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Village of Suffern – Financial Condition (2013M-273)

… Adopt structurally balanced budgets that are based on reasonable and historical data. Monitor operations … and make necessary adjustments to ensure that deficits do not occur and implement a plan to reduce current …

https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273

Walworth-Seely Public Library – Board Oversight (2014M-260)

… January 1, 2012 through January 14, 2015. Background The Walworth-Seely Public Library is located in the Town of Walworth in Wayne County. The Library is governed by a …

https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260

State Agencies Bulletin No. 1884

… State Agencies Bulletin No 1884 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employees

Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)

… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of General Services (OGS) cooperative bids to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019m

Roxbury Central School District - Health Insurance Buyouts (2019M-89)

… Objective Determine whether District payments for health insurance buyouts were cost-effective, supported by … agreements and correctly calculated. Key Findings Health insurance buyouts may have saved taxpayers approximately … audit period. Three employees received $34,738 in health insurance buyouts that they may not have been entitled to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89

Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)

… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and … totaling $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019m

State Police Bulletin No. SP-218

… Units 07 and 17 represented by the PBA of the New York State Troopers, Inc. are affected. Effective Dates Effective … State Police Bulletin No SP218 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-dues

Town of Cicero - Procurement (2020M-8)

… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8

Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)

Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-and

State Agencies Bulletin No. 1929

… that the pensionable overtime earnings limit for Tier 6 TRS members for school year 2021-2022 is $17,301. Affected Employees Employees who are Tier 6 members of TRS Plan Type 86 are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-2013 at $15,000. In accordance with …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limit

Broadalbin-Perth Central School District – Cash Management (2020M-65)

… did not formally solicit interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available … legal limits, to maximize interest earnings. Prepare cash flow forecasts that estimate funds available each month …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65

Harrisville Central School District – Claims Audit (2016M-215)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215

Northeastern Clinton Central School District – Transportation State Aid (2024M-47)

… Objective Determine whether Northeastern Clinton Central School District (District) officials applied for all … However, once we informed officials of this risk, the School Business Manager (Business Manager) promptly filed … Determine whether Northeastern Clinton Central School District District officials applied for all applicable …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aid

Village of Canastota - Board Oversight (2018M-256)

… with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) employees … payroll payments totaling approximately $4,000 over a six-month period that were not supported by timecards. Key … Develop DPW payroll monitoring procedures to verify that time worked is accurately paid. Village officials agreed with …

https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256

Multiple Dwelling Property Inspections (2018-MS-1)

… follow-up is accomplished effectively. 1 19 New York Codes Rules and Regulations (NYCRR) 1203.3 (h)(2) 2 See Appendix A. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1

Elba Central School District - Financial Management (2018M-96)

… use all of the appropriated fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the … million. Key Recommendations Adopt realistic budgets based on historical or other known trends. Review reserves to … initiate corrective action. 1 Our audit focused primarily on the general fund's financial condition. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96

Claryville Volunteer Fire Company – Financial Controls (2014M-53)

… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity was properly recorded and … for Board review. Ensure that all bills are approved prior to payment. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53

City of Rye – Boat Basin Fund (2013M-289)

… June 30, 2013. Background The City of Rye is located in Westchester County, covers 20 square miles and has a … allocation of administrative services could be improved. In 2000 and 2001, the City contracted with an outside vendor … Boat Basin fund. Although the cost allocation was updated in 2001, it has not been updated since that time. The City …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289