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Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)

… compensation. There is no data or basis to demonstrate how GCIDA established its minimum cost-benefit analysis …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-project

Pine Valley Central School District –Financial Management and Procurement (2014M-36)

… bidding thresholds. The purchasing policy and guidelines do not address oversight of the procurement process to ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurement

Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)

… The school lunch fund has had recurring deficits. Free meals were recorded without documentation, causing lunch … to identify potential efficiencies. Only record actual meals served and maintain records to support adjustments. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operations

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… has not adopted a formalized process for monitoring user activity. Key Recommendations Develop policies for granting, … and review financial software audit logs to monitor user activity and compliance with computer use policies. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and

Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)

… The Stockbridge Valley Central School District is located in the Towns of Eaton, Lincoln, Smithfield and Stockbridge and the City of Oneida in Madison County, as well as the Towns of Augusta and Vernon in Oneida County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accruals

Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)

… School District is located in the Towns of Franklin, Guilford, Masonville, Sidney, Unadilla and Walton in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-student

Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)

… seven-member Board of Education, operates two schools with approximately 1.040 students. Budgeted appropriations … The District did not have written agreements with its banks to clearly prescribe the manner in which electronic or … and other security measures available from the District’s banks. Key Recommendations Consider limiting the online …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-information

Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)

… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has … savings measures and revenue enhancements for the school food service fund. Segregate duties of the staff involved in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteria

Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)

… the Village’s financial operations, internal controls and information technology for the period June 1, 2011 … 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled … Findings The Board has not ensured that adequate policies and procedures have been adopted, regularly reviewed and …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116

Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)

… review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 … adequate internal controls over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of established …

https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256

Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)

… Purpose of Audit The purpose of our audit was to review selected Village financial … 1, 2012 through November 30, 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in … Village of Mastic Beach Treasurers Office and Credit Cards 2014M150 …

https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150

Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)

… January 1, 2013 through August 31, 2014. Background The Schenectady County Industrial Development Agency is an … by a seven-member Board of Directors appointed by the Schenectady County Legislature. Benefits available to … Schenectady County Industrial Development Agency Project …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-project

Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)

… The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire protection services to … not provide written disclosure of his ownership interest in a business used by the Company. The Board has not adopted …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001

Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)

… Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financial

Preserving and Expanding Affordable Housing Opportunities, December 2014

A Summary of Recent Audits and a Report on Selected Affordable Housing Programs in New York City and New York State

https://www.osc.ny.gov/files/reports/special-topics/pdf/housing-preserving-affordability-2014.pdf

Vehicle and Heavy Equipment Purchase Program (Follow-Up) (2014-F-2)

We have followed up on the actions taken by officials of the Port Authority of New York and New Jersey (Port Authority) to implement the recommendations contain

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f2.pdf

DiNapoli Releases Review of City's Proposed Budget and Financial Plan

… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-plan

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through December 23, 2014. … did not develop an adequate recapture policy to allow for the recovery of previously granted benefits if job …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and