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Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the condition of the … recommendations to help the Board and CFO improve the transparency of their fiscal activities. Village officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. The … year AFRs were prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Almond Village Board of Trustees Board Conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report: Oversight of Persons Convicted of Driving While Intoxicated, issued … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followOversight of Selected Fiscal Aspects of Homeless Shelter Services
… has adequate controls over the contracted homeless shelter contract procurement and rate-setting processes, and whether … acquisitions. DHS is responsible for establishing the contract rates awarded to shelter providers. DHS uses a … an annual Budget Construct spreadsheet that tracks contract rates and rate guides listing recommended rates …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
To assess the extent of implementation of the 11 recommendations included in our initial audit report Oversight of Contract Expenditures of Bowery Residents Committee Report 2019N8
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Town of Dix – Supervisor’s Control of Cash (2022M-57)
… bookkeepers, who performed all financial duties, including online banking. The Town Board (Board) did not adopt written … and procedures for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received … and procedures for cash receipts and disbursements and online banking. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial operations for the period … approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of oversight of the Village’s financial activities, the Treasurer was able to misappropriate as much as $83,000 of Village funds prior …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - City of Rome (S9-21-3)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Adequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… across New York State. Some local governments have seen little to no impact on their financial operations, while …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11Adequacy of 2021 Budgets - Town of Elma (S9-21-8)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent … The purpose of our budget review was to provide an independent …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Village of Belle Terre – Audit of Claims (2013M-87)
… 2012 were $995,825, funded primarily with real property taxes. Key Finding Generally, the Board conducts a thorough …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… across New York State. Some local governments have seen little to no impact on their financial operations, while …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16