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Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)

… The purpose of our audit was to review the procurement of professional services for the period July 1, 2014 through April 26, 2016. … Background The Monroe 1 Board of Cooperative Educational Services (BOCES) is an association of 10 component school … Monroe 1 Board of Cooperative Educational Services Procurement of Professional Services 2016M176 …

https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-services

Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)

… authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway Department’s assets and inventory. Key Findings The Board did not verify that … authorized disbursements that were properly supported and for appropriate purposes and effectively managed the …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-management

Newfield Central School District – Financial Condition (2013M-238)

… results never necessitated the full use of the surplus funds. Instead, the amount of surplus increased the … by $521,000 over a five-year period. Some of the surplus funds were transferred to various reserves resulting in three … Develop a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Consult …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238

City of Troy – Budget Review (B5-16-15)

… All six of the City's collective bargaining agreements (CBAs) have expired and the 2017 proposed budget does not … any potential increased costs associated with settling the CBAs. The City's proposed budget is not in compliance with … financial impact of the settlement of the expired CBAs and be prepared to provide for funding in the event that …

https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15

City of Long Beach – Budget Review (B24-7-4)

… from a 25 percent increase in metered water rates and a decrease in sewer rents from 130 to 90 percent of water … includes a tax levy of $60.1 million, which complies with the legal limit. In adopting the 2024-25 budget, the …

https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4

Wyandanch Union Free School District – Budget Review (B24-7-2)

… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2

Security Over Critical Systems

… Objective To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to … To determine whether security over the Hudson RiverBlack River Regulating Districts District …

https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systems

City of Lackawanna – Garbage Collection Fees (2021M-206)

… City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage … fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code … not provide adequate oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206

Town of New Berlin – Ambulance Company Loan (2013M-22)

… 1, 2012, through June 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected … Town of New Berlin Ambulance Company Loan 2013M22 …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22

City of Rome – Internal Controls Over Capital Projects (2012M-248)

… projects in a timely manner. As a result, the City had 87 open capital projects, only nine of which were active – leaving 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects …

https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248

Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)

… the weaknesses associated with properly accounting for parking tickets. Key Recommendations The Board should conduct a …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107

Village of Hunter – Cash Receipts and Board Oversight (2015M-254)

… 1, 2013 through April 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately … Village of Hunter Cash Receipts and Board Oversight 2015M254 …

https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254

Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)

… of July 1, 2012 through February 28, 2014. Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an … Baldwinsville Public Library Private Funds and Employee Leave …

https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256

City of Oneonta – Departmental Collections (2013M-13)

… collected fees totaling approximately $700,000 for bus fares, passes and advertising sales. The Water Department …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

Locust Valley Water District – Budgeting (2013M-179)

… 2012 expenditures totaled more than $2.4 million. Key Findings The Board frequently over-estimated budgeted … condition would have been more transparent to residents. Key Recommendations Adopt budgets that realistically reflect …

https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179

Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)

… The purpose of our audit was to examine the District’s procurement of professional services and maintenance of fuel … year were $27,514,724. Key Findings The Board-adopted procurement policy does not require the use of competitive … written contracts or detailed Board resolutions for these professionals to establish the services to be provided or the …

https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246

Town of Lyndon – Purchasing (2013M-149)

… April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is … The Board did not adopt a procurement policy as required. In August 2011 the Board adopted a resolution stating that … Adopt and annually review a purchasing policy, in accordance with statutory requirements, to provide …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149

Efficiency of Warehouse Space

… for this information. Key Finding OGS has made progress in reducing leased warehouse space, having evaluated 29 leased warehouses, resulting in: the consolidation of 14, liquidation of 9, square footage reduction for 3, and no changes in the remaining 3. Three other warehouse evaluations were in …

https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-space