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Town of Virgil – Justice Court Operations (2015M-77)
… over the Court’s financial activity for the period January 1, 2013 through January 27, 2015. Background The Town of Virgil is located in Cortland County and has a population of approximately … ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Alexandria Central School District – Financial Condition Management (2020M-109)
… by $844,261, or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. … agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mState Agencies Bulletin No. 2128
… Units as determined by the Office of Employee Relations (OER) are affected. Background The NYS-Ride program is … directed to NYS-Ride Pre-Tax Parking Benefit at: https://oer.ny.gov/nys-ride or by telephone at (888)-235-9223, Monday …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingTown of Washington – Information Technology (2013M-164)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a … Town of Washington Information Technology 2013M164 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Town of Vestal – Capital Acquisitions (2013M-78)
… a long-term financing plan in place. Town officials relied on annual requests from department heads seeking to fulfill …
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)
… officials sought competition for the procurement of professional services and entered into written agreements with service providers. Key Findings Although District officials entered into written agreements with the 15 professional service providers we reviewed, they did not …
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)
… followed, and there were no procedures to ensure asset tags were affixed to assets. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Town of North Norwich – Budgeting (2015M-54)
… through December 12, 2014. Background The Town of North Norwich is located in Chenango County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54State Agencies Bulletin No. 180
… CYF, CYP, LEG (NHRP 719). The report will be available on non pay week Tuesdays and will include the positions which … day of the pay period (pay end date) for the specified check date. OSC may withhold salary payments of employees in … report and determine the action(s) required to reduce the number of incumbents (paid employees) in the overfilled …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsRockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Authority’s claims auditing and cash receipts processes for the period October 1, 2015 through October 31, 2016. … low-rent housing for qualified individuals, is governed by a six-member Board of Commissioners. Operating expenditures … is made by someone independent of purchasing and check signing. Develop and adopt policies and written procedures …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsVillage of Suffern – Budget Review (B22-6-2)
… [read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2022-23 fiscal year. Background The Village of … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Lake Pleasant Central School District - School District Website (S9-19-36)
… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) used its … Determine whether the Lake Pleasant Central School District District used its resources …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Mid-Hudson Library System – Procurement (2016M-261)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement process for the … quote is in agreement with the State contract prior to ordering. The Library System's purchasing policy does not … address what internal procedures to use for purchases that do not require competitive bidding. Key Recommendation Modify …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Village of Hewlett Neck – Financial Management (2022M-35)
… budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35XVIII.1 Capital Projects – XVIII. Capital Projects
… The Division of Budget (DOB) worked with the Office of the State Comptroller (OSC), the Statewide Financial … enter individual capital projects in the SFS. The purpose of Budget Bulletin E-1196 is to provide stakeholders with … The Division of Budget DOB worked with the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipOperational Advisory No. 6
… recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on March 31, 2026 contain the appropriate lapse date. Please see the … review appropriations scheduled to lapse on March 31, 2026 by utilizing the SFS report NYKK0004 as detailed in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… whether the Town Assessors are properly administering select real property tax exemptions. Key Findings Of the 252 … whether the Town Assessors are properly administering select real property tax exemptions …
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)
Determine whether Village officials effectively managed the billing collecting enforcing and accounting for water and sewer charges
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Canastota Central School District - Financial Condition Management (2019M-174)
… 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 operations. The tax certiorari reserve was overfunded … exceeded the statutory limit ranging from 7.2 percent to 10.9 percent. Key Recommendations Adopt annual budgets …
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)
… Audit Objective Determine whether the Legislature ensured County officials had accurate and complete financial … Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address … or annual financial reports during our audit period. County officials: Filed the 2017 annual financial report …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162