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Federal Receipts – Federal Funding and New York
… Federal funding is a significant part of New York State’s Budget: In State Fiscal Year (SFY) 2025, federal receipts …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsWarrensburg Central School District - Financial Condition Management (2017M-265)
… fund balance ranged between 7.6 and 14.4 percent of ensuing years’ appropriations, exceeding the 4 percent … out. Key Recommendations Develop realistic estimates of appropriations. Adopt a written plan to use excess fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mWyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… [read complete report - pdf] Audit Objective To determine whether the County Hospital and Skilled Nursing … The cafeteria manager did not ensure documentation to support the sales from the kiosk or vending machines was … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… the services of a Certified Public Accountant (CPA) to perform duties that the Clerk-Treasurer was required to perform by New York State Village Law (Village Law) and … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. However, of the 250 total individuals …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Town of New Hudson – Tax Collection (2021M-2)
… complete report - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, … recorded and deposited accurately and in a timely manner, the Clerk did not: Remit collections to the Town Supervisor … (Supervisor) weekly, as required. Key Recommendation Remit all real property tax collections, penalties and interest to …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Justice Court Fund: Advisories
… Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2019 October [pdf] - 2019 … Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2017 September [pdf] - 2017 … Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2015 July [pdf] - 2015 …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesOpinion 91-22
Whether a fire police squad may separately incorporate as a notforprofit corporation
https://www.osc.ny.gov/legal-opinions/opinion-91-22Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees and all five Board members), four employees or 27 percent of … the annual SHP Training. Key Recommendations Ensure all employees complete annual SHP Training and encourage …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected employees and all five Board members), 17 employees or 15 percent of … the annual SHP Training. Key Recommendations Ensure all employees complete annual SHP Training and encourage …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingVillage of Bemus Point – Clerk-Treasurer (2022M-38)
… complete report - pdf] Audit Objective Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly … reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report … documentation, therefore we could not determine whether all money collected was deposited. Properly record revenues …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Town of Ephratah – Accounting Records and Reports (2022M-138)
… and timely financial records and reports. Key Findings In 2017, OSC issued an audit report 1 that included findings … to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Town of Franklinville – Procurement (2024M-56)
… (Board) members, Highway Superintendent (Superintendent) and former Town Supervisor (former supervisor), who served as … were not familiar with the Town’s procurement policy and its requirements. Further, they did not research … with the Town’s procurement policy, or their procurement and claims audit responsibilities, the Board did not perform …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… District officials ensured that the personal, private and sensitive information (PPSI)1 maintained on the … was adequately protected from unauthorized access, use and loss. Key Findings District officials did not: Provide … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyGreenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… The District’s financial recovery may be impacted due to decreased enrollment, resulting in decreased revenues. … Key Recommendations The Board should monitor the budget to ensure that expenditures do not exceed revenues. District … agreed with our recommendations and indicated they plan to initiate corrective action. … GreenburghNorth Castle Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementTown of Holland - Real Property Tax Exemptions (2018M-232)
… documentation before granting exemptions and then retain this documentation. Periodically monitor exemptions to ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Fort Covington - Justice Court Operations (2018M-234)
… Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ cash balances exceeded known … Investigate any difference. Reconcile bail reports to bail on deposit. Town officials generally agreed with our … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… B includes our comment on an issue that was raised in the Village’s response letter. … audit village statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 20 total individuals we tested (10 selected employees and all 10 elected officials), one employee or 10 percent of … employees from SHP training. Key Recommendations Ensure all employees complete annual SHP Training and encourage …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12