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Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… Provide oversight and were unaware of inconsistencies in penalty assessment, delinquent notices and collections. … Key Recommendations Adopt policies and procedures on penalty assessment, delinquent notices and collections and … a benchmark collection rate and review aging reports for outstanding tickets. To increase collections, consider …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings Department officers and members did not provide adequate … Determine whether the South Butler Fire Department Inc Department officers and members provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire Commissioners … Determine whether the South Butler Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general highway and sewer district fund balances and reserves and has multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… maintained general fund unrestricted fund balance close to the 4 percent statutory limit. Adopted budgets … District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past … million to $5.54 million). The District allocated most of this fund balance increase to its reserve (restricted) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… to procure professional services. Expenses for conferences attended by Board of Education (Board) members and cell …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
City of Albany Industrial Development Agency Project Approval and Monitoring 2018M65
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… - pdf ] Audit Objective Determine whether the Town of Decatur (Town) Board (Board) provided adequate oversight of … Determine whether the Town of Decatur Town Board Board provided adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… – pdf] Audit Objective Assess whether Village of Floral Park (Village) officials could take additional steps to … Assess whether Village of Floral Park Village officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… soap dispensers and hand dryers mounted at an accessible height. Recommendations City officials should assess the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… Town Court, such as a water fountain mounted at the proper height. Nine components at the Senior Center, such as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… 47 components at the Senior Center and Woodbury Public Library (Senior Center/Library) such as access aisles at accessible parking spaces. 38 components at the Town Hall, such as … and Braille. 21 components at the Police Station, such as public service counters at an accessible height. 18 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32State Authority Contract Approval, Reporting and Filing
… Review and Approval All State authorities are required to submit certain contracts and contract amendments for prior … Amendments Require Prior Approval or Filing How and When to Submit an Annual Report Every State authority must report … using the Contract Submission System (CSS). Log in to the Contract Submission System View User Demo …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingPlanning Resources
… Find Budgeting Multiyear Financial Planning and Capital …
https://www.osc.ny.gov/local-government/resources/planning-resourcesWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… to ensure funds were used for appropriate purposes and job creation and/or retention goals were met. Key … policies and procedures outlining actions to take when job creation and/or retention goals are not met. Board …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… plan that details how District officials would respond to IT disruptions. As a result, officials had active but … access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan impairs the … access rights to the network. Perform periodic reviews of all network user accounts to determine whether they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… had incorrect or no location noted on the inventory list. A color copier and refrigerator with a combined purchase price of more than $7,200 could not be … phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. These …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedPelham Union Free School District – Information Technology (2021M-134)
… officials established adequate controls over user accounts to help prevent unauthorized use, access and loss, and … did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, … did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134South Seneca Central School District – Online Banking (2021M-164)
… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of … and District officials ensure online banking transactions are appropriate and secure. Key Findings The Board and … Determine whether the South Seneca Central School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Garden City Union Free School District – IT Asset Management (2023M-161)
… complete report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials … Determine whether Garden City Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161