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Mid-Hudson Library System – Procurement (2016M-261)
… is a nonprofit cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Town of North Norwich – Budgeting (2015M-54)
… Purpose of Audit The purpose of our audit was to determine if Town officials effectively planned, monitored and controlled the Town’s budget for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Canastota Central School District - Financial Condition Management (2019M-174)
… $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund in accordance with the law. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mCortland County - Financial Management and Reporting (2019M-162)
… Filed the 2017 annual financial report (AUD) with the State Comptroller’s Office (OSC) 519 days late because of the …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Caroline – Renewable Energy (2013M-325)
… of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, 2010 through September 18, 2013. … Board members. The Town’s 2013 budgeted appropriations for all funds are approximately $1.7 million. Key Finding By …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Gates-Chili Central School District - Financial Management (2019M-53)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets … and reserves. Key Findings District officials circumvented the statutory limit on surplus fund balance by making more … million in appropriated fund balance as a funding source. The tax certiorari and unemployment insurance reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Town of Owasco – Financial Management and Procurement (2021M-70)
… (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has … increasing to an excessive level. Always seek competition for professional services or have adequate written agreements for the services provided. Properly procure playground …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Yorkshire – Financial Management (2021M-109)
… increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not … findings and recommendations and indicated that they plan to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Lake Pleasant Central School District - School District Website (S9-19-36)
… complete report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … to make informed decisions. Officials did not post: The final annual budget and audit reports. Comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… report - pdf] Audit Objective Determine whether the Town Assessors are properly administering select real property tax … lacked supporting documentation necessary for the Assessors to determine that the building was essential to the …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… Board for review. Ensure penalties are correctly assessed on all delinquent accounts in accordance with the …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Greenville Fire District - Fixed Assets (2019M-223)
… to safeguard fixed assets. The District’s inventory list did not contain identifiable information for each asset … over $44,000 were not listed on the District’s inventory list. Key Recommendations The Board should: Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the operations …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for … by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was … the names of the claimants, the amounts allowed and the funds and appropriation accounts to be charged. Enter in the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388State Agencies Bulletin No. 180
… Purpose To provide information about a new Reveal report and to provide instructions for agencies Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsTown of Washington – Information Technology (2013M-164)
… 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately … a proper IT security plan and a disaster recovery plan in place there is an increased risk that Town data, hardware … to adopt an information breach notification policy, in the event that private information is compromised, Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Town of Vestal – Capital Acquisitions (2013M-78)
… was to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, through January 15, 2013. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78North Syracuse Central School District – Professional Services (2022M-34)
… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. … providers without seeking competition. Used a request for proposals (RFP) process to select certain professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Little Flower Union Free School District – Fixed Assets (2022M-78)
… [read complete report - pdf] Audit Objective Determine whether Little Flower … and accounted for fixed assets. Key Findings The Board of Education (Board) and District officials did not ensure … and 17 laptop computers. The fixed asset policy was not comprehensive or being followed, and there were no procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78