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Town of Worcester – Claims Audit (2022M-145)
… complete report – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not … made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… to fund operations. The Board overestimated appropriations from fiscal years 2019-20 through 2021-22 by an average of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mTown of Hempstead – Budgeting (2021M-169)
… Hempstead (Town) Board (Board) adopted realistic budgets and effectively monitored budgetary performance. Key Findings The Board did not adopt realistic and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years … of Hempstead Town Board Board adopted realistic budgets and effectively monitored budgetary performance …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… zero by 2040. “We are all experiencing catastrophic and deadly weather events, droughts, rising sea levels, and …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalPutnam Valley Central School District – Information Technology (2021M-154)
… did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an increased risk of unauthorized use or access that could result in important …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… to ensure current employment information provided in project applications is supported by adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringJohnstown Public Library – Cash Receipts (2014M-304)
… the internal controls over the Library’s cash receipts for the period January 1, 2013 through May 31, 2014. … appointed by the City Mayor. Budgeted appropriations for 2014 totaled approximately $405,000. Key Findings For cash collections that are not recorded in the circulation …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Village of Endicott – Budget Review (B4-16-7)
… projections in the tentative budget for the general, electric and parking funds are reasonable. The water and … law to override the tax levy limit. Key Recommendation Address the deficits in the water and sewer funds to avoid …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… service at its middle and elementary schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high … Internet resources to provide instruction were satisfied with their Internet connectivity. Additionally, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Village of Hewlett Bay Park – Financial Management (2022M-30)
… For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For … an excessive level of unassigned surplus fund balance in the general fund. Balances ranged between $273,348 and …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Humphrey – Financial Management (2013M-116)
… surpluses experienced by the Town, unexpended surplus funds have increased even further in the general fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Operational 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 … should review appropriations scheduled to lapse on March 31, 2026 by utilizing the SFS report NYKK0004 as detailed in …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersGreenville Fire District - Fixed Assets (2019M-223)
… have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Archived Data and Publications
… Documents and data linked below relate to the original Fiscal Stress … , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 , 2024 Not Filed and Inconclusive: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , … , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 , 2024 Not Filed and Inconclusive: 2016 , 2018 , 2019 , 2020 , 2021 , 2022 , …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsChenango County – Departmental Cash Receipts (2015M-21)
… audit was examine certain County cash receipts processes for the period January 1, 2013 through September 29, 2014. … a 23-member Board of Supervisors. The general fund budget for 2015 totals approximately $73.7 million. Key Finding Our … Office. Key Recommendations There are no recommendations for this audit. …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21CUNY Bulletin No. CU-529
… OSC will automatically increase the bi-weekly deduction for Union Dues (Code 254) and Agency Shop Fees (Code 283) from $23.08 to $23.48 for full-time employees and from $14.85 to $15.15 for hourly employees. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-529-district-council-37-local-2627-dues-and-agency-shop-feeCUNY Bulletin No. CU-563
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected … To notify agencies of an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-563-district-council-37-local-2627-dues-and-agency-shop-feeBridgehampton Union Free School District – Claims Auditing (2017M-179)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179CUNY Bulletin No. CU-639
… represented by District Council 37 (DC37), Local 2627 in Bargaining Unit T9 Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-639-district-council-37-local-2627-dues-increaseLong Beach City School District – Controls Over Cash Receipts (2016M-145)
… Background The Long Beach City School District is located in Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145