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Alexandria Central School District – Financial Condition Management (2020M-109)
Determine whether the Board and officials adopted reasonable budgets and adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash disbursements were properly supported and approved. The President’s salary and benefits were in accordance with his employment contract. Key Findings …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… [ read complete report - pdf ] Audit Objective Determine whether the South …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Darien – State Contract Loader Purchases (2013M-88)
… Town officials did not obtain the relevant State contract price lists, apply the appropriate contract discounts, or … two loaders. Key Recommendations Request the appropriate price lists from the vendor when purchasing equipment on …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Town of Yorkshire – Financial Management (2021M-109)
… appropriations and underestimated revenues. As a result, unrestricted fund balance in the four major operating …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… officials ensured claims for credit account purchases and employee reimbursements were properly supported and for … officials did not ensure all credit account purchases and employee reimbursements were properly supported and for … and the approval process for credit account purchases and employee reimbursements. Thoroughly audit claims and require …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Mineola Union Free School District – Financial Condition Management (2021M-44)
… As a result, more taxes were levied than were needed to fund operations. A pattern of over budgeting developed … back, at June 30, 2020, unassigned fund balance increased to approximately 13 percent or about nine percentage points …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mMonroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… Authority (Authority) Board (Board) provided adequate oversight over chargebacks for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not provide adequate oversight, as it did not review, verify and approve County …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andDiNapoli Honors Hispanic Leaders
… Thomas P DiNapoli hosted a reception in Hempstead NY in honor of Hispanic Heritage month on Oct 19 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were overfunded by $7.3 million as of June 30, 2016. IT Director did not adequately monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… disbursements and electronic payments or financial system user access. As a result: Job duties were either not properly … Payments totaling approximately $152,000 (22 percent) of what we tested were not approved by anyone other than the … all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain complete, accurate and up-to-date IT inventory records. Perform periodic physical … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… accounts in the building access system and physical badges for current BOCES employees who already had badges. Did not deactivate and could not physically locate the badges for 15 of 25 shared accounts we selected for testing. Discovered and deactivated, because of our …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations … fund, resulting in operating surpluses totaling $669,365 during fiscal years 2021, 2022 and 2023. Actual revenues …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Justice Court Fund
… and Village Court Revenue Report Contact Us JCR User Guide for Town and Village Justices [pdf] JCR User Guide for Town … Comptroller 110 State Street – 12th Fl Albany, NY 12236 Phone: 1-866-321-8503 Option 2 Fax: (518) 486-9899 Email: … Contact the DMV: Email: [email protected] Phone: (518) 486-9786 (Public) (518) 474-0871 (Counsel) …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… property tax levies, taxable full value and full value tax rates for local governments. Read the data description files … Property Tax Levies Taxable Full Value and Full Value Tax Rates Below …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… (attendant) did not remit Department cash collections of approximately $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County … in October 2018 and was sentenced in March 2019. As part of her sentence, she repaid the Village $156,374. The Board …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the … Establish a standard benchmark collection rate with which to periodically assess the Department’s parking violation …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Hewlett Bay Fire District
… 2013 through February 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau … Town, and is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2014 are … Hewlett Bay Fire District Professional Services and Information …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-district