Search

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

… revenues. As a result, unrestricted fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four years to more than $2 million as of December … fund balance and reserve policies. Except as indicated in Appendix A, Town officials generally agreed with our …

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

Town of Virgil – Justice Court Operations (2015M-77)

… ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of the Justice’s records … bail records. Key Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the clerk …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77

Alexandria Central School District – Financial Condition Management (2020M-109)

… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … policy. Officials did not implement the recommendations in our audit report released in March 2016. This audit contains similar findings and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

State Agencies Bulletin No. 2128

… bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. Affected Employees Employees … The NYS-Ride program is expanding to add a new NYS pre-tax parking deduction. This expansion will allow qualified … to $300 per month in pre-tax dollars related to qualified parking expenses. This is in addition to the $300 maximum …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parking

Town of Washington – Information Technology (2013M-164)

… 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a population … Town of Washington Information Technology 2013M164 …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164

Town of Vestal – Capital Acquisitions (2013M-78)

… to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, through … not always properly plan and finance the acquisition of capital assets and projects. The Board did not have a formal multiyear capital plan or a long-term financing plan in place. Town …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

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

… of the taxpayers. District officials: Paid $1.2 million to six professional service providers without seeking … competition. Used a request for proposals (RFP) process to select certain professional service providers many years … Update the procurement policy to specify when and how frequently officials should issue professional service …

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)

… planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, 2014. … 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 …

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)

… The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established to … low-rent housing for qualified individuals, is governed by a six-member Board of Commissioners. Operating …

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)

… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects … Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. The Village’s …

https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2

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)

… were incorrectly granted or calculated. Ten agricultural building exemptions lacked supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide … exemptions are supported and continue to meet eligibility requirements. Except as specified in Appendix B, Town …

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)

Determine whether Village officials effectively managed the billing collecting enforcing and accounting for water and sewer charges

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)

… in most of the appropriated fund balance not being needed to fund operations. The tax certiorari reserve was overfunded … exceeded the statutory limit ranging from 7.2 percent to 10.9 percent. Key Recommendations Adopt annual budgets … plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and …

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)

… Audit Objective Determine whether the Legislature ensured County officials had accurate and complete financial … Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address … or annual financial reports during our audit period. County officials: Filed the 2017 annual financial report …

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)

… passenger vehicles, or carbon dioxide emissions from the electricity use of five homes for one year. Key …

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)

… by the Board for payment was included in the Board minutes. We found that the amounts in the minutes did not agree with the total amounts of the approved … and appropriation accounts to be charged. Enter in the minutes the total dollar amounts and the sequential numbers …

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