Search
King Center Charter School – Purchasing (2013M-215)
… Background The King Center Charter School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a Board of … any amendments or change orders and document such action in the minutes of its proceedings. … King Center Charter …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Village of Margaretville - Fiscal Management (2018M-78)
… needs. Key Recommendations Adopt realistic budgets based on historical or other known trends. Use surplus general fund … funding needed reserves, reducing Village property taxes. Develop comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Village of Elmira Heights – Claims Auditing (2024M-44)
… 5-524 requires, with limited exceptions, a village board to audit all claims against a village before payment is made, the Board did not perform a thorough and deliberate audit of individual … generally agreed with our findings and indicated they have begun to initiate corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Purpose of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's … for the 2013 year. Key Findings The Council and Treasurer have not ensured adequate internal controls are in place over cash …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool … $2.9 million. Key Findings Adequate records were not maintained for collections at the Town's skating rink and … 2016 fiscal years, sales tax of $130,615 that should have been allocated to part-town funds was allocated to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Multiple Dwelling Property Inspections (2018-MS-1)
… follow-up is accomplished effectively. 1 19 New York Codes Rules and Regulations (NYCRR) 1203.3 (h)(2) 2 See Appendix A. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… access, use and loss. Key Findings District officials did not: Provide cybersecurity awareness training to all employees. Disable or remove unnecessary user accounts … 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-technologySubway Wait Assessment
… to the Metropolitan Transportation Authority (MTA) Board and customers are accurate and consistently calculated. The … progress toward its goal of providing reliable service for its customers and federal, State, and local government … On July 25, 2017, in response to the Board’s demand for performance improvements, the MTA released the Subway …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentMount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … $13.9 million. Key Findings District officials have relied on the use of fund balance and reserves to close … financial positon. The Board and Superintendent did not adequately explain or monitor the implementation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Mid-Year Update to the Approved Budget for Fiscal Year 2021-22 and Multi-Year Financial Plan for Fiscal Years 2021-22 through 2024-25 (As of September 30, 2021)
The New York Local Government Assistance Corporation presents an update to the Corporation’s annual budget for fiscal year 2021-22
https://www.osc.ny.gov/files/debt/pdf/lgac-midyear-update-2021-22.pdfMid-Year Update to the Approved Budget for Fiscal Year 2020-21 and Multi-Year Financial Plan for Fiscal Years 2020-21 through 2023-24 (As of September 30, 2020)
The New York Local Government Assistance Corporation presents an update to the Corporation’s annual budget for fiscal year 2020-21
https://www.osc.ny.gov/files/debt/pdf/lgac-midyear-update-2020-21.pdfMid-Year Update to the Approved Budget for Fiscal Year 2019-20 and Multi-Year Financial Plan for Fiscal Years 2019-20 through 2022-23 (As of September 30, 2019)
The New York Local Government Assistance Corporation presents an update to the Corporation’s annual budget for fiscal year 2019-20
https://www.osc.ny.gov/files/debt/pdf/lgac-midyear-update-2019-20.pdfAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement opportunities and … weight, volume or size. Key Findings The Department may not be conducting inspections of all eligible businesses in … Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between … planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … officials agreed with our findings and recommendations and have initiated, or they plan to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… operating budgets or ensure proper accounting or financial records were prepared or maintained. As a result: fundraising records were not maintained; cash receipts were not properly … totaling $22,121. As a result, the lack of suitable records limited our ability to determine if funds were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightTown of Butler – Highway Asset Accountability (2024M-115)
… (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. … of highway machinery, tools and equipment or provide one to the Town Board (Board) since 2018. Town officials did not … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and calculated correctly. Key Findings Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsGold Coast Public Library District – Claims Audit (2014M-237)
… Purpose of Audit The purpose of our audit was to determine whether all claims were audited before payment … $1.45 million. Key Finding The Board as a whole does not audit District claims as required by the special act. Key … document in the minutes that abstracts of audited claims have been approved. … Gold Coast Public Library District …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… process. The payroll process. Key Findings Officials did not: Properly account for retiree health insurance billings. … Key Recommendations Ensure that comparisons are performed to determine status of retiree health insurance accounts. … agreed with our recommendations and indicated they have initiated corrective action. … Ulster County Community …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payroll