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City of Amsterdam - Budget Review (B21-5-5)

… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … certain significant revenue and expenditure projections in the 2021-22 proposed budget are not reasonable and other … budget does not appropriate enough money for contingencies in the refuse and recreation funds to provide adequate …

https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5

Town of Philipstown – Financial Management (2024M-100)

… report – pdf] Audit Objective  Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed … the audit period, the Town’s residents paid $2.4 million of the GLWD’s costs that only benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to $53,137. …

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100

City of Lockport -- Budget Review (B1-15-20)

… liquidate the accumulated deficits in the City’s general, water and sewer funds as of December 31, 2013. The Act … $305.828, or 1 percent of total anticipated general and water fund expenditures. The proposed budget does not include … the first nine months of the current year. The estimated water rent revenue could be overstated by approximately …

https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20

Town of Minetto – Financial Condition (2013M-284)

Town of Minetto Financial Condition 2013M284

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284

Village of Allegany – Vehicle Fuel (2012M-308)

… audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through … Village officials did not seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement … Village of Allegany Vehicle Fuel 2012M308 …

https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308

Village of Liberty – Financial Condition (2013M-109)

… The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village is governed by an … five-member Village Board comprising the Village Mayor and four Trustees. The Village’s 2013-14 budgeted … to address the Village’s deteriorating financial position and capital assets. Key Recommendations Ensure that her …

https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109

Town of Ellery – Justice Court (2014M-269)

… on the daily cashbook reports and monthly Justice Court Fund reports. The Justices did not perform monthly … Take action to recover any moneys due to the Town or the State and segregate the Clerk’s duties. Ensure that signed …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269

DiNapoli: Investors Expand Corporate Disclosure of Political Spending

… New York State Common Retirement Fund’s successful efforts to expand disclosure of corporate political spending by its … in the shadows it may result in spending that is contrary to the company’s long-term interests and cause real damage to a company’s reputation. Investors need increased daylight …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spending

List of Agencies That Can Receive Electronic Invoices

… Screening Committee COR01 Department of Corrections and Community Supervision CPI01 New York State Joint … Corrections and Community Supervision DOH01 Department of Health* DOL01 Department of Labor DOS01 Department of State … OLS01 Office of Indigent Legal Services OMH01 Office of Mental Health OPD01 Office for People with Developmental …

https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoices

Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems

… systems are secure, operating effectively, and available to continue critical processing in the event of a … registration systems are secure operating effectively and available to conti …

https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systems

Selected Aspects of the Dam Safety Program (Follow-Up)

… in our initial audit report, Selected Aspects of the Dam Safety Program (Report 2006-S-61). Background The initial … report, issued on March 11, 2008, examined the actions Dam Safety officials took to correct conditions at deficient dams. Officials had been slow to compel dam owners to correct the deficiencies identified and its …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-follow

Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)

… However, we found no evidence that DHCR had approved the residency of these tenants. Key Finding We found that DHCR …

https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-follow

Administration of Non-Competitive and Limited-Competition Contracts (Follow-Up)

… or foster parents. Consequently, in some cases, the health and safety of children were placed at risk. We also …

https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-follow

Status of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)

… our initial report,  Status of the Board-Approved Capital Plan for 2005-2011 (Report 2008-S-48). Background Our initial … status of the project items in the Board-Approved Capital Plan for 2005-2011. We also examined whether the project items on the capital plan were starting and finishing on time and remaining within …

https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-follow

Oversight of Adult Protective Services Programs (Follow-Up)

… from abuse, neglect, financial exploitation, or other harm; and have no one available who is willing and able to … is responsible for assessing the adult's needs and risk of harm, which may also require coordination with law …

https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-follow

Enforcement of Commission Orders and Other Agreements

… Objective To determine whether the Public Service Commission (Commission) monitors utilities’ … across the State. Through its Department of Public Service (Department), the Commission works to ensure … to services to outlying areas, or enhance quality of service. These conditions are listed in Commission Orders …

https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreements

Town of Davenport - Transparency (2018M-85)

Town of Davenport Transparency 2018M85

https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85

Town of Franklin – Financial Condition (2018M-8)

… Key Findings Since 2014, the town-outside-village (TOV) Highway fund balance decreased by 59 percent to $87,500, or … Key Recommendations Reduce the Town’s reliance on TOV Highway fund balance as a financing source for recurring …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process

… generally may, by resolution, authorize payment in advance for public utility services, postage, freight and express … petty cash payments will involve small amounts required for infrequent purchases, such as office supplies. The amount … petty cash fund should periodically request reimbursement for the fund by submitting all bills or receipts for …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-audit

Selected Aspects of Discretionary Spending

… whether discretionary spending by the New York State Energy Research and Development Authority complied with its … 2010 through March 31, 2012. Background The New York State Energy Research and Development Authority (Authority) was … and technology to solve some of New York’s most difficult energy and environmental problems in ways that improve the …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2