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Town of Deerpark – Budget Review (B6-15-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Town of Sidney – Budget Review (B4-14-19)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. Local … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Town of Otsego – Financial Condition (2013M-307)
… August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the Village of … been. While the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually used $350,672 (24 percent) …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307College of Plattsburgh – Selected Employee Travel Expenses
… diverse population of undergraduate and graduate students for a wide range of professional pursuits, responsible … 2011. Of that amount, $1,311,659, or about 46 percent, was for reimbursements to employees for travel expenses and … to ensure appropriate use of the State travel card and reimbursement of travel expenses. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesCollege of Geneseo – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … costs totaling $252,042. Key Findings The travel expenses for the three College employees selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesCollege of Fredonia – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between … The five employees are athletic coaches, professors or administrative staff whose travel consisted primarily of team travel, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesTown of Laurens - Budget Review (B4-14-21)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are … was categorized as being “susceptible to fiscal stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Town of Galen – Financial Management (2014M-341)
… June 12, 2014. Background The Town of Galen is located in Wayne County and has a population of approximately 4,300. … of an independent public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, … and manage the ambulance service as a Town department in accordance with law. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Village of Suffern – Budget Review (B24-6-3)
… funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that have been … of $12,533,658, which is within the limit established by law. Key Recommendation Be mindful of the legal requirement … no more than the tax levy limit as permitted by law unless the Village Board properly overrides the tax levy …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Oversight of the Early Intervention Program (Follow-Up)
… earlier a developmental delay or disability is identified, and the sooner services begin, the less likely it is that the … services later. Young children missing these opportunities for early intervention services are potentially at greater … Health Law include specific requirements and time frames for the provision of Program services. One requirement is …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followConflicts of Interest of Municipal Officers and Employees
… heard of the phrase “conflict of interest.” The phrase can apply in a variety of situations which all have one thing … exceptions also described below. What powers and duties can cause an interest in a contract to be prohibited? If you … having a value of $75 or more under circumstances where it can be reasonably inferred or expected that the gift was …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… totaling $22,010 for a storage building on Department property were not permissible by law. The Board entered into … Recover the cost of building the building on Department property or consider entering a lease for the use District’s property. Properly negotiate future contracts and ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Collection and Use of the Motor Vehicle Law Enforcement Fee
… from April 1, 2008 through March 31, 2012. Background New York State collects the Motor Vehicle Law Enforcement Fee … staffed and since 2008 the unit has not purchased any new equipment. According to the State Police Annual Motor …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeCollection of Petroleum Business Tax and Motor Fuel Excise Tax
… that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation. Our audit … to January 31, 2019. About the Program Petroleum Business Tax (PBT) is paid by petroleum businesses for certain types …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
Determine whether financial information was made available to the City Council and City officials for the effective management of operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/mount-vernon-2020-96.pdfTown of Parish - Financial Condition and Supervisor's Records (2019M-58)
Determine whether the Board adequately managed the Town’s financial condition and received accurate financial reports to help it do so.
https://www.osc.ny.gov/files/local-government/audits/pdf/parish-58.pdfOversight of Information Technology Consultants and Contract Staffing (2018-S-38)
To determine if the Office of Information Technology Services (ITS) is adequately monitoring information technology (IT) services procured from consultants...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s38.pdfRestrictions on Consecutive Hours of Work for Nurses (2017-S-14)
To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s14.pdfDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… total $5.1 billion below receipts in the previous year. All Funds disbursements would increase by $213 million (0.1 … this year, covered largely by one-time federal aid. All Funds receipts are expected to decline in the coming year …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetTown of Perth – Conflict of Interest (2024M-142)
… had an obligation to pay. Although the Supervisor, who is a member of the Town’s Board of Ethics, had concerns with … he was unable to provide a reasonable explanation for why he did not bring this matter to the Town’s Board of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142