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Washington County Local Development Corporation – Revolving Loan Program (2021M-57)

… the 14 businesses in order to verify that funds were used for the approved purpose. Loan agreements do not have job …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving

Town of South Bristol – Financial Management (2015M-140)

… adopted a multiyear financial plan to address the use of fund balance to finance operations. The Board did not perform …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140

Alexandria Central School District – Financial Condition Management (2020M-109)

… by $844,261, or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. … agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

Town of Orange – Budget Review (B20-2-14)

Determine whether the significant revenue and expenditure projections in the Towns adopted budget for the 2021 fiscal year are reasonable

https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… complete report - pdf] Audit Objective Determine whether School officials ensured that nonpayroll disbursements were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34

Town of Huron – Financial Management (2014M-367)

… estimates, which resulted in the accumulation of surplus funds and higher tax levies than necessary. Key …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367

New York Mills Union Free School District – Procurement (2020M-79)

Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79

Who Is Responsible? – Travel and Conference Expense Management

… are clearly communicated to all employees who travel on official business. The individual traveler, whether a …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

Nyack Parking Authority – Parking Ticket Operations (2020M-94)

… Parking Authority’s (Authority) Board of Trustees (Board) and Authority officials effectively pursued and maximized the collection of all parking violation tickets … a benchmark collection rate and review aging reports for outstanding tickets. To increase collections, consider …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… and expenditures. The adopted budgets were not maintained in the financial accounting software. No budget-to-actual …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91

Madison County - Claims Audit and Payment Process (2019M-142)

… In addition, claims totaling $1.3 million were paid without Board approval. The Treasurer did not control the … process for computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly … it is applied to checks. Discontinue allowing the credit card vendor to directly withdraw funds from County bank …

https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142

Archived Publications

… Municipalities: Three-Year Review - 9/27/2016 Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress Monitoring System - Results for …

https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publications

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… Board for review. Ensure penalties are correctly assessed on all delinquent accounts in accordance with the …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

Town of Groveland – Fiscal Oversight (2014M-285)

… appropriations for 2015 for the general and highway funds total approximately $1.1 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285

Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)

… $1.8 million. Key Findings Repeated appropriation of fund balance drove the year-end total of unassigned funds to … balanced budgets with less dependence on using fund balance to finance operations. Develop a comprehensive …

https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21

Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)

… contract. Key Recommendations Require the purchasing agent to monitor compliance with the procurement policy and … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …

https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college

Baldwin Public Library – Payroll (2013M-335)

… if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. … and $3.9 million for 2012-13. Key Finding The Library’s Business Manager ensured that individuals reported and paid … at their approved salaries and wages, and they received only the benefits to which they were entitled. However, we …

https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335

Brighton Central School District – Procurement (2022M-205)

… statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … awarded two contracts, totaling $2.8 million. Instead of competitively bidding these contracts, officials used …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… to confirm they were inventoried. We found 16 percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of $4,111 were located but not inventoried. In addition, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Town of Otselic – Selected Financial Operations (2012M-220)

… all disbursements are for approved Town purposes and based on a supported and approved claim that has been properly …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220