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North Syracuse Central School District – Professional Services (2022M-34)

… six professional service providers who were selected based on RFPs issued in 2013 and 2014. Key Recommendations Update …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34

Little 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-78

Town of North Norwich – Budgeting (2015M-54)

… Board. Budgeted appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted budgets for the highway fund were not structurally balanced. The Board planned to appropriate fund balance in the highway fund which was not available. The Board did not …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54

State Agencies Bulletin No. 180

… Active employees (incumbents and employees on paid leave of absence) in multi-filled salaried positions when the … include the positions which are overfilled on the last day of the pay period (pay end date) for the specified check date. OSC may withhold salary payments of employees in overfilled positions. Agency Actions Review …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positions

Rockville 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-receipts

Village 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-b22-6-2

Lake 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 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36

Mid-Hudson Library System – Procurement (2016M-261)

… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement … cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves 66 regional …

https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261

Village of Hewlett Neck – Financial Management (2022M-35)

… - pdf] Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored … trends. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total … Determine whether the Village of Hewlett Neck Village Board of Trustees Board adopted …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

Operational 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-reminders

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… exemptions lacked supporting documentation necessary for the Assessors to determine that the building was … fide agricultural or horticultural production carried on for profit. The Assessors did not review the exemptions … exemptions. Maintain documentation to support eligibility for all granted exemptions. Ensure previously granted …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207

Village 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-229

Canastota 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-2019m

Cortland County - Financial Management and Reporting (2019M-162)

… Determine whether the Legislature ensured County officials had accurate and complete financial information with which to … Determine whether the Legislature ensured County officials had accurate and complete financial information with which to …

https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162

Town of Caroline – Renewable Energy (2013M-325)

… for the period January 1, 2010 through September 18, 2013. Background The Town of Caroline is located in … facilities for the period January 1 2010 through September 18 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325

Town of Andover – Audit of Claims (2013M-388)

… process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in … process for the period January 1 2012 through September 30 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388

Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)

… operations and financial practices of the Clerk’s office for the period of January 1, 2012 through November 1, 2013. … five-member Town Board. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.8 million. Key Findings … leaving the Town with an insufficient financial cushion for unforeseen events or cash flow. The Board has not …

https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21

Greenville Fire District - Fixed Assets (2019M-223)

… during our audit period, the District does not have a comprehensive policy or procedures to safeguard fixed … each asset including purchase date, purchase price, date placed in service and useful life. As a result, officials … that include the purchase date, purchase price, date placed in service, useful life and serial numbers. District …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223

Gates-Chili Central School District - Financial Management (2019M-53)

… over the last three years despite having sufficient funds to finance the District’s increased costs. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53

Franklin 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-20