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Town of Conesus – Justice Court (2013M-140)
… did not ensure that all money received was deposited and recorded in a timely manner, or that monthly reports were … shown in the accounting records, and that any differences are resolved. Ensure that all money is deposited in a timely … Perform timely annual audits of the Justices’ books, and document evidence indicating the audit steps performed, the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Purpose of Audit The objective of our audit was to review BOCES’ financial records and … related to the adult education program and the procurement of professional services for the period July 1, 2014 through … Erie 2ChautauquaCattaraugus Board of Cooperative Educational Services BOCES Adult Education …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultNesconset Fire District – Length of Service Awards Program (2014M-317)
… if employees properly earned length of service award program (LOSAP) credit for the period January 1, 2013 through … Nesconset Fire District Length of Service Awards Program 2014M317 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… January 1, 2013 through September 30, 2014. Background The Lake View Fire District is a district corporation of the … Lake View Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Westfield Academy and Central School District - Financial Management (2018M-67)
… as of June 30, 2017. The Board appropriated fund balance not needed to fund operations and overestimated appropriations by a … of approximately $2.7 million (6 percent). The Board did not adopt an adequate reserve fund policy and three reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mDiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Village of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101XVI.3.H Materiality – XVI. Financial Reporting
… decisions requires the use of professional judgment to assess the quantitative and qualitative circumstances … particular case. Except as provided in the instructions to the Agency Financial Reporting Package, no omissions of … its discretion, modify or may eliminate information deemed to be immaterial. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityVillage of Tannersville – Water Department Operations (2016M-417)
Village of Tannersville Water Department Operations 2016M417
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Town of Wayne – Justice Court (2013M-52)
… 1, 2010, to August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately 1,000. The Town is governed by an elected Town Board comprising four … maintain an accurate listing of bail, or properly report ticket dispositions to the DMV. Key Recommendations Contact …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Generic PINs
The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General Services’ (OGS) Fuel Card Services Contrac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-03-05.pdfNew NY Broadband Program (2020-S-19) 180-Day Response
To determine whether Empire State Development (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its overall goals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s19-response.pdfLowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
Determine whether the Lowville Academy and Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lowville-academy-s9-22-3.pdfNew NY Broadband Program (2020-S-19)
To determine whether Empire State Development (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its overall goals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s19.pdfOffice of Inspector General: Complaint Form
Use this form to report allegations of corruption, fraud, criminal activity, conflicts of interest or abuse within the Office and within the NYS Common Retirement Fund.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/inspector-general-complaint-form.pdfEast Ramapo Central School District – Budget Review (B21-5-4)
The objective of this review was to provide an independent evaluation of the East Ramapo Central School District’s (District’s) proposed budget for the 2021-22 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-ramapo-budget-review-b21-5-4.pdfRockville Centre Union Free School District - School District Website (S9-19-28)
Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockville-centre-union-free-school-district-s9-19-28.pdfIsland Trees Union Free School District - School District Website (S9-19-34)
Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/island-trees-union-free-school-district-s9-19-34.pdfReview of the Financial Plan of the City of New York - June 2015
On May 7, 2015, the City of New York submitted to the New York State Financial Control Board a revised financial plan covering fiscal years 2015 through 2019.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2016.pdfLyndon Fire District – Disbursements (2022M-132)
Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndon-fire-district-2022-132.pdf