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Village of Silver Creek – Capital Projects (2017M-31)

… did not develop a long-term plan that evaluated the sewer or water capital projects’ financial impact on the annual …

https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31

Village of Pelham – Information Technology (2016M-410)

… 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410

Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)

… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has … savings measures and revenue enhancements for the school food service fund. Segregate duties of the staff involved in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteria

Town of Greenport – Town Clerk Operations (2017M-3)

… 23, 2016. Background The Town of Greenport is located in Columbia County and has a population of approximately 4,200. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … to help prevent unauthorized use, access, or loss. As a result, BOCES had an increased risk of inappropriate … 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. …

https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42

Hamlin Morton Walker Fire District – Financial Management (2023M-67)

… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67

Fort Hunter Fire District – Capital Reserve Funds (2022M-202)

… whether the Fort Hunter Fire District (District) Board of Commissioners (Board) properly established and managed … Findings The Board did not properly manage the District’s three capital reserve funds. As a result, the Board reduced … not have an opportunity to exercise its rights as provided in General Municipal Law. As of August 31, 2022, the three …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202

Upper Jay Fire District – Board Oversight (2023M-24)

… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24

Tuckahoe Union Free School District – Overtime (2023M-53)

… Adopt written policies and procedures that address how and when overtime may be incurred, and the documentation …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… – pdf] Audit Objective Determine whether highway service labor costs associated with the Town of Chemung (Chemung) and … did not adequately monitor the Agreement’s highway service labor costs. Officials did not establish procedures to evaluate labor costs by town. For example: Timecard information was …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

Williamsville Central School District – Financial Management (2022M-193)

… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Were not fully … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193

DiNapoli: Tax Cap Set at 2% in 2024

… Property tax levy growth will be capped at 2% for 2024 for local governments that operate on a calendar-based … with state law, DiNapoli’s office calculated the 2024 inflation factor at 6.26% for those local governments … Property tax levy growth will be capped at 2 for 2024 for local governments that operate on a calendarbased …

https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024

Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011

… Compensation Program Statement of Assessable Expenses for the three fiscal years ended March 31, 2011. Background … and non-occupational disability and sickness. Coverage for these benefits, with limited exception, is to be provided … the costs to administer the Workers' Compensation Program for the three fiscal years ended March 31, 2011, in …

https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-march

City of Long Beach – Budget Review (B23-7-3)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve … from our budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3

Village of Hewlett Neck – Financial Management (2022M-35)

… officials’ budgeting practices, officials collected a four-year total of $505,187 more than necessary in taxes. … between $364,415 in 2017-18 (100 percent of the ensuing year’s budget), and $445,858 in 2019-20 (109 percent of the ensuing year’s budget). Key Recommendations The Board should: Adopt …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

Otselic Valley Central School District – Procurement (2022M-58)

… a competitive process to procure goods and services not subject to competitive bidding. Key Findings District … always seek competition to procure goods and services not subject to competitive bidding. Out of nine purchases under … detailed guidance for procuring goods and services not subject to competitive bidding requirements. Periodically …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… the new Statewide Financial System (SFS) Asset Management (AM) Module (SFS AM), and the system was retired. The SFS AM continues to be maintained by OGS. This section describes …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation

Town of Putnam Valley – Purchasing (2013M-193)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is … million in total. We also reviewed supporting documents to verify that procurements and subsequent payments were …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193