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Town of Brasher – Spending of Casino Compact Money (2013M-131)
… January 1, 2010, to April 30, 2012. Background The Town of Brasher is located in St. Lawrence County and has … Town of Brasher Spending of Casino Compact Money 2013M131 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, … did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the Receiver’s work, or … Determine whether the Town of Highlands Town Receiver of Taxes and Assessments Receiver …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key … Town Board (Board) did not consistently seek competition for purchases or avoid conflicts of interest. As a result, … not seek or could not support that they sought competition for 36 purchases totaling $211,171, or 27 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… over selected financial activities to properly account for and safeguard Town funds. Key Findings The Board did not … The former account clerk did not reimburse the Town $499 for healthcare coverage. Key Recommendations The Board should … proposals, bids, change orders and vendor requests for payment. Auditing claims prior to payment. Establishing …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… reported and disbursed Village funds. Key Findings The former Clerk-Treasurer 1 did not properly deposit, record, report or disburse Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … 31, 2022, filed on July 28, 2023; 363 days after the due date. Report the results of the Village’s fiscal activities to the public, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… complete report – pdf] Audit Objective Determine whether the Village of Mount Kisco (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Mount Kisco Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… as required by New York State Village Law (Village Law) Section 4-408, Ensure the AFR was prepared and filed with … as required by New York State General Municipal Law (GML) Section 30, or l Report the results of the Village’s fiscal …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Cost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members …
https://www.osc.ny.gov/retirement/publications/1502/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members …
https://www.osc.ny.gov/retirement/publications/1507/cost-living-adjustmentChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringMahopac Central School District – Noninstructional Payroll (2020M-32)
… approved, supported and documented. Payments to the head bus driver were not always properly approved, calculated and … reduced overtime costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Review of the Financial Plan of the City of New York, August 2023
While May marked the end of the public health emergency in the United States, New York City continues to face the residual effects of the pandemic and the many unanticipated consequences on its finances, operations and economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2024.pdfReview of the Financial Plan of the City of New York, May 2023
Three years removed from the onset of the COVID-19 pandemic, New York City faces ongoing and new risks to its finances just as the economy has shown signs of slowing.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2024.pdfReview of the Financial Plan of the City of New York - July 2012
One year ago, New York City projected a budget gap of $4.6 billion for FY 2013 and out-year gaps that reached $4.9 billion.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2013.pdfReview of the Financial Plan of the City of New York - June 2011
New York City’s May 2011 financial plan projects a surplus of $3.2 billion for FY 2011.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2012.pdfReview of the Financial Plan of the City of New York - July 2008
Last summer the subprime mortgage crisis sent shockwaves through the national and local economies.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2009.pdfReview of the Financial Plan of the City of New York - August 2017
On June 6, 2017, the City of New York adopted a budget for fiscal year 2018, the earliest the City has adopted a budget since 1992.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2018.pdfReview of the Financial Plan of the City of New York - August 2016
The City of New York submitted a four-year financial plan covering fiscal years 2017 through 2020 to the New York State Financial Control Board.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2017.pdf