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New York City Agency Services Monitoring Tool
… services expenses can be irregular or ad hoc. This could result in uneven monthly spending commitments, notably at the …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolCity of Yonkers – Budget Review (B23-6-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to determine whether the significant … expire soon. The City could face additional expenditures when these contracts are settled. Includes a $5.5 million … 30, 2022. The District could face additional expenditures when these contracts are settled. Likely underestimates …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5City of Yonkers – Budget Review (B23-6-6)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B24-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed … for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6City of Lockport – Budget Review (B24-1-8)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … the significant revenue and expenditure projections in the proposed budget appear reasonable. We expect 2024 fire … overtime appropriations. The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8City of Olean – Budget Review (B1-16-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … the City took appropriate action on our recommendations in the budget review letter issued in March 2015. Background The City of Olean, located in …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are … reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a general fund balance deficit … the period from 2011 through 2015, causing the increase in the general fund balance deficit. Key Findings The City’s …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Lockport City School District - Procurement (2021M-198)
… that they complied with competitive requirements when awarding two contracts totaling $240,000 pursuant to the … $238,000. Officials did not obtain the required number of written quotes for three purchases totaling $46,000. Key Recommendations Document the analysis when using the “piggybacking” exception to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198City of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue … Key Findings Since at least 1999, the City issued debt to finance the purchase of items that are normally purchased … by approximately $1 million, or 12.2 percent, from 2012 to 2014. Although City officials have established a capital …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280City of Gloversville – City Clerk (2019M-96)
… report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… $513,925 in payments to 10 individuals appear inconsistent with the City’s code of ordinances (City Code) and/or … audits that cited leave payments that were inconsistent with the City Code or contractual agreements. Key … and seek recovery of such payments that are inconsistent with the City Code or any other applicable laws. We conducted …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68City of White Plains – Claims Auditing (2016M-367)
… audit was to examine the City’s claims auditing process for the period July 1, 2014 through June 9, 2016. Background …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Oswego City School District - Separation Payments (2021M-194)
… payments to certain District employees in accordance with Board-approved employment contracts or collective … payments totaling $38,477 that were inconsistent with language in the employees’ CBA or employment contract. … For example, officials provided: A teaching assistant with a credit of $18,087 to be used toward her future health …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194City of Norwich - Capital Planning (2019M-88)
… a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 … capital assets in a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… specified in Appendix A, City officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141City of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the … Establish a standard benchmark collection rate with which to periodically assess the Department’s parking violation … effectiveness. Examine the effectiveness of collection strategies and consider enhanced or alternative measures that …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231City of Glen Cove – Budget Review (B7-16-12)
… over the 2016 estimate. This increase is associated with building permit applications that are part of the … settlements. The City’s proposed budget complies with the tax levy limit. Key Recommendations The City should …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Incorporated Village of Garden City – Check Signing (2021M-39)
… signatories sign checks using their own signatures. Except for as specified in Appendix A, Village officials agreed with …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39City of Fulton – Capital Projects (2021M-184)
… for completed projects. Key Findings Officials were unable to readily determine the complete financial history and … because: The Chamberlain did not maintain complete, up-to-date capital projects records for each project. The … The records included completed projects that date back to 1987. 218 of these projects had residual cash balances …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… Discontinue the improper accounting practices put in place by the former Comptroller and accurately record …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97