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East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… However, District officials did not develop a system to communicate when a network account was no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkState Agencies Bulletin No. 1882
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees … plans, the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… [ read complete report - pdf ] Audit Objective Determine if the former Highway Superintendent (Superintendent) … Determine if the former Highway Superintendent Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Springfield – Accounting Records and Reports (2020M-175)
… (Town) Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The current Supervisor did not maintain complete, accurate and timely accounting records and reports. As a result, the … Springfields Town Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175City of Middletown - Information Technology (2018M-235)
… accounts have not been used in the last six months, 19 of these accounts were never used and one account was last … access to ensure City users cannot control all phases of a transaction. City officials disagreed with certain … our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Spackenkill Union Free School District – Professional Services (2021M-89)
… competition for the procurement of professional services and entered into written agreements with service providers. … assurance that procurements are made in the most prudent and economical manner. District officials: Paid six … ensure professional services are completely procured and in compliance with District policy, and that written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Village of Monticello – Budget Review (B4-14-15)
… the tentative budget are reasonable. The tentative budget does not include a tax overlay. The Village does not have adequate records to demonstrate the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… with water and sewer Village laws and codes resulting in $29,300 in penalties not being assessed. Implement sufficient … annual audits. The last required audit was conducted in 2016. Key Recommendations The Board should: Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… revenue loss of $477,200. During our audit, the Business Manager prepared and submitted State aid forms for three of … unnecessarily borrowed more than $294,000 when purchasing 11 buses during our audit period. We estimate the District will pay about $11,000 in interest expense on the surplus debt proceeds. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busCity of Middletown – Payroll and Leave Benefits (2024M-26)
… officials accurately paid employees’ salaries, wages and benefits and properly accrued leave benefits. Key Findings City … did not accurately pay employees’ salaries, wages and benefits, or properly accrue leave benefits. We reviewed … City officials accurately paid employees salaries wages and benefits and properly accrued leave benefits …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Southampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… applicable physical accessibility components (components) we reviewed, we identified 13 components (17 percent) where Town officials … mirrors, hand dryers and grab bars mounted at the proper height. Three components in the parking lot, such as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… report – pdf] Audit Objective Assess whether Town of Trenton (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities. Key Findings Of the 144 applicable physical accessibility components …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… on interior office doors. Nine components at the City Court, such as grab bars in the restroom at the proper length … as a portion of the Code Enforcement service counter and call buttons at an accessible height. Three components at the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… January 1, 2012 through March 17, 2014. Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga County. The Town contracts with the Department, … Ira Volunteer Fire Department Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mVillage of Hobart - Board Oversight (2018M-88)
… financial report. Village officials expended $76,200 in real property taxes over the last 12 years for two unused … they planned to initiate corrective action. 1 Refer to New York State General Municipal Law, Article 18 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88CUNY Bulletin No. CU-367
… This bulletin explains the agency procedures for reporting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansMaximus, Inc.
… Purpose The objective of our examination was to determine whether the Department of Health … The objective of our examination was to determine whether the Department of Health …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts … Law. Village officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… property, resulting in the likely expenditure of more money than necessary: The Town spent over $3.6 million to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64