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Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… Educational Services (BOCES) officials developed and managed a comprehensive investment program. Key Findings BOCES officials did not develop and manage a comprehensive investment program. During the … period, BOCES held $7.4 million in money market accounts and earned interest totaling $105,000, and held $4.6 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentVillage of Malverne – Procurement (2017M-16)
… policy requirement for documented verbal or written quotes before purchasing goods or services. Key … policy requirement for the use of verbal and written quotes. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Elmsford Union Free School District – IT Asset Management (S9-22-9)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not always appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Town of Yorkshire – Financial Management (2021M-109)
… whether the Town of Yorkshire (Town) Board (Board) and officials adopted realistic budgets, maintained reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not develop and adopt realistic budgets, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Town of Owasco – Financial Management and Procurement (2021M-70)
… services 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 not: Adopt an adequate reserve policy, resulting in the unrestricted general fund balance increasing to an …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town 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)
… our audit period. The District’s budgeted appropriations from 2016-17 through 2018-19 exceeded actual expenditures 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
… Purpose The purpose of this bulletin is to notify agencies of the new NYS-Ride pre-tax parking … (OER) are affected. Background The NYS-Ride program is expanding to add a new NYS pre-tax parking deduction. This … dollars related to qualified parking expenses. This is in addition to the $300 maximum monthly amount currently …
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)
… 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)
Town of Vestal Capital Acquisitions 2013M78
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)
… Purpose of Audit The purpose of our audit was to determine if Town officials effectively … 1, 2013 through December 12, 2014. Background The Town of North Norwich is located in Chenango County and has a … The purpose of our audit was to determine if Town officials effectively …
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)
… 1, 2015 through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established … Rockville Centre Housing Authority Claims Auditing and Cash Receipts …
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 … of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the … more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior to adopting …
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
… State agencies and public authorities to enter individual capital projects in the SFS. The purpose of Budget Bulletin … 1, 2022, and includes a population (i.e., conversion) of capital project data, that – in most cases – resided within … and public authorities, who are spending from State capital appropriations, must i) comply with the requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcip