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Archived Publications

… 2017. Access to these materials is being maintained for historical reference purposes only. Fiscal Stress Monitoring System Results for Municipalities: Four-Year Review, 2013-2016 - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal …

https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publications

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… effectively managed the billing, collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked effective procedures to ensure water and sewer charges were accurately billed, collected and …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

Town of Groveland – Fiscal Oversight (2014M-285)

… Purpose of Audit The purpose of our audit was to examine the oversight and … appropriations for 2015 for the general and highway funds total approximately $1.1 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285

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. … of fund balance drove the year-end total of unassigned funds to dangerously low levels, leaving the Town with an … in the town-wide and town-outside-village operating funds and adopt structurally balanced budgets with less …

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

Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)

… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash … and approved. The President’s salary and benefits were in accordance with his employment contract. Key Findings … function. The President received approximately $142,000 in monetary benefits over six years that were not clearly …

https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college

Baldwin Public Library – Payroll (2013M-335)

… - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had effective internal controls … salaries and wages, and they received only the benefits to which they were entitled. However, we determined that … process. The Business Manager and the Director took action to mitigate this weakness. Key Recommendation Continue to …

https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335

State Agencies Bulletin No. 2241

… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase. Affected … The dues structure for OMCE (deduction code 209) is based on the employee’s current grade or equated grade. … positions are not equated to salary grades the dues amount is determined by their salary rate. If the salary is less …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employees

Brighton Central School District – Procurement (2022M-205)

… related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements … statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … to determine that using these vendors was in the District’s best interest. Key Recommendation Document the analysis …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205

Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)

… to evaluate the financial condition of the Village’s water and sewer funds for the period June 1, 2009 through September 12, 2014. … a five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $1.78 …

https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334

Williamsville Central School District – Financial Management (2022M-193)

… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … combined costs of $4,111 were located but not inventoried. In addition, annual inventories were not conducted and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)

… improperly allocated sales tax revenue totaling $253,603 to the TW highway fund before reducing the TOV funds’ tax levies to zero. The same amount of taxes were unnecessarily levied … when developing budgets. Allocate sales tax revenue to eliminate unnecessary levies on the TOV area. Consult with …

https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204

Town of Otselic – Selected Financial Operations (2012M-220)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected … Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220

Slate Hill Fire District – Procurement and Claims Processing (2021M-105)

… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105

Town of Yorkshire – Financial Management (2021M-109)

… take corrective action. Appendix B includes our comments on issues raised in the Town’s response. … Determine whether …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109

Town of Alfred – Incompatible Duties (2021M-99)

… monitor, the bookkeeper. The Supervisor appointed the Town Clerk (Clerk) as bookkeeper which is an incompatibility of office … was not maintained. The Supervisor did not ensure the Clerk, while acting as the Supervisor’s bookkeeper, prepared …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99

Town of Bainbridge – Justice Court Operations (2021M-51)

… liabilities by $4,129. The Justices cannot account for the source of this money. Key Recommendations The …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51

Village of Islandia – Information Technology (2021M-100)

… found five of the nine users we audited visited websites for nonbusiness purposes. Complete any IT security-related training or provide the opportunity for employees to receive this type of training. Sensitive IT … action. Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether Village …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100