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Homeowners Association, Inc.
… Purpose The objective of our examination was to determine whether Homeowners Association, Inc. … Background Under this contract, Homeowners agreed to provide residents with information affecting their … contract funds were budgeted for the purchase of equipment to enable Homeowners to i) operate an office; ii) provide …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incOpinion 2004-7
Whether a village may utilize the tax levy procedures for the enforcement of delinquent water user charges against properties outside the village
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Oversight of Horizon and Crossroads Juvenile Centers
… Division of Youth and Family Justice, the New York City (NYC) Administration for Children’s Services (ACS) is charged … data for the 4 calendar years 2021–2024 indicates that the number of people under 18 accused of major crimes—including … all incidents it recorded in its own incident reporting database (Group Oriented Analysis Leadership Strategies …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersTown of Morris – Board Oversight (2013M-75)
… 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. An elected …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Village of Milford – Board Oversight (2018M-25)
… 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… internal controls over service provider agreements for the period of January 1, 2012 through October 7, 2013. Background Orange County has a population of approximately 374.500 within an 812 … quarterly reports as required by contract. The Department does not have evidence that proper contract monitoring is …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Inc. is located in the Town of Forestport, Oneida County, and is governed by an elected five-member Board of Directors. … prepares a written annual report of all moneys received and disbursed. Appoint an Auditing Committee to audit the … only after bills have been approved by the membership and that checks include two signatures. … Woodgate Volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… the District’s internal controls over financial activity for the period January 1, 2013 through September 30, 2014. … distinct and separate from the Town of Hamburg, located in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342City of Gloversville – Parking Violation Operations (2016M-231)
… Establish a standard benchmark collection rate with which to periodically assess the Department’s parking …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… tuition (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish NRT rates for special education students in accordance with regulations. The District’s NRT rates … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationDiNapoli Releases City of Troy Budget Review
… Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget Review (Rensselaer County) The city’s …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewVillage of Ellicottville – Procurement (2016M-426)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … The procurement policy does not address the procedures to be followed for obtaining competitive pricing for … policy. Consider revising the procurement policy to prescribe the methods for soliciting competition for …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Board’s oversight of the Library’s financial operations for the period January 1, 2012 through May 11, 2015. … of Trustees appointed by the Town Board. Expenditures for the 2014 fiscal year totaled approximately $1.18 million. … The Treasurer does not prepare monthly financial reports for distribution to the Board for its review. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Gold Coast Public Library District – Claims Audit (2014M-237)
… Purpose of Audit The purpose of our audit was to determine whether all claims were audited before payment … was created by special act of the State Legislature to provide library services to residents of the North Shore School District, excluding …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Little Flower Union Free School District – Tuition (2015M-233)
… was to review tuition billing and collection procedures for the period July 1, 2014 through June 30, 2015. Background … an appointed nine-member Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $6.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Herkimer Central School District – Financial Condition (2016M-68)
… Background The Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has approximately … fund balance. The Board does not have a long-term plan in place but has hired a consultant to assist with long-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Town of Franklin – Financial Operations (2014M-32)
… of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. … of approximately 2,400 residents. Budgeted appropriations for 2013 totaled $1.6 million. Key Findings The bookkeeper … filed since 2008. The Board did not perform, or provide for, annual audits of the Supervisor’s financial records as …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32DiNapoli Announces Latest Fiscal Stress Scores
… under DiNapoli's Fiscal Stress Monitoring System (FSMS) and includes eight counties, nine cities, seven towns and one … office by local governments operating on a calendar year basis (Jan. 1 – Dec. 31). In New York that includes all … scored) were designated in some level of fiscal stress, up from 14.5 percent (eight of 55 scored) designated in …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresAuditors Find Safety Hazards at Pre-K Facilities in New York City
… by State Comptroller Thomas P. DiNapoli. “New York City is leading the way in providing access to Universal Pre-K … expand its existing pre-kindergarten program. In NYC, UPK is offered in public school settings through … had protruding nails and staples. A student was injured when his hand was caught on one of the nails and required …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityState Comptroller DiNapoli Releases Audits
… asset management, and travel expenses to ensure assets and information are properly managed and safeguarded. …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-audits