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East Ramapo Central School District – Financial Condition (2013M-141)
… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Irvington Union Free School District – Information Technology (2016M-266)
… examine internal controls over information technology (IT) for the period July 1, 2014 through February 22, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $57.7 … computer users who do not use the District’s computers for instructional purposes or the inappropriate use of IT …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire … to a written agreement. The Department is governed by a Department President and a five-member Board of … an audit of the Department’s records by an independent public accountant, as required by law. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialCity of Lockport - Budget Review (B1-16-16)
… an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… has multiyear financial and capital plans. Key Findings We project that 2018 sewer district expenditures will exceed …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial operations as required by New York State … leave exceeded the maximum amount they were allowed to carryover to 2017 by 4,510 hours with an estimated value …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92City of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City community development activities for … The Department does not have a process in place to determine when it is appropriate to write off delinquent loans that are uncollectable. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over … Four reserves with balances totaling $7.3 million appear to be overfunded and the District has not properly used the debt reserve, which had a balance of $2.9 million, to pay related debt. District officials did not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in Cayuga County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsTown of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… provide a separation agreement which included a severance payment. Key Recommendations To the extent possible, … support and justify the decision to include a severance payment within a separation agreement, which in turn helps …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Chemung could have incurred approximately $23,000 in additional costs to provide services to Ashland. Had … B includes our comment on an issue that was raised in the Town’s response letter. … audit town Chemung …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207West Islip Union Free School District – Financial Management (2022M-40)
… and made year-end unbudgeted transfers to reserves, in order to stay within the statutory surplus fund balance … and management of fund balance and reserves resulted in levying more taxes then were needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… the services to be provided and the basis for the payment. Paid payroll processing fees totaling $2,473 without … approve invoices for payroll processing services prior to payment. LDC officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationTown of Springfield – Credit Card Purchases (2020M-138)
… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor and not …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Minerva Central School District – Financial Condition Management (2020M-60)
… and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Benefits
… to be applied toward their health insurance premiums on a bi-weekly basis. Paid time off (for union-represented … child care, elder care or other dependent care expenses on a pre-tax basis. Continuous Learning Environment We’re …
https://www.osc.ny.gov/jobs/benefitsXVIII.1 Capital Projects – XVIII. Capital Projects
… that requires State agencies and public authorities to enter individual capital projects in the SFS. The purpose of Budget Bulletin E-1196 is to provide stakeholders with background and broad guidance related to the PCIP. The PCIP went into production on October 1, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipContract Advisory No. 27
… thus eliminating the delay of check clearance policies and traditional mail lead time. Some additional benefits of ACH are: An efficient and secure method of payment; A more cost effective process …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsDiNapoli Releases City of Troy Budget Review
… Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget Review (Rensselaer County) The city’s …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-review