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Genesee Valley Central School District - Financial Management (2019M-231)
… appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Genesee County – Purchasing (2015M-241)
… Purpose of Audit The purpose of our audit was to examine certain County procurement practices for the … Key Recommendations Maintain adequate documentation to help ensure that purchase contracts are awarded to the lowest responsible bidder in accordance with the GML. …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Wells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … and included appropriated fund balance not used as planned to fund operations. The budgets overestimated appropriations … through 2015-16. Unrestricted fund balance increased to almost $854,000 or 15 percent of the ensuing year's …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Ogdensburg City School District – Payroll (2016M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period … all aspects of payroll transactions. If it is not feasible to adequately segregate these duties, District officials … independent employee also should compare payroll registers to source documents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Town of Clifton Park – Information Technology (2020M-162)
… procedures for managing, and monitoring user access to, the Town’s network and computers. Fourteen user accounts belonged to former employees who left Town employment one month to 15 years before our review. Have a written contract with …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Hortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of … payouts and grant activities were not included on reports to the members. Fundraising controls are generally lacking. Not all claims were approved by the members prior to payment. Key Recommendations Compare financial activity …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts … comply with the District’s written regulations relating to cash receipts and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Copiague Union Free School District – Check Signing (2015M-181)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing procedures for the … one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Taylor – Financial Management (2016M-391)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management of … available fund balance or established formal plans to address the excessive fund balance levels. The Board did not know it was required to annually audit the Supervisor's records. The bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… loan projects. The Board did not require the Administrator to: Compare reported job creation and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were within allowable … limits. Key Recommendations Require the Administrator to compare reported job creation and retention figures to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalTown of Davenport - Transparency (2018M-85)
… whether the Town’s financial operations are transparent to the Board and taxpayers. Key Findings The Supervisor did not maintain sufficient financial records to provide the Board with the necessary information to assess the Town’s financial condition and file the annual …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Village of Arkport - Information Technology (2019M-203)
… written agreement with the IT vendor for services provided to the Village. Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were communicated confidentially to Village officials. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Lists
… Local Governments 2025 Data (updated March 2026) Munis in Stress [ pdf ] Not Filed and Inconclusive [ … [ .xlsx ] School Districts 2025 Data (updated January 2026) Schools in Stress [ pdf ] Not Filed and Inconclusive [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsWestchester County - Financial Condition (2018M-151)
… complete report - pdf] Audit Objective Determine whether County officials effectively managed the County's financial condition to ensure the sustainability of current and future operations. Key Findings The County has: Experienced planned operating deficits totaling …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… purpose of our audit was to determine whether BOCES was in compliance with State Education Department (SED) requirements for providing shared Managed Technical Support to school districts for the period July 1, 2014 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, 2016. … do not measure or verify the amount of liquid/slush waste trucked-in for treatment and disposal. The … and conducted all required analytical data tests to ensure waste discharge complies with discharge limitations. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Remsen Central School District - Claims Audit Process (2019M-86)
… other than those allowed under law, are presented to the claims auditor for audit and approval before payment. … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-862015 Financial Condition Report – 2015 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York's Financial Condition Report … gaps just a few years ago, New York State has continued to improve its short-term financial condition. The State's … fund balance in at least two decades, thanks in large part to an extraordinary inflow of one-time resources from …
https://www.osc.ny.gov/reports/finance/2015-fcrCentereach Fire District – Procurement (2016M-342)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement practices for the … provides fire protection and emergency rescue services to approximately 31,500 residents and is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Unified Court System Bulletin No. UCS-94
… Life. Affected Employees Employees in Bargaining Unit DR, represented by Court Officers Benevolent Association of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-94-new-deduction-code-certain-employees-unified-court-system