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Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… of our audit was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, … The Town of Amsterdam is located in Montgomery County and has a population of approximately 5,600 residents. The Town Board comprises the Town Supervisor and four Council members. The Town’s budgeted expenditures …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations … 1, 2013 through September 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Town of Westerlo – Selected Financial Activities (2013M-323)
… of the water district fund and Justice Court operations for the period January 1, 2012 through December 31, 2013. Background The Town of Westerlo is located in Albany County and is governed by a Town Board comprising … in the adopted budgets with actual rate schedules. This resulted in an accumulated operating deficit. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… complete report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) … accurately and in a timely manner. Key Findings The Clerk generally recorded collections accurately and … and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli Releases Analysis of SFY 2024-25 State Budget
… new funding and policy changes to spur the creation of much needed housing, but the state’s financial outlook … 2024-25 are projected to total $227.2 billion, a decline of $7.3 billion, or 3.1%, from the prior year. The decrease … revenue fund receipts, as well as the expected depletion of funds from the federal American Rescue Plan. In addition, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetCity of Long Beach – Budget Review (B24-7-4)
… the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the … fiscal year are reasonable. Background The City, located in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the accumulated deficit in the City’s general fund and certain other funds as of June …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Cato – Water Financial Operations (2023M-145)
… Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized billing adjustments were made. Of 464 water … that should have been billed and collected and $1,296 in overbillings. 27 percent of the water produced (at a cost …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Town of Keene – Records and Reports (2024M-27)
… and reports to manage the Town’s financial operations, account balances were inaccurate and certain revenues and …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Town of Poestenkill – Credit Card Purchases (2024M-34)
… report – pdf] Audit Objective Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured credit card … initiate corrective action. … Determine whether the Town of Poestenkill Town Town Board Board ensured credit card …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Forensic Audit of Dual Employment Approvals and Conflicts
… do so; were working their required hours at each employer; and were not violating any safety regulations. Our audit … 2009 through June 30, 2010 for payroll analysis purposes, and through December 31, 2011 for field observations. … Background The MTA provides transportation services in and around the New York City metropolitan area. MTA's Code of …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsVillage of Fort Johnson – Claims Processing (2016M-324)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the … 2016. Background The Village of Fort Johnson is located in the Town of Amsterdam in Montgomery County and has … approximately $268,000. Key Finding Village officials have established effective procedures that ensure claims are …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Distribution of Utility Arrears in New York State
… are downstate: 60 percent of customers in arrears are in New York City and Long Island and they comprise 68 percent of the … and Electric (RG&E) provides service in the western and central portions of the State. Central Hudson Electric and …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateVillage of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and … 1, 2014 through December 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Village of Irvington – Selected Financial Activities (2015M-265)
… Purpose of Audit The purpose of our audit was to examine cell tower revenues and the … June 1, 2013 through June 30, 2015. Background The Village of Irvington is located in the Town of Greenburgh in …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Town of Watertown Fire District – Procurement (2022M-155)
… report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to … policy. As a result, the Board and District officials do not have assurance that goods and services are acquired at …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Controls and Management of the Unemployment Insurance System
… Objective To determine whether the Department of Labor (Department) has taken appropriate steps to oversee … critical steps established in the Security Policy and the Classification, Encryption, Authentication, and Logging … data comply with provisions of the Security Policy, the Classification, Authentication, Encryption, and Logging …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemVillage of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Town of Chester – Property Tax Exemptions (2016M-325)
… through August 2, 2016. Background The Town of Chester is in Orange County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of LaGrange – Selected Financial Activities (2013M-107)
… 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. … The Court received $146,479 of bail money and $903,837 in fines and surcharges during our audit period. Key Findings … that it already owns to process and print payroll checks in house rather than using a contractor to process payroll. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Anthem Blue Cross – Coordination of Benefits With Medicare
To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare coverage
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicare