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Whitesville Central School District – Financial Management (2016M-313)

… Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313

North Collins Central School District – Financial Management (2016M-189)

… The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two schools with … or ensure that fund balance and reserves were managed in accordance with statutes. The District used a contingency …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189

Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)

… available funds.  BOCES officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment

Village of Malverne – Procurement (2017M-16)

… of Trustees. Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16

Baldwin Public Library – Payroll (2013M-335)

… Manager ensured that individuals reported and paid on the payrolls were bona fide employees and, as such, were …

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

Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)

… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408

Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)

… our audit was to examine the Authority’s claims auditing and cash receipts processes for the period October 1, 2015 … with Authority bylaws. The Board did not adopt policies and written procedures for the Authority’s cash receipt … transactions in the financial software, preparing and making bank deposits and preparing bank reconciliations. …

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)

… deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … are outstanding. Key Findings Significant revenue and expenditure estimates in the tentative budget are …

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

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

… by $844,261, or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. … agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …

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

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

… determine if Town officials effectively planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, 2014. … The Town of North Norwich is located in Chenango County and has a population of approximately 1,800. The Town is …

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

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

… had accurate and complete financial information with which to manage operations. Key Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial positions. … had accurate and complete financial information with which to manage operations …

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

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

… reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by $2.6 …

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)

… internal controls over use of its non-firefighting vehicles for the period January 1, 2015 through August 31, … and monitor use of the District’s non-firefighting vehicles or ensure that they were used primarily for actual … and economical manner. Although the non-firefighting vehicles were purchased in mid-2015, no use was recorded for …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20

Town of Owasco – Financial Management and Procurement (2021M-70)

… and playground equipment were procured in a manner to ensure the prudent and economical use of public money in … in the unrestricted general fund balance increasing to an excessive level. Always seek competition for … findings and recommendations and indicated that they plan to take corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70

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

… complete report - pdf ] Audit Objective Determine whether the Town of Yorkshire (Town) Board (Board) and officials adopted … properly planned for equipment replacement. Key Findings The Board and officials did not develop and adopt realistic … Determine whether the Town of Yorkshire Town Board Board and officials adopted …

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

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

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 …

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)

… 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 … 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

State Agencies Bulletin No. 180

… CYF, CYP, LEG (NHRP 719). The report will be available on non pay week Tuesdays and will include the positions which …

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

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

… 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately … a proper IT security plan and a disaster recovery plan in place there is an increased risk that Town data, hardware … to adopt an information breach notification policy, in the event that private information is compromised, Town …

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