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Enlarged City School District of Troy – Leave Accruals (2014M-144)

… employment contracts or collective bargaining agreements for the period July 1, 2012 through February 28, 2014. … and 700 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $97.4 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144

Town of Exeter – Town Supervisor's Records and Reports (2024M-25)

… revenues and expenditures were recorded accurately and in a timely manner, balance sheet accounts were not properly … records. Key Recommendations  Correct inaccuracies in the accounting records and develop plans to address … File delinquent AFRs and ensure subsequent AFRs are filed in a timely manner. Annually audit the Supervisor’s records. …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25

City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)

… City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report released in June 2021.  Background The City, located in Herkimer …

https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-f

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… needs was hindered by inaccurate and inadequate financial records and reports and the Board’s unrealistic budgeting. As …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

DiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded

… as follows: Series 2015A Tax-Exempt Bonds to Citigroup Global Markets Inc. with a true interest cost bid of 2.849908 …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awarded

Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)

… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices … which has a population of approximately 2,000, is governed by a Village Board. Budgeted appropriations for the general …

https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165

Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)

… 181 days. Key Recommendations Maintain separate accounting records and disbursement accounts for each fund and reconcile all cash balances in the accounting records to bank balances monthly. Ensure that the annual …

https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30

Use of Federal Funding for Election Technology and Security (Follow-Up)

… of implementation of the one recommendation included in our initial audit report,  Use of Federal Funding for … responsible for administering and enforcing election laws in the State. To fulfill these responsibilities, the BOE … to incidents) . A couple of the key initiatives based on the ARMOR cybersecurity plan included assessing risks to …

https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-follow

Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… because the Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional … due to the casino revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The … AFRs timely. Adopt balanced budgets with appropriate real property tax levies that ensure equity among tax bases. Town …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

Town of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)

… 2019.  Background The Town is located in Steuben County and has a population of approximately 2,600. The Town is … by an elected Town Board composed of a Town Supervisor and four Board members. Results of Review Based on our … implemented, two recommendations were not implemented and one recommendation was no longer applicable. … audit …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-f

Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)

… report released in September 2019.  Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Town …

https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-f

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… budget development process was ineffective and did not ensure reasonable budget estimates. Budgets developed for …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)

… Purpose of Audit The purpose of our audit was to review the Village’s claims processing … March 1, 2013 through May 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau …

https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12

Town of Ontario – Board Oversight and Information Technology (2013M-105)

… for revenues and expenditures, and the amount of fund balance that would be available and used to balance the budget. These inaccurate budgets led to the … and water funds and, conversely, dangerously low fund balance in the sewer district fund. The Board has not …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105

Town of Parma – Financial Management and Information Technology (2012M-96)

… which caused the TOV highway fund to report a deficit fund balance since 2007. At the same time, the Board appropriated nonexistent fund balance in the highway fund budget for three of the last five … while knowing that the TOV highway fund had a deficit fund balance. The Board did not audit or contract with an …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96

City of Lackawanna – Network Management and Internal Controls (2021M-215)

… Recommendations Develop written policies and procedures for managing network access and disable unnecessary network …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215

IX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants

… These CFDA numbers are used extensively by the Federal and New York State Governments in all grant award notices and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amended

Town of Otto – Town Clerk and Tax Collector (2012M-214)

… Background The Town of Otto is a rural community located in Cattaraugus County, with a population of 800 residents. … including her own, which totaled $950 and is included in the $4,134. Furthermore, the Clerk discarded tax stubs … reports, tax stubs and escrow lists. Impose penalties on taxpayers making payment after the penalty free period. …

https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214

Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)

… policy. Key Recommendations Ensure quote documentation is obtained and retained as required. Ensure evaluations of …

https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-services

DiNapoli Releases Economic Profile of New York's North Country Region

… and challenges for growth," said DiNapoli. "State and local leaders are developing innovative strategies that use these geographic features to their … state for downtown revitalization projects. In Watertown, local leaders are promoting the Watertown International …

https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-economic-profile-new-yorks-north-country-region