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Town of Broome – Purchasing and Justice Court (2014M-255)
… was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, … is responsible for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting approximately … audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Bolivar – Community Development Block Grant (2013M-353)
… $3,000. In addition, several contractors were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or implement procedures to track CDBG funding and document …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Residents of Long-Term Care Facilities Lacking Access to Advocates
… by the federal Administration for Community Living (ACL) through that agency’s National Ombudsman Reporting …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesTown of Sardinia – Tax Relief Rebate Program (2014M-189)
… audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, 2014. … property tax relief payment. Budgeted appropriations for 2014 total approximately $1.8 million. Key Findings We … and the application process. Review and approve all claims for payment to ensure that they are supported by sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended … Examples from GASB Statement 34 Statement of Cash Flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsExamples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 … Examples from GASB Statement 34 Statement of Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsTown of Knox – Internal Controls Over Payroll (2014M-35)
… August 31, 2013. Background The Town of Knox is located in Albany County and is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Town of Ballston – Water Fund Financial Operations (2012M-258)
… 31, 2011. Background The Town of Ballston is located in Saratoga County and has a population of approximately … year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon reviewing the general ledger … of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, the Town recorded a fund …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s … January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the … Town of Argyle Town Clerk and Budgeting 2012M231 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Town of New Albion – Justice Court Operations (2014M-161)
… audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2011 … percent) totaling $16,594 were deposited between two and 36 days late and a check that was substituted for $53 … monthly accountability analysis for all moneys held by the Court. Any differences should be promptly investigated and, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… of 6,200. The Town Board comprises a Supervisor and four council members. The Town’s budgeted expenditures for 2013 … not maintain separate accounting records for each special district. The bookkeeper could not provide the Board with … or special district. The Town did not file the required annual financial report for 2010, 2011 or 2012 in a timely …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of Day – Supervisor’s Records and Reports (2014M-225)
… 1, 2013 through April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… our audit was to review the Town Clerk’s fiscal operations for the period January 1, 2008 through March 17, 2014. … our audit was to review the Town Clerks fiscal operations for the period January 1 2008 through March 17 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Review of the Enacted Budget: State Fiscal Year 2021-22
… enactment of a new State Budget. The American Rescue Plan (ARP), signed by President Joseph Biden in March, will provide … governments, school districts, and transit systems. The ARP also provides critical funding for programs to help … was approved with the $1.9 trillion American Rescue Plan (ARP). New York State will receive $12.6 billion in fiscal …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… trust funds. Account codes, accounting records, budgeting, bank accounts, etc. are not affected. …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsOversight of Juvenile Detention Facilities (Outside New York City)
… (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff. The audit covered … entities that provide supervision and care to the youth in their custody who are awaiting adjudication or …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityEnforcement of Local Law 144 – Automated Employment Decision Tools
… in a variety of ways, such as quickly scanning resumes for key words to select the most qualified candidates, … the candidate’s experience, it also comes with risks. For instance, it can amplify existing biases and create novel … of Consumer and Worker Protection (DCWP) is responsible for enforcement of key consumer protection, licensing, and …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsMedicaid Program – Oversight of Social Adult Day Care Programs
… long-term care plans to ensure social adult day care program services met program standards. The audit covered the period from January 2019 through October 2024. About the Program Many of the State’s Medicaid recipients are enrolled … longterm care plans to ensure social adult day care program services met program standards …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsVillage of Belmont – Water and Sewer Operations (2014M-101)
Village of Belmont Water and Sewer Operations 2014M101
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Oversight of Resident Care-Related Medical Equipment in Nursing Homes
… the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive inspections, testing, and … Background The Department of Health (Department) oversees nursing homes in New York State through its Division of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homes