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Putnam 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-154

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… was unaware inadequate accounting records were maintained. In 2019, CEDC wrote off two loans with balances totaling … repayments were not properly accounted for or deposited in a timely manner. Late fees were not always properly … are properly accounted for, received and deposited in a timely manner and late fees are properly assessed and …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

Town of Boylston – Financial Condition (2021M-69)

… managed the Town of Boylston’s (Town’s) financial condition. Key Findings The Board did not effectively manage the Town’s financial condition. As a result, it levied more taxes than necessary … effectively managed the Town of Boylstons Towns financial condition …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

Town of Southold – Financial Operations (2014M-299)

… was to review selected financial operations of the Town for the period January 1 through December 31, 2013. … an elected six-member Town Board. Budgeted appropriations for 2013 were approximately $47.9 million. Key Findings The … was to review selected financial operations of the Town for the period January 1 through December 31 2013 …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

York Central School District – Financial Management (2022M-96)

… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)

… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77

Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)

… totaling $370,000 from funds with a different tax base, which creates a taxpayer inequity. Key Recommendations … contain realistic estimates based on available current data and historical trends. Develop a plan to reduce the … Ensure transfers are only made to funds with the same tax base. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82

2022 Annual Cash Basis Report on State Funds

… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool … by Business Unit and Department Fund Structure and List of Joint Custody Fund …

https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-funds

Lancaster Central School District – Financial Management (2022M-37)

… of fund balance that was not used. Did not use reserves in accordance with adopted budgets, overfunded two reserves … million, to pay debt as required. These practices resulted in real property tax levies that were higher than necessary. … findings. Appendix B includes our comment on issues raised in the District’s response. 1 Lancaster Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37

City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)

… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases … supported and for appropriate purposes. Key Findings City officials did not ensure all credit account purchases … Determine whether City of Cortland City officials ensured claims for credit …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141

Haldane Central School District - School District Website (S9-19-32)

… documents to make informed decisions. Officials did not post: A final annual budget or a comprehensive appended … the District’s fiscal decisions. Key Recommendations Must post required information to the District website: Final …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32

Middle Country Public Library – Treasurer (2015M-291)

… instead of being paid a salary. The Treasurer only signs checks but does not maintain accounting records or …

https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291

2021 Annual Cash Basis Report on State Funds

… Proprietary and Trust Funds Operating Results by Fund Sole Custody Funds and Accounts Supplementary Schedules (Excel) … Unit and Department Fund Structure and List of Joint Custody Fund …

https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-funds

Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)

… Union Free School District (District) officials used a competitive process to procure goods and services and … Ensure purchases are made using a competitive process in accordance with the policy and procedures and adequate … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86

Overview – Legacy Reporting

… or retirees who have returned to work under Section 211 or 212 of New York State Retirement and Social Security Law …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/overview

Town of Huron – Financial Management (2014M-367)

… 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. The Town is governed by … adopted budgets with unrealistic estimates, which resulted in the accumulation of surplus funds and higher tax levies …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367

Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)

… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91

2015 Annual Cash Basis Report on State Funds

… General Obligation Debt Future General Obligation Debt Service Requirements Payable from Debt Service Funds Debt Service Funds - Lease/Purchase and Other … - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance …

https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds