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

… Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two …

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

Schenectady City School District – Financial Condition (2014M-168)

… notes (RANs) in order to pay bills and other obligations when due. Budgets for 2010-11 through 2013-14 were not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168

Village of Hewlett Neck – Financial Management (2022M-35)

… and expenditure trends. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total of $171,095 from 2017-18 through 2020-21. As a result … budgeting practices, officials collected a four-year total of $505,187 more than necessary in taxes. Maintained an …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

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

… The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established to … Board did not ensure that an audit of claims was performed in compliance with Authority bylaws. The Board did not adopt …

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)

… of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the … requires local governments that have been authorized to issue obligations to fund operating deficits to submit their …

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

Mid-Hudson Library System – Procurement (2016M-261)

… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement … not verify that a vendor's quote is in agreement with the State contract prior to ordering. The Library System's …

https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261

Canastota Central School District - Financial Condition Management (2019M-174)

… plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019m

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

Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves

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)

… services and playground equipment were procured in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The … Board did not: Adopt an adequate reserve policy, resulting in the unrestricted general fund balance increasing to an …

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)

… reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and … reasonable levels of fund balance or properly plan for equipment replacement. The Board: Consistently … annual budgets that contain more reasonable estimates for appropriations and revenues. Develop and adopt a …

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

State Agencies Bulletin No. 180

… Review the report and determine the action(s) required to reduce the number of incumbents (paid employees) in the …

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

Town of Vestal – Capital Acquisitions (2013M-78)

… January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. … multiyear capital plan or a long-term financing plan in place. Town officials relied on annual requests from … Town’s outstanding debt more than doubled, from $9 million in 2002 to over $18 million in 2012. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

North Syracuse Central School District – Professional Services (2022M-34)

… Determine whether North Syracuse Central School District District officials sought competition for the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34

Little Flower Union Free School District – Fixed Assets (2022M-78)

… are lost and unaccounted for. These assets include nine desktop and 17 laptop computers. The fixed asset policy was … findings in our report. Appendix B includes our comments on issues District officials raised in their response. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program

… partners as they examine the proposal. “The proposal also assumes the large $15 billion hole in the MTA’s 2020-2024 …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-program

City of North Tonawanda – Audit Follow-Up (2020M-90-F)

… Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August 2024, in … our recommendations in the audit report City of North Tonawanda – Financial Condition (2020M-90), released in …

https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-f

XVIII.1 Capital Projects – XVIII. Capital Projects

… public authorities to enter individual capital projects in the SFS.  The purpose of Budget Bulletin E-1196 is to … (i.e., conversion) of capital project data, that – in most cases – resided within internal State agency and … i) comply with the requirements and guidance promulgated in this bulletin; and ii) adhere to data entry instructions …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcip