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Town of Brownville Joint Fire District - Board Oversight (2018M-207)
Determine whether the Board provided adequate oversight of District financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial operations as required by New York State … periodically reconcile leave balances to ensure employees do not exceed carryover limits. Address the IT …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Audits of Local Governments: About Our Audits
… three years. Independent peer reviewers organized by the National State Auditors Association completed an external … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsSchool District Physical Education Compliance (2018-MS-3)
… , and South Huntington Union Free . Audit Objective To determine whether the 10 school districts that we audited … provide physical education (PE) classes consistently with the regulations of the Commissioner of the New York … districts audited did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Monroe County - Financial Condition (2018M-179)
… (Appendix A). 1 Combined funds include the general and road funds and all enterprise funds. …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Town of Preston - Financial Management (2018M-81)
… four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. During the same period, … 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted appropriations. Although the Town has … fund balance and reserve policy that establishes the level of fund balance and reserves to be maintained. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Town of Frankfort - Board Oversight (2018M-58)
… provided adequate oversight over financial activity and ensured receipts were deposited and disbursements were supported and authorized. Key Findings … The Board did not properly authorize health insurance benefits averaging $183,000 annually for elected officials in …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Opinion 91-47
… the issues discussed in the opinion. FEES -- Court Fees (filing of an objection to the issuance of letters … the probate proceedings for purposes of fixing the filing fee charged by a Surrogate's Court. Such objections are made in a proceeding other than probate and the fee is properly fixed at $60 pursuant to SCPA, §2402(10)(iv). …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Management and Control of Overtime Costs (Follow-Up)
… assurance that overtime was used only when it was in the best interest of HHC. Moreover, we found indications that overtime was often used when it was not in the best interest of HHC, as employees responsible for patient care routinely worked excessive overtime shifts …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followSexual Offender and Management Treatment Act Program
… the period April 1, 2011 to July 25, 2013. Background In April 2007, the Legislature enacted the Sex Offender … the Office has reviewed over 10,500 sex offenders’ cases, leading to 266 sex offenders currently being civilly …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programVillage of Stamford – Claims Audit (2022M-197)
… made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … audit of claims. Ensure that Village personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197State Agencies Bulletin No. 297
… increase. Affected Employees Employees represented by CSEA in Bargaining Units 02, 03, 04, 35, 41, 42, 47, 79, 87, and … are not to be increased if an employee has an increase in annual salary. Agencies must change the dues amount if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… and developed and adopted an information technology (IT) contingency plan. Key Findings District officials did not … manage network user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which we …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andTown of German – Supervisor’s Records and Reports (2023M-54)
… audit town german …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Tompkins Fire District – Board Oversight (2023M-33)
… in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. … our findings and have initiated or indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Town of Frankfort – Justice Court Operations (2022M-16)
… agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectTown of Webb Union Free School District – Financial Management (2022M-53)
… fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53East Moriches Union Free School District – Financial Condition Management (2022M-1)
… - pdf] Audit Objective Determine whether the East Moriches Union Free School District’s (District) Board of Education … Determine whether the East Moriches Union Free School Districts Districts Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… (DED) will publish grant opportunities in the Contract Reporter. In addition, publication of grant opportunities in … any grant opportunity that is published in the Contract Reporter or State Register will be considered to have … 4-C. However, best practice encourages use of the Contract Reporter, as well as the Grants Opportunity Portal , as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunities