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Plattsburgh City School District - Procurement (2019M-198)
… statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and deficient. All 10 … million were procured in accordance with the District’s purchasing policies and statutory requirements. Of the 15 … totaling $56,624 were not procured in accordance with the purchasing policy. Of the services obtained from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Town of Marcy – Justice Court Operations (2020M-166)
… efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the Court was using the most … the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s recordkeeping …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Town of Caneadea – Fund Balance Management (2020M-145)
… Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Town of Stanford – Financial Management (2021M-130)
… in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Belfast Central School District – Reserve Funds (2021M-135)
… and District officials properly established and used reserve funds and maintained them at reasonable levels. Key … The Board and District officials properly established reserve funds. However, they did not properly use or maintain all reserve funds at appropriate levels. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Arlington Central School District – Network User Accounts (2021M-110)
… complete report - pdf ] Audit Objective Determine whether Arlington Central School District (District) officials … Determine whether Arlington Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Town of Freedom – Financial Management (2021M-191)
… [ read complete report - pdf ] Audit Objective Determine … not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Village of Maybrook – Financial Condition (2020M-54)
… Village officials agreed with our recommendations and have initiated or indicated they planned to initiate … The Village’s 2020 projections and our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Piseco Common School District – Authorized Investments (2023M-172)
… Common School District (District) officials invested in accordance with statutory requirements. Key Findings District officials did not invest in accordance with statutory requirements. As a result, … to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Town of Albion – Financial Management (2021M-29)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Galway Central School District - Fund Balance Management (2017M-267)
… is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Review of the Financial Plan of the City of New York - August 2017
On June 6, 2017, the City of New York adopted a budget for fiscal year 2018, the earliest the City has adopted a budget since 1992.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2018.pdfTown of Crawford – Town Clerk (2021M-82)
Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crawford-town-2021-82.pdfParticipation Request - Employer Contribution Stabilization Program
The participation request form is used to enroll in the Contribution Stabilization Program (Chapter 57, Laws of 2010) for payment of retirement contributions.
https://www.osc.ny.gov/files/retirement/employers/pdf/csp-participation-request.pdfFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fly-creek-fire-district-2022-115.pdfFabius-Pompey Central School District – Claims Auditing (2022M-83)
Determine whether Fabius-Pompey Central School District (District) claims were adequately documented, for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fabius-pompey-2022-83.pdfGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) purchase card charges were properly approved, adequately supported and for valid purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/genesee-valley-2022-27.pdfControls Over Revocable Consents (2018-N-1)
To determine whether the New York City Department of Transportation (DOT)has billed and collected the correct fees for revocable consents; is ensuring that ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18n1.pdfEfficiency of Warehouse Space (2019-S-1) 180-Day Response
The audit objective was to determine if the Office of General Services has reviewed the warehouse space used by State agencies for cost-savings ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s1-response.pdfTechnology Transfer Program and Royalty Payments (2019-S-10) 180-Day Response
To determine if the Research Foundation for the State University of New York has taken the appropriate steps to protect the State University ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s10-response.pdf