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City of Hornell – Business Improvement District (2018M-38)
… Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The … the Council cannot evaluate the BID’s effectiveness in achieving program goals or ensure the appropriate use of …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Village of Warsaw – Justice Court Operations (2021M-214)
… - pdf] Audit Objective Determine whether the Village of Warsaw (Village) Justice Court (Court) collections were … corrective action. … Determine whether the Village of Warsaw Village Justice Court Court collections were …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214DiNapoli Releases Analysis of 2022-23 Enacted State Budget
… (SFY) 2022-23, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. While some … two years of unprecedented economic disruptions caused by the pandemic,” DiNapoli said. “The state’s fiscal position … expected to total $25.9 billion in SFY 2022-23 and to rise by $262 million to $27.7 billion for SFY 2023-24. Other …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetCity of Long Beach – Budget Review (B22-7-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized … in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4XIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement
… Travel Manual . To view or print a PDF file, you need the Adobe Reader®, version 5 or later, on your computer. You can download a free copy of Adobe Reader® from the Adobe website. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii7-office-state-comptroller-travel-manualCity of North Tonawanda - Financial Condition (2020M-90)
… [ read complete report - pdf ] Audit Objective Determine whether the Mayor …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90DEC Management of Invasive Species (2019-S-026) - Maps
… Species … Details the status of invasive species at public boat launch locations and locations of the permitted …
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsTown of Jefferson – Selected Financial Operations (2014M-332)
… as of the 2010 Census of 1,410. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… County, has approximately 1,600 residents and is governed by an elected five-member Town Board. Operating expenditures … audit of the Supervisor’s records and reports, as required by law. Key Recommendations The Supervisor should attend …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169City of Syracuse – Water System Cybersecurity (2019M-173)
… properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … unneeded accounts in a timely manner. Establish a process for staying current on water system cybersecurity threats. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Village of Dering Harbor – Board Oversight (2020M-29)
… The Board: Failed to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. Underestimated revenues by a total of $151,908 (9.5 percent) and underestimated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Hampton – Justice Court Operations (2013M-305)
… of approximately 940 residents. The Town is governed by a Town Board comprising the elected Town Supervisor and … accountabilities, properly account for bail money held by the Court or submit the required monthly reports to JCF in … adequate bail records to determine the amount of bail held by the Court at any given date. Review and analyze all open …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Great Valley – Town Clerk (2014M-29)
… of receipt is available. Deposit all collections in the bank in a timely and intact manner and remit by check all …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of East Hampton – Budget Review (B7-15-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to … December 31, 2008, and December 31, 2009. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Town of Mooers - Highway Asset Accountability (2020M-35)
… did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Town of Erin– Inappropriate Highway Purchases (2014M-16)
… a population of approximately 2,000. The Town is governed by an elected Town Board, which comprises the Supervisor and … reimbursement for the $68,501 in improper purchases made by the Highway Superintendent … The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Town of Easton – Sales Tax Allocation (2014M-355)
… of the Village of Greenwich. The Town, which is governed by an elected five-member Town Board, has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Edinburg – Justice Court Operations (2014M-226)
… through April 30, 2014. Background The Town of Edinburg is located in Saratoga County and has a population of approximately 1,200. The Town is governed by an elected five-member Town Board, which has … of undisposed cases to ensure that appropriate action is taken to enforce traffic tickets. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Oppenheim – Town Clerk Operations (2014M-248)
… The Clerk did not submit a monthly report of all moneys received and did not make disbursements to the … Issue press-numbered duplicate receipts for all Town transactions when no other form of adequate documentation is available. Deposit all moneys intact and in a timely manner. Perform monthly …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of North Elba – Cash Collections (2020M-49)
… collections totaling $100,496 in a timely manner. The Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure … should deposit all collections in a timely manner. The Golf Director should review entries in the point-of-sale …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49