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University at Buffalo – Selected Employee Travel Expenses
… Travel Expenses (2012-S-140) State University of New York Alfred State College of Technology: Selected Travel Expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expensesCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… of BuildSmart NY, the State’s program for pursuing energy efficiency in State government buildings while … advancing economic growth, environmental protection, and energy security. EO 88 is intended to accomplish broader … by creating green jobs and stimulating the marketplace for clean energy and energy-efficient products and services. EO …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… The Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The District is governed by the Board of … Develop a plan to use the surplus fund balance identified in this report in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsCaledonia-Mumford Central School District – Financial Management (2024M-101)
… the Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund … the CaledoniaMumford Central School District District Board of Education Board and District officials effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… of Audit The purpose of our audit was to evaluate the Dutchess County Industrial Development Agency (DCIDA) … which comprises seven members who are appointed by the Dutchess County Legislature. DCIDA reported 33 active … 12 PILOT agreements with 21 businesses. Key Findings The Dutchess County Industrial Development Agency (DCIDA) Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementFranklin County – Fiscal Stress (2013M-252)
… to June 30, 2013. Background Franklin County is located in northeastern New York State and has a population of … to pay its bills and other obligations when due, resulting in the County issuing short-term debt in the form of a tax anticipation note for $4 million on May …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Sullivan County – Fiscal Stress (2013M-81)
… Sullivan County has a population of 77,547, is located in the southeastern part of New York State, and includes 15 … of those five years have suffered operational deficits. In addition, general fund balance is artificially inflated … the last three years. These staff reductions could result in significant delays for necessary services and an increased …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Utica City School District – Financial Condition (2013M-341)
… whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board of … the 2013-14 fiscal year are $138.8 million. Key Findings In recent years the District has struggled with fiscal … they relied heavily on appropriations of fund balance in the budgets from 2010-11 through 2011-12. As a result, by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of Niskayuna in Schenectady County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a … and enrollment was not always adequately supported. In some instances, for students with less than full-time … the full-time equivalents (FTEs), which resulted in over-billing school districts by more than $10,200. We …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Parkland Alienation (2014-MS-5)
… parkland alienation bill require the purchase and dedication of replacement lands or the setting aside of an …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Hempstead Union Free School District – Management of District Resources (2014M-253)
… The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which is governed by an … that all of its decisions and deliberations are performed in a transparent and public manner. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mTown of Rensselaerville – Financial Operations (2012M-168)
… 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The … million. Key Findings The Town’s accounting records are in poor condition and do not provide an accurate portrait of its financial condition. In fact, the Town’s general fund was overstated by a total of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Pittstown – Records and Reports (2013M-5)
… 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a population of approximately … totaling $339,000 and $487,000 as of September 2012. In addition, cash on the Supervisor’s monthly reports did not … AUDs did not agree with bank records, resulting in, for example, general fund cash being over-reported by …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Franklin Square Water District – Life Insurance Policies (2013M-127)
… currently holds and consult with counsel and the insurance broker to take steps to ensure all insurance policies are in …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… and District officials do not produce or review activity logs. Key Recommendations Annually appoint an audit committee … her job duties. Periodically produce and review activity logs for all users in the financial management system. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andDelaware County – Court and Trust Funds (2022-C&T-2)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County … to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022. Background … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… to review the Towns internal controls over the Justice Courts Court financial operations and the Highway Departments …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… 2012 through February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County … Village of Red Creek Board Oversight of the ClerkTreasurer and Water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173