missing money from the former Clerk. …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Campbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the tentative budget appear reasonable. This tentative budget, as well as …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12