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Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
Determine whether Town of Hempstead (Town) officials effectively monitored Town vehicles and fuel usage for loss, waste or misuse.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hempstead-2022-25.pdfTown of Batavia – Water and Sewer Operations (2018M-12)
Town of Batavia – Water and Sewer Operations (2018M-12)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-batavia.pdfNYSLRS Record of Activities - Elected and Appointed Officials Presentation
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/record-of-activities-elected-appointed-officials-08-17-22.pdfTown of Deerpark – Real Property Tax Collections (2017M-277)
Town of Deerpark – Real Property Tax Collections (2017M-277)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-deerpark.pdfMonitoring of Construction Management (2020-S-42) 180-Day Response
Objectives To determine if the Office of General Services (Office) is adequately monitoring construction management contracts to ensure they meet the terms and requirements, and if the oversight and administration costs associated with carrying out this function are supported and related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s42-response.pdfOversight of Managed Long-Term Care Member Eligibility (2020-S-52)
To determine whether the Department of Health made improper Medicaid managed long-term care (MLTC) premium payments on behalf of ineligible enrollees.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s52.pdfTown of Hempstead – Information Technology Access Controls (2021M-158)
Determine whether Town of Hempstead (Town) officials established adequate access controls to help safeguard Town information technology (IT) systems against unauthorized access.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hempstead-2021-158.pdfVillage of Hewlett Bay Park – Financial Management (2022M-30)
Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic budgets, and monitored and effectively managed the fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hewlett-bay-2022-30.pdfOversight of the Farm-to-School Program (2020-S-9) 180-Day Response
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s9-response.pdfTown of Shandaken – Employee Compensation and Benefits (2017M-289)
Town of Shandaken – Employee Compensation and Benefits (2017M-289)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-shandaken.pdfOversight of Runaway and Homeless Youth (Follow-Up) (2021-F-24)
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Homeless and Runaway Youth (Report 2019-S-47).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f24r.pdfFiscal Oversight Responsibilities of the Governing Board Webinar Presentation
The governing board’s oversight role can touch virtually every aspect of a local government’s operations. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements. We will also provide resources availabl
https://www.osc.ny.gov/files/local-government/academy/2022/pdf/fiscal-oversight-responsibilities-of-the-governing-board-4-27-2022.pdfOversight of Mental Health Education in Schools (2020-S-63)
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63.pdfTown of Delhi - Highway Department Leave Records (2020M-53)
Determine whether Town of Delhi (Town) officials accurately maintained Highway Department (Department) employee leave records.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delhi-2020-53.pdfRecord of Activities: Elected and Appointed Officials Webinar Presentation
The purpose of an ROA is to establish an Official’s service credit in NYSLRS. During this training, we will go over what is required on an ROA, as well as walk you through how to complete an ROA utilizing a template, available on the NYSLRS website.
https://www.osc.ny.gov/files/local-government/academy/2022/pdf/roa-presentation-may-22.pdfVillage of Port Jefferson – Justice Court Operations (2020M-56)
Determine whether the Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/port-jefferson-2020-56.pdfTown of Moreau – Budgeting and Multiyear Planning (2017M-185)
Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-moreau.pdfVillage of Dansville – Water and Sewer Operations (2017M-273)
Village of Dansville – Water and Sewer Operations (2017M-273)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-dansville.pdfRecent Trends and Impact of COVID-19 in Brooklyn
Brooklyn (coterminous with Kings County) experienced the largest population growth among New York City’s boroughs between 2010 and 2020 and appears poised to keep growing.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2023.pdfReview of the State Fiscal Year 2022-23 Executive Budget
The State Fiscal Year 2022-23 Executive Budget represents the first budget in modern times that is projected by the Division of the Budget to remain in balance throughout the Financial Plan period, including one additional year beyond the typical four-year forecast period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-review-2022-23.pdf