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City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… were due to Project delays. Key Recommendation Consult with legal counsel to determine whether some or all of the … delays can be recovered. City officials generally agreed with our findings and indicated they have begun to initiate …

https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-and

Town of Owasco – Highway Department (2020M-128)

… policy (policy) and statutes and procedures are complied with and that claims are appropriately approved and … districts and/or accounts. Town officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128

South Lewis Central School District – Conflicts of Interest (2021M-3)

… of interest disclosure forms and procedures for consulting with legal counsel when appropriate, the Board members failed … are adequately disclosed and addressed, and consult with legal counsel when appropriate. District officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3

Brighton Memorial Library – Board Oversight (2015M-116)

… over $760,000 in private funds as of the end of 2014, with no formal written plan to use the money. Most of the … a comprehensive written investment policy in accordance with General Municipal Law. Review bank and investment …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Alexandria Central School District – Financial Condition Management (2020M-109)

… reserve fund policy. District officials generally agreed with our recommendations and initiated or plan to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… all claims, require adequate supporting documentation for all claims or annually audit, or provide for an audit of, the Supervisor’s records and reports. The …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87

Reporting Workers' Compensation Benefits – Legacy Reporting

… made directly to the member from workers’ compensation, with no salary paid by employer: Tier 1 — Report full salary …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefits

Village of Dering Harbor – Board Oversight (2020M-29)

… operations. Key Findings The Board: Failed to comply with statutory requirements when presenting and adopting … Ensure tentative and adopted budgets comply with statutory requirements. Develop and adopt budgets that … action if necessary. Village officials disagreed with one of our findings but indicated they have taken or …

https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29

Islip Fire District – Financial Condition (2020M-25)

… from reserves are included in the annual budget and comply with permissive referendum and public notice requirements. District officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Town of Stafford – Capital Projects (2024M-17)

… financial reports to the Board. Town officials disagreed with certain aspects of our findings. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17

State Agencies Bulletin No. 2241

… non-graded employees whose positions are not equated to salary grades the dues amount is determined by their salary rate. If the salary is less than or equal to the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employees

Williamsville Central School District – Financial Management (2022M-193)

… manage the District’s fund balance and reserves. As a result, the District levied more taxes than needed to fund … general fund appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

X.4 Overview – X. Guide to Vendor/Customer Management

… or [email protected] . State agencies, in coordination with the Vendor Management Unit, are responsible for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overview

Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)

… project owners’ self-reported job performance. As a result, the Board has no assurance the reported job … billed and paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another business was overbilled $873. Key …

https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoring

Village of Islandia – Information Technology (2021M-100)

… found five of the nine users we audited visited websites for nonbusiness purposes. Complete any IT security-related training or provide the opportunity for employees to receive this type of training. Sensitive IT …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

Data Sources – 2021 Financial Condition Report

… Center for the Study of Education Policy, Illinois State University City … NYS Division of Criminal Justice Services NYS Division of the Budget NYS Education Department NYS Higher Education … Disability Assistance NYS Unified Court System Office of the New York State Comptroller Public Authorities Reporting …

https://www.osc.ny.gov/reports/finance/2021-fcr/data-sources

Town of New Lisbon – Financial Oversight (2013M-12)

… the Board’s oversight of the Town’s financial operations for the period January 1, 2011, through September 27, 2012. … which includes the Town Supervisor. The adopted budget for 2011 was approximately $860,000. Key Findings The Board … and Justice, respectively. The Clerk also performed all aspects of collecting and recording taxes and fees paid …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12