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Town of Lloyd - Financial Condition (2019M-108)
… condition. Key Findings Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108County of Oneida – County Clerk (2025M-110)
… [read complete report – pdf] Audit Objective Did the Oneida County (County) … 2,387 federal tax lien filing fees totaling over $95,000 (dating back to 2007) were not remitted to the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Metro Therapy, Inc. - Compliance With the Reimbursable Cost Manual (2012-S-164)
To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s164.pdfReport on the State Fiscal Year 2014-15 Executive Budget, February 2014
The Executive Budget holds the promise that New York State can achieve ongoing budgetary balance after decades of nearly continuous structural gaps.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2014-15.pdfTown of Johnstown - Fuel Inventory (2019M-178)
Determine whether Town officials have adequate controls over the Towns fuel inventory
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… July 8, 2014. Background The Town of Barre is located in Orleans County and had a population of 2,025 as of the … with which the Board contracted to assist the Supervisor in fulfilling his financial duties. The Town’s financial … transfers and the transfers were not always repaid in a timely manner. Board minutes contained no evidence that …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Town of Mamakating – Records and Reports (2015M-164)
… 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 … $5.7 million. Key Findings Interfund advances reported in the annual financial report as of December 31, 2014 … general and highway funds continued to be reported in the town-wide funds. While the 2014 annual financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Opinion 92-39
… upon the decision of the U.S. Supreme Court in Ball v James , 451 US 355, 101 S Ct 1011, 68 L Ed2d 150 (1981), … "the Supreme Court's latest decision in this area [ Ball v James ] now indicates that the exception recognized in Salyer …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the … required by GML Section 30 and Village Law Section 4-408. In addition, timely accounting records and water, sewer and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an … Determine whether the Village of North Syracuse Village Board of Trustees Board Conducted an annual …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Oversight of Hazardous Materials and Waste (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit … of Hazardous Materials and Waste ( 2017-S-51 ). About the Program Our initial report, covering the period January … To assess the extent of implementation of the three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followAll-Agency Contract Evaluation System
… is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation (ACE) … where performance ratings are less than satisfactory. In addition, we sought to determine whether MTA officials are … was conducted until March 13, 2020. About the Program In 1997, the MTA implemented the ACE system, a performance …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemTown of Lincoln - Town Clerk (2023M-31)
… $3,869.The former Clerk also did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through … all cash collected. For example, Town officials found $622 in cash in her office with no supporting records showing the source …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… audit was to examine internal controls over water rents in the Napanoch Water District for the period January 1, 2014 … June 10, 2015. Background The Town of Wawarsing is located in Ulster County. The Town, which has approximately 13,000 … audit was to examine internal controls over water rents in the Napanoch Water District for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Town of Wawarsing - Recreation Department Records (2019M-20)
… did not maintain adequate documentation to determine if summer camp fees were accurate. Recreation reports to the Board contained inaccurate counts of program participants and revenue. Key Recommendations The Board should adopt written procedures to ensure department records are complete and reconcile to accounting …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20DiNapoli Releases Analysis of SFY 2024-25 State Budget
… Thomas P. DiNapoli. “This year’s state budget was adopted in an improved economic environment, with state tax … decrease is primarily attributable to projected reductions in investment income, gaming receipts, and other special … depletion of funds from the federal American Rescue Plan. In addition, fiscal pressures may build as revenue streams …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetOversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… of implementation of the 10 recommendations included in our initial audit report, Oversight of Afterschool and … of 14 and 24 with paid summer employment for up to 6 weeks in July and August. The Department contracts with providers who, in turn, secure employment opportunities at local employers. …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followDiNapoli: City of Troy's Finances in Precarious Position
… Thomas P. DiNapoli. DiNapoli applauded the city’s new mayor for agreeing to take immediate steps to remedy the … finance routine expenditures. Moving forward, I urge the mayor and city council to develop a sound multi-year … findings and recommendations contained in our audit. While Mayor Madden is new to his position, he is acting decisively …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionDiNapoli: Technology Changing How Local Governments Serve Residents
… “Smart Solutions Across the State: Advanced Technology in Local Governments,” at a press conference in the City of Schenectady with Mayor Gary R. McCarthy, … provide greater internet access. The initiatives underway in Schenectady are a model for others to follow, and I …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residents