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County of Rockland – Budget Review (B6-16-19)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …

https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19

City of Hudson - Payroll and Accrued Leave (2020-14)

… earned and used. City officials did not have a process to verify accrual balances prior to approving the use of leave … comp time will be earned and used. Develop a process to verify leave balances prior to approving leave slips and …

https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14

Amerimed Kids, LLC – Compliance With the Reimbursable Cost Manual

… years ended June 30, 2014. About the Program Amerimed Kids is a New York City-based for-profit organization authorized …

https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manual

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Village of Granville - Financial Condition of the Sewer Fund (2018M-49)

… if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain the Village’s overall … Key Findings The Board consistently overestimated revenues and underestimated appropriations in the sewer fund budgets … 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The …

https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49

Town of Colchester – Financial Condition (2016M-376)

… totaled approximately $2.8 million. Key Findings The Board does not have a written fund balance policy that addresses …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376

Peekskill City School District - Network User Accounts (2021M-195)

… network user accounts. Key Findings District officials did not adequately manage and monitor network user accounts. In addition to sensitive information technology (IT) control weaknesses … to officials, we found District officials should have: Disabled 133 of the District’s 821 network user …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195

RFQual0001 – Medical Examiner Management Services

… All information as it becomes available, is available for download through the following links: Attachment 1 (Fee …

https://www.osc.ny.gov/procurement/rfqual0001

City of Newburgh – Budget Review (B6-14-25)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to … The proposed budget does not include an amount to cover the City’s required contribution toward costs for the …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25

Subway Wait Assessment

… did not include key subway stations such as Penn Station, 59th Street-Columbus Circle, and 14th Street. These stations …

https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessment

Town of Lloyd - Financial Condition (2019M-108)

… Findings Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 … the practice of adopting budgets with appropriation of fund balance that will not be used to fund operations. …

https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108

Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)

… Purpose of Audit The purpose of our audit was to review the wastewater service agreement and internal … is located in the Town of Tonawanda in Erie County and has a population of approximately 15,400. The Village is governed … Village officials have not made a substantive effort to use available resources to gain a better understanding of …

https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73

Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)

… evaluate the District’s controls over financial operations for the period January 1, 2011, to February 28, 2013. … members. The District’s general fund budget was $78,540 for the 2012 fiscal year. Key Findings The Board should … a result, the Board has not set appropriate expectations for District operations. For example, the Treasurer was …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financial

Town of North Castle – Cash Disbursement (2013M-32)

… 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board … Town of North Castle Cash Disbursement 2013M32 …

https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32

Sandy Creek Central School District – Cafeteria Operations (2016M-354)

… Key Findings District officials did not perform a cost-per-meal analysis and did not ensure cafeteria operations … to almost $179,000. Key Recommendations Complete a cost-per-meal analysis and, where possible, explore methods …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354

Urban Choice Charter School - Information Technology (2019M-240)

… whether the Board and School officials ensured information technology (IT) assets were safeguarded. Key Findings A … with IT security awareness training. Sensitive information technology (IT) control weaknesses were communicated … whether the Board and School officials ensured information technology IT assets were safeguarded …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240

Shelter Island Union Free School District –Financial Condition (2014M-132)

… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132

Village of Oxford – Justice Court Operations (2013M-219)

… errors and irregularities, from adjudicating traffic tickets to recording, collection and deposit and in reporting … period but not deposited or remitted to the JCF. Over 903 tickets with outstanding fees on record at the DMV were not … bring the records and reports up-to- date. Properly record tickets issued and moneys received and deposited to ensure …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219