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Town of North Norwich – Budgeting (2015M-54)
… a population of approximately 1,800. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
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)
… Findings District officials could improve their management of the District’s financial condition. We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund …
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)
… the State Comptroller’s Office (OSC) 519 days late because of the condition of the records. Key Recommendations Fill key financial … identified in previous audits to ensure the accuracy of the accounting records. Update and/or develop policies and …
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)
… Audit The purpose of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, … $1.7 million. Key Finding By incorporating renewable energy technologies and efficient building placement and design, the Town Board has reduced the amount of energy purchased and the greenhouse gas emissions for Town …
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)
… on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and … encumbrances by $827,000 and not using $5.3 million in appropriated fund balance as a funding source. The tax … Review and fund reserve balances to reasonable levels in accordance with applicable statutes. District officials …
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)
… and playground equipment were procured in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did … and recommendations and indicated that they plan to take corrective action. …
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)
… appropriations and underestimated revenues. As a result, unrestricted fund balance in the four major operating …
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)
… Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: The final … annual budget and audit reports. Comprehensive budget-to-actual results and corrective action plan (CAP) to the …
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)
… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … after they were entered by the clerk, allowing errors in the calculation of these exemptions to go undetected. Key … to meet eligibility requirements. Except as specified in Appendix B, Town officials generally agreed with our …
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)
… managed the billing, collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked … accordance with the Board-adopted local laws. As a result, for the delinquent customer accounts we reviewed the Village … policies and procedures to provide adequate guidance for the billing, collecting and enforcing of water and sewer …
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)
… date, purchase price, date placed in service and useful life. As a result, officials were not aware that equipment in … date, purchase price, date placed in service, useful life and serial numbers. District officials generally agreed …
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)
… funds to dangerously low levels, leaving the Town with an insufficient financial cushion for unforeseen events … operating funds and adopt structurally balanced budgets with less dependence on using fund balance to finance …
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)
… Andover is located in Allegany County and is governed by an elected five-member Town Board. The Town’s 2013 budget … We found that the amounts in the minutes did not agree with the total amounts of the approved claims for two of the … of all claims) specifying the numbers of the claims, the names of the claimants, the amounts allowed and the funds and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388State Agencies Bulletin No. 180
… pay period, submit the appropriate transaction for one or more of the affected employees, e.g., Position Change, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsTown of Washington – Information Technology (2013M-164)
… Key Findings The Board did not adopt a comprehensive IT security plan or a disaster recovery plan. Without a proper IT security plan and a disaster recovery plan in place there is … Develop a comprehensive IT security plan and update it as necessary. Develop a disaster recovery plan to …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Town of Vestal – Capital Acquisitions (2013M-78)
… January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. … multiyear capital plan or a long-term financing plan in place. Town officials relied on annual requests from …
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)
… without seeking competition. Used a request for proposals (RFP) process to select certain professional service providers … officials should issue professional service RFPs. Use an RFP process to solicit competition when procuring …
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)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… the largest in the MTA’s history, but it will still leave many needs unaddressed. As the MTA moves forward with the program it must be fully transparent on how the projects it has chosen to prioritize are the right … delays or cancellation if that money is not found, and how those choices would affect the new proposal. In sum, the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-program