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South Country Central School District – Enhanced Budget Review (B26-7-4)
… evaluation of the adopted budgets for the 2024-25 and 2025-26 fiscal years and the proposed budget for the 2026-27 … District’s general fund budgets. Key Findings The District is on track to incur a 2025-26 fiscal year budget deficit of … to balance the 2026-27 budget. While deficit financing can provide immediate relief, any such borrowing would most …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4City of Amsterdam - Budget Review (B22-5-3)
… estimated revenues for solid waste service charges and golf course fees that may not be sufficient. The proposed budgets …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3City of Amsterdam – Budget Review (B24-5-5)
… independent evaluation of the City’s proposed budget for 2024-25. Background Chapter 531 of the Laws of 2019 … The significant revenue and expenditure projections in the 2024-25 proposed budget are reasonable. However, we … April 22, 2024, or 21 days after the Charter-established deadline. The proposed budgets for the general and recreation …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5City of Amsterdam - Budget Review (B21-5-5)
… the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. Local Finance Law … Act (Act) of 2021. At this time, the timing of receipt of funds from the Act is uncertain. Once received, the funds … benefits between the operating funds using unsupported allocation methods. The proposed budget does not appropriate …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5Granville Central School District – Medicaid Reimbursements (2021M-90)
… the District would have realized revenues totaling $9,011, from 50 percent reimbursement of eligible costs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… complete report - pdf] Audit Objective Determine whether Buffalo Collegiate Charter School (School) credit card … Determine whether Buffalo Collegiate Charter School School credit card charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… Officials did not: Maintain adequate and centralized vehicle inventory records and properly secure vehicle titles. Document eligibility procedures when … Key Recommendations Establish policies to ensure that Town vehicle inventory records are accurate and centrally …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… Educational Services (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets tested and valued at $64,300 were not properly accounted for. We …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… adequate accounting system for extra-classroom activity (ECA) funds. Key Findings Unapproved ECA clubs were operating in the District and District … did not establish an adequate accounting system for ECA funds. As a result, District officials cannot ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityTown of Sheridan – Disbursements (2023M-101)
… [read complete report – pdf] Audit Objective Determine whether Town of Sheridan … without detection: Of the 755 claims totaling $1.2 million reviewed, 225 totaling $590,622 lacked supporting … paid $12,858 more than the Board authorized, and the Town Clerk (Clerk) was paid an additional $12,775 to perform some …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Inlet Common School District – Claims Processing (2023M-180)
… – pdf] Audit Objective Determine whether Inlet Common School District (District) claims were adequately supported, … Determine whether Inlet Common School District District claims were adequately supported for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180City of Amsterdam – Budget Review (B20-5-8)
… for Aid and Incentives for Municipalities, property registration fees, metered sewer rents and golf course fees … for unanticipated costs. The adopted budget includes a tax levy of $6,047,472 which exceeds the allowable tax levy limit by $187,957. However, the Council adopted a …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8State Agencies Bulletin No. 2156
… and to make appropriate procedural changes to ensure compliance. Please see IRS Publication 15-B (Employer’s Tax … regarding this bulletin may be directed to the Tax and Compliance mailbox. Deduction related questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1037
… year. As new overpayments are established after January 1, 2011, agencies should make it clear to employees that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsEastport Fire District – Procurement (2025M-50)
… (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period January 1, 2024 – December 31, … be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) … Period January 1, 2023 - November 30, 2024 Understanding the Audit Area Commonly used commodities such as fuel are … access to fuel could occur and remain undetected. During the audit period, the Company purchased 11,819 gallons of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringCity of Amsterdam – Budget Review (B25-5-5)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative deficits … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5City of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … claims auditor did not audit two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, … $5,700. Key Recommendations Ensure that all claims for health insurance, Medicare reimbursements and scholarship …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… oversight by: Reviewing and approving proposals, bids, change orders and vendor requests for payment. Auditing …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239