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Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… our audit was to review the District’s budgeting practices for the period July 1, 2013 through August 31, 2014. … with approximately 1,500 students. Budgeted appropriations for the 2014-15 fiscal year were $49,335,000. Key Finding … Key Recommendations There are no recommendations in this report. … Briarcliff Manor Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… Purpose of Audit The objective of our audit was to examine BOCES’ purchasing and asset disposal activity for …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Ellicottville Central School District - Information Technology (2019M-14)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Provide adequate oversight of employee Internet use to ensure it complies with Board policies. District officials … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14DiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… Strong revenue growth may allow New York City to generate at least an additional $2.4 billion in operating … FY 2023 Budget - $104.9 billion when adjusted for surplus transfers - and Financial Plan (the “April Plan”) shows the … optimistic assumptions for spending on education and MTA subsidies, and unbudgeted housing costs. These risks …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsParking Structures (2017-MS-3)
… parking structures were regularly inspected and repaired for the period January 1, 2015 through January 31, 2017. We … maintaining parking structures to be safe and acceptable for public use. Accordingly, the process of continuously … using the results from inspections to create a clear plan for repairs should be implemented. Officials should have …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Comptroller DiNapoli Releases Municipal Audits
… budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… seeks competition for professional service providers and for purchases that are below the bidding threshold. The … through a competitive process. Conduct a deliberate and thorough audit of every claim. Except as specified in … … Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Wynantskill Union Free School District – Payroll (2016M-66)
Wynantskill Union Free School District Payroll 2016M66
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Brewster Central School District - Professional Services (2019M-235)
… not seek competition for professional services from three of the 10 professional service providers reviewed. These … District officials should: Conduct a periodic review of professional service providers to determine the need for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… seek competition for goods that fell below the bid limits or for professional services. The Supervisor did not provide …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Warwick Valley Central School District - Professional Services (2019M-139)
… not seek competition for professional services from four of the 12 professional service providers reviewed. These … be sure it sets forth the expectations for the procurement of professional services. Ensure that the procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… Purpose of Audit The purpose of our audit was to review the District’s claim processing for the period July 1, 2014 through … The Elizabethtown-Lewis Central School District is located in the Towns of Chesterfield, Lewis and Westport in Essex …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Oversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Click on each county for a supplemental map showing the proportion of selected contaminants. Albany and Saratoga … counties Click on each contaminant to view occurrence at the county level. 1,1-dichloroethane 1,2,3-trichloropropane …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsTown of Cortlandville - Improving Private Property (2018M-219)
… report - pdf] Audit Objective Determine whether the use of Town resources to improve private property was appropriate … place. Key Recommendation Consider the legal implications of this arrangement and consult with the Town attorney as to … to initiate corrective action. … Determine whether the use of Town resources to improve private property was appropriate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Accounts Payable Advisory No. 63
… System (SFS) Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.B - Category Codes Guidance: In … track and report spending information. Please refer to GFO, Chapter XI-A, Section 1.B - Category Codes for more …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… Manager should ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsArlington Fire District - Purchasing (2018M-43)
… District officials established adequate procedures to ensure that goods and services were procured in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Syosset Central School District - Payroll (2018M-42)
… officials have established adequate procedures over the payroll function to ensure that compensation paid and … a result of this audit. … Syosset Central School District Payroll 2018M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42XIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… method, the State will not report depreciation expense for roads and bridges but will capitalize all costs that add …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsTown of Fayette - Long-Term Planning and Information Technology (2019M-234)
Determine whether the Board established adequate longterm plans which appropriately addressed the Towns operational and capital needs and funding sources
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234