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Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… and deposited timely and intact (in the same amount and form as received). Key Findings Town officials did not … and deposited timely and intact in the same amount and form as received …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Glen Aubrey Fire Company – Board Oversight (2022M-139)
… there is an increased risk that funds could be subject to loss, theft or misappropriation. The Board did not: … or procedures. Properly prepare a budget and present it to the Towns or audit the Company’s records. Regularly review … and approve financial transactions on a regular basis and have them audited annually. Charge the appropriate service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Lansing Central School District – Procurement (2021M-213)
… officials used a competitive process to procure goods and services. Key Findings District officials did not always seek competition to procure goods and services. As a result, they may not have procured goods and services economically and in a manner that is in the best …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213George Junior Republic Union Free School District – Website Transparency (2021M-212)
… Determine whether the George Junior Republic Union Free School District’s (District) website provided the public … … Determine whether the George Junior Republic Union Free School Districts District website provided the public …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyTown of Lloyd - Financial Condition (2019M-108)
… The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 percent) was used to finance … year. Key Recommendations Include more realistic estimates of revenues and expenditures when adopting the annual budget. Discontinue the practice of adopting budgets with appropriation of fund balance that …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Village of Suffern – Budget Review (B21-6-2)
… deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … are outstanding. Key Findings Significant revenue and expenditure estimates in the tentative budget are … officials should carefully monitor the sewer rent revenue and make adjustments to the budget as needed throughout the …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Wyandanch Union Free School District – Budget Review (B21-7-1)
… district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Bainbridge – Justice Court Operations (2021M-51)
… accurately collected, recorded and reported and deposited in a timely manner. Key Findings The Justices did not always … the Court was collected, deposited, recorded and reported in an accurate and timely manner. The Justices deposited 220 … that were not correctly deposited were not identified. In addition, we found their combined cash balances exceeded …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51City of Newburgh – Budget Review (B21-6-13)
… the significant revenue and expenditure projections in the City’s 2022 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13City of Lockport - Budget Review (B19-1-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2020. Background Chapter …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Town of Randolph – Justice Court Operations (2021M-76)
… of (closed) cases were properly reported to appropriate State agencies. Key Recommendations Periodically review … that the clerk reports all disposed cases to appropriate State agencies. Ensure that the clerk accurately updates …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Boquet Valley Central School District – Procurement (2021M-132)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements. Key Findings District officials did not always procure goods and services in accordance with Board policies and applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Berkshire Fire District - District Operations (2020M-40)
… asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally agreed with … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40York Central School District – Financial Management (2022M-96)
… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Town of Hunter - Information Technology (2018M-262)
… The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach notification. … that IT hardware and software inventories are up-to-date. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-2622014 - 2015 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual … search and sort the information provided in the report. State Finance Law, Article 11, Section 163, Paragraph 14 …
https://www.osc.ny.gov/state-agencies/contracts/2014-2015-procurement-stewardship-act-report2017 - 2018 Procurement Stewardship Act Report
… the PSA Report now also includes data previously reported in the Office of General Services Emergency Construction … You can generally search and sort the information provided in the report. State Finance Law, Article 11, Section 163, …
https://www.osc.ny.gov/state-agencies/contracts/2017-2018-procurement-stewardship-act-reportApplying for Previous or Military Service Credit – Coordinated Plan For ERS Tier 3 and 4 Members
… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Applying for …
https://www.osc.ny.gov/retirement/publications/1522/applying-previous-or-military-service-creditOpinion 2001-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … 202-c of the Town Law. TOWN LAW §198(12): A town board on behalf of a lighting district whose sole asset is a … states that a town board may dissolve a lighting district on its own motion and in accordance with the requirements set …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… did not appoint a faculty counselor, faculty auditor or a central treasurer as required. The Central Treasurer recorded receipts for three clubs totaling … Recommendations Appoint a faculty counselor, auditor and central treasurer. Ensure that clubs are maintaining detailed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m