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City of Olean – Budget Review (B1-16-2)
… the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires … (1.5 percent of appropriations) and $75,000 each in the sewer and water funds (2.6 and 2.7 percent of appropriations) …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Copiague Fire District – Cash Disbursements (2019M-225)
… totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were approved … audit of each claim to ensure that each individual claim is a sufficiently supported valid expenditure and payment approval is documented in the Board minutes. Limit claims paid before …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Recent Trends and Impact of COVID-19 in the Bronx
… improved in the late 1800s, allowing easier access to Manhattan and attracting residents from the other boroughs … to parks and open space (see Figure 1). Pelham Bay Park, which includes Orchard Beach and a 13-mile saltwater … park in the City, more than three times larger than Central Park. Van Cortlandt Park is home to the nation’s …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… interest in the contracts between the Town and his auto parts businesses. The Board did not comply with General …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… all aspects of her cash receipts, including water and sewer rents, with limited oversight. Key Recommendations Town … of interest. Improve oversight of the Clerk’s water and sewer cash receipts and billing process. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194The Concerning Growth of Hate Crime in New York State
… Introduction New York State has seen a concerning surge in reported hate crimes over the last five years, with the number of incidents increasing by 12.7 percent in 2023 alone. As the number of hate crimes has grown, these … New York State has seen a concerning surge in hate crimes over the last five years with the number of …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateWSP USA Inc.
… Purpose The objective of our examination was to determine whether contract payments made by the Department of Transportation (Department) to WSP USA Inc. … The objective of our examination was to determine whether contract payments made by the Department of Transportation Department to WSP USA Inc WSP …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incTown of Ulysses - Information Technology (2021M-190)
… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems … secured and protected against unauthorized use, access and loss. The Board did not adopt adequate written IT policies or …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Village of Bainbridge - Conflict of Interest (2019M-72)
… Audit Objective Determine whether the Board ensured that Village officials did not have prohibited interests in Village contracts. Key Finding Trustee and his spouse are the … the Trustee had a prohibited conflict of interest in Village contracts with the hardware store. He received a …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72City of New Rochelle - Elevator Inspections (2018M-62)
… ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and Building … deficiencies on the inspection reports submitted by property owners. Serious elevator deficiencies included 35 … and accurate. Enforce the submission of inspection reports by property owners and issue violation notices to those who …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… accounted for fees (including campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 … to the Supervisor on February 14, 2017. Deposit real property tax collections within the required timeframe. For …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263The Tourism Industry in New York City
… almost half the growth occurring in the past 10 years. The hotel industry in Manhattan, which has the highest wages and … stay overnight, while the remaining portion that stay in a hotel have an average stay of two days. Visiting friends and … more likely than their domestic counterparts to stay in a hotel (76 percent), and primarily visit the City as a …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityVillage of Poquott – Justice Court Operations (2019M-214)
… Court clerk deposited $6,525 belonging to a neighboring village’s justice court for which she also worked. This error … The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the … control and reconciliation of issued and unissued tickets. Village officials disagreed with certain aspects of our …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214New York State Rent Relief Funding: Spotlight on New York City
… Spotlight on New York City August 2021 PDF Version Highlights New York State has the highest … near, unless they receive rental assistance from the government or can come to other agreements with landlords. … guidance for improving program use through enhanced application materials, assistance and outreach. For example, …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityStraight Talk About Financial Planning For Your Retirement
… life, and it’s good to know your retirement benefit is one of them. You can be confident that when you are ready to … be there for you. Your retirement benefit is only one part of a good financial plan. Whether you are new to public … plan. Your retirement years should be an enjoyable part of your life — and they can be with some preparation and …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementTown of Owego - Water Fund Operations (2021M-205)
… resulting in approximately $70,000 of lost revenue for the Town. All 51 water bill adjustments reviewed, … and approve all adjustments prior to implementation by the utility department in accordance with the local ordinance. …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Industrial Development Agencies in New York State
… Agencies (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation that … Below is an interactive map developed by the Office of the New York State Comptroller (OSC) that displays summary-level … Performance of Industrial Development Agencies in New York State …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateOpinion 2024-1
… or statutory amendments that bear on the issues discussed in the opinion. NY CONSTITUTION, ART. VIII, § 1, ART. VII, § … §§ 19, 20; TOWN LAW, § 198; VILLAGE LAW, § 11-1112. We are in receipt of the City of Troy’s (“City”) resolution no. … of all public and privately owned lead water service lines in the City without violating Section 1 of Article 8, the …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the … economic and demographic trends affecting the State. This report fills an information need not met by the … meet current and future financial and service obligations. This concept relates to a government’s ability to deliver …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… the period from January 2017 through January 2022 for ACS and from January 2017 through September 2021 for DYCD. … including the NYC Administration for Children Services (ACS) – which is overseen by OCFS – and voluntary agencies, on … The annual funding was reduced to $2 million in 2021. ACS was selected to plan and distribute these funds in NYC, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-york