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New York Mills Union Free School District – Procurement (2020M-79)
… District officials sought competition for the purchase of good and services not subject to competitive bidding. Key … No written or verbal quotes were obtained for the purchase of goods and services from 13 vendors who were paid $73,032. … District officials sought competition for the purchase of good and services not subject to competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Operational Advisory No. 28
… in Production after Fiscal Year End (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to agencies … or payments made while the SFS was down for FYE processing are entered and posted correctly in SFS. To ensure that these …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeTown of Huron – Financial Management (2014M-367)
… The Board and Town officials have not developed policies or procedures to establish financial goals and govern …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Archived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. … for historical reference purposes only. Fiscal Stress Monitoring System Results for Municipalities: Four-Year Review, 2013-2016 - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… were properly supported and approved. The President’s salary and benefits were in accordance with his employment … not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million … not established adequate compensating controls such as an independent claims audit function. The President received …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeTown of Barton – Financial Planning (2015M-52)
… fund balance or properly use money in the town-wide highway equipment reserve. Key Recommendations Review … balance to maintain those amounts. Also, develop guidance on the funding and use of each of their reserves. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
Bradford Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… with our recommendations. Appendix B includes our comments on the issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andBolivar-Richburg Central School District - Financial Management (2019M-17)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… complete report - pdf] Audit Objective Determine whether School officials ensured that nonpayroll disbursements were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not adopt … did not have adequate supporting documentation. The School did not have written agreements with six service …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… November 1, 2013. Background The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 residents. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Groveland – Fiscal Oversight (2014M-285)
… 31, 2014. Background The Town of Groveland is located in Livingston County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Madison County - Claims Audit and Payment Process (2019M-142)
… designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not audit their respective claims before payment. Our review of 382 claims totaling $3.5 million disclosed that 121 claims …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … January 1, 2013 through July 31, 2014. Background The Town of Beekman, which is governed by an elected five-member Town … The purpose of our audit was to evaluate internal controls over the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Baldwin Public Library – Payroll (2013M-335)
… Read complete report - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had effective … The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a … The purpose of our audit was to determine if the Library had effective …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Real Property Dispositions
… appropriate payment amounts from the sales of real property. Background The Port Authority of New York and New … the Bronx, the Teleport in Staten Island, the Queens West Development, and the Word Trade Center. According to the Port … 25-3.02 (AI), which governs the disposition of real property. Key Findings Our examination revealed that the AI …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsSection 8 Housing Choice Vouchers – Federal Funding and New York
… anticipates receiving $649.6 million in FY 2025 and $605.7 million in FY 2026 for HCV, all allocated to HPD and fringe … that was provided for the HCV program, which totals $59.7 million in FY 2025 and $20.2 million in FY 2026. In total, … from HUD. In total, NYCHA received $2 billion in 2024, $1.7 billion in 2023 and $1.4 billion in FY 2022 for Section 8 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersManual Reporting – Enhanced Reporting
… reporting purposes. You do not need to change how you label earnings (payroll codes) internally. For a detailed …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingOversight of Sidewalk Sheds
… are not corrected can have severe consequences, as in the case of a pedestrian killed on December 17, 2019 after being …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-sheds