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Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Town of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and … 1, 2013 through April 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a … The purpose of our audit was to review the Towns financial records and …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly maintained Town … total $594,605. Key Finding Officials have taken steps to improve road repairs and maintenance to roads and equipment. However, they need to develop more …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Management of Unexpected Delays and Events During Winter 2017-18
… to assess whether the plans adequately addressed the needs of its passengers. This audit covered events that occurred … a State public authority created under Article 5, Title 11 of the Public Authorities Law. One of six MTA constituent agencies, the LIRR is the largest …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… Village Chief Fiscal Officers, School District and BOCES Business Officials An expendable trust is a trust whose resources, both principal and earnings, may … the necessary adjustments to the fund level statements to permit compliance with GASB Statement No. 34." This will …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Use of Electronic Benefit Cards at Prohibited Locations ( … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followTuition Assistance Program – New York College of Health Professions
… Purpose To determine whether New York College of Health Professions … by HESC. It is an entitlement program designed to help eligible students pay tuition charges in … Services Corporation should work with school officials to help ensure future compliance with the eligibility …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsAudit of the Tuition Assistance Program at Dowling College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … to the school for 2,152 students. We reviewed a sample of 125 randomly selected TAP awards paid to 123 students as … one student who had not declared a major by the beginning of her junior year. SED and HESC agree with the audit …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeReporting on Foreclosure of Real Property Funds – Kings County
… 1, 2010 through March 13, 2013. Background The Office of Court Administration is responsible for directing and overseeing the administrative operations of all courts in the New York State Unified Court System … the State's 62 counties through 13 districts. The borough of Brooklyn (Kings County) is in the 2nd District. The County …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyVillage of New York Mills – Justice Court (S9-14-4)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December … Village of New York Mills Justice Court S9144 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4DiNapoli: Numbers of Homeless Population Doubled in New York
… 2023 to January 2024, more than four times the rest of the nation. The large spike was driven by New York City and the influx of asylum seekers, but the rest of the state also had double- and triple-digit rate …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkVillage of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village of Sleepy Hollow Parking Ticket Collections 2016M408 …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… financial reports to the Board that include balance sheet account balances, detailed year-to-date …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Review of Credit Card Expenses at Finger Lakes DDSO
… from December 18, 2012 through June 4, 2014. The objective of our examination was to determine whether Finger Lakes DDSO … New York State procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is … to facilitate each agency missions, protect the interests of the State and its taxpayers and promote fairness in …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoStatus of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial report, … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followTown of Kent – Procurement and Information Technology (2017M-85)
… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and … 1, 2016 through January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of … Town of Kent Procurement and Information Technology 2017M85 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Somerset – Budgeting for Sales Tax (2016M-419)
… Purpose of Audit The purpose of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, 2016. … Town of Somerset Budgeting for Sales Tax 2016M419 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… limited. The Supervisor did not: Properly record revenues in the accounting system, prepare bank reconciliations or … by New York State General Municipal Law (GML) Section 30. In addition, the 2022 AFR was inaccurate. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Oversight of Juvenile Detention Facilities (Outside New York City)
… Objective To determine whether the Office of Children and Family Services (OCFS) adequately oversees … they meet State regulations for the health and safety of juveniles and staff. The audit covered the period from … public by promoting the safety, permanency, and well-being of our children, families, and communities. Toward this end, …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityVillage of Catskill – Accounting Records and Reports (2024M-66)
… million at May 31, 2023 in the accounting records. Comply with New York State General Municipal Law Section 30 by filing all required Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the … records as required. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66