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Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… and inspected and maintained the equipment to ensure they can be deployed when needed. Our audit covered the period … continue running. Coastal flooding caused by storm surge can cause severe corrosion of Transit’s infrastructure and … In addition, Transit developed several weather plans that can be activated for extreme weather-related conditions and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsTown of Barrington – Financial Management (2017M-103)
Town of Barrington Financial Management 2017M103
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Town of Pittstown – Records and Reports (2013M-5)
… 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a population of approximately … totaling $339,000 and $487,000 as of September 2012. In addition, cash on the Supervisor’s monthly reports did not … AUDs did not agree with bank records, resulting in, for example, general fund cash being over-reported by …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has … January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has … Town of Davenport Financial Operations 2013M62 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Town of Rensselaerville – Financial Operations (2012M-168)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, through April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a … Town of Rensselaerville Financial Operations 2012M168 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Lindley – Financial Management (2012M-226)
Town of Lindley Financial Management 2012M226
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… in previous years and did not adopt a policy to govern the level of fund balance to be maintained. The Board also did … Adopt a fund balance policy that addresses the level of unexpended surplus funds to be maintained in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for … January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves … Town of Laurens Budgeting Practices 2013M204 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Spencerport – Financial Management (2013M-134)
… or procedures to govern budgeting practices or the level of unexpended surplus funds to maintain. Although the … or procedures to govern budgeting practices and the level of fund balance to be maintained for each fund. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Village of Parish – Board Oversight (2012M-240)
… that goods were received or services were rendered as part of their audit of claims and that Village officials and …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 2010, through September 25, 2012. Background The Village of Maybrook is located in Orange County in the Town of … Village of Maybrook Water Operations 2013M121 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to December 31, 2012. Background The Town of Forestport is located in Oneida County and has … Town of Forestport Financial Management 2013M184 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184City of Yonkers – Budget Review (B6-15-16)
… determined that the City's adopted budget for fiscal year 2015-16 and the related justification documents are in … by as much as $2.1 million based on the 2014-15 fiscal year overtime costs. The City plans to borrow up to $13 … an alternate source of revenue or reducing appropriations. Replace nonrecurring revenue, such as fund balance, in the …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Village of Suffern – Budget Review (B19-6-3)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Unity House of Troy – Compliance With the Reimbursable Cost Manual
… House of Troy (Unity) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … including costs, that Unity reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must … approximately $6.85 million in reimbursable costs on its CFR for the rate-based preschool special education programs …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualSelected Aspects of Toll Collections
… vehicle by completing an application. NYSTA also offers discounts or non-revenue plans to specific categories of … fee reductions, eligibility verification for certain toll discounts for residents and non-revenue E-ZPass tags, as well …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsSelected Aspects of Travel Expenses
… Purpose To determine whether travel expenses incurred by the Metropolitan Transportation … Board approved an All Agency Policy Directive entitled “Travel and Business Expense” (travel policy directive) which states that “MTA Headquarters … To determine whether travel expenses incurred by the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were … Key Findings BOCES officials did not adequately support meals provided at meetings were appropriate, which increased …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Employees’ Association collective bargaining agreement (CBA) supports a Tuesday through Saturday work week. … worked Tuesday through Saturday, as outlined by the CBA. Paid $5,445 to employees who charged a full day to …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeOpinion 2024-1
… Environmental Protection Agency, How can lead get into my drinking water? , …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1