Search
New York City Watershed Agreement
an agreement for the purpose of protecting New York City’s drinking water supply and the economic vitality of the upstate Watershed communities.
https://www.osc.ny.gov/files/local-government/publications/pdf/nycwater.pdfCity of Mount Vernon – Building Department Fees and Fines (2014M-65)
… Purpose of Audit The purpose of our audit was to examine the City’s procedures for … 1, 2012 through September 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a … City of Mount Vernon Building Department Fees and Fines 2014M65 …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson City entered into an intermunicipal agreement to establish a joint sewage activity whereby the City and the Village jointly own a sewage treatment plant and …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… of our audit was to evaluate the City’s management of Police Department work schedules and pay rates and Fire Department work hours and time and attendance records … discussions with the employee organization of the police officers to clarify language in future collective …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… 28, 2017. Background The City of Glens Falls is located in Warren County and has a population of approximately 14,300. …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… of Audit The purpose of our audit was to assess the City’s hydroelectric power operations and software management for … services for the benefit of its residents, one of which is hydroelectric power. Budgeted appropriations for the 2016-17 … awarded an energy performance contract (EPC) for a hydroelectric power project based on inaccurate financial …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… had approximately 8,100 students during the 2015-16 school year. Budgeted appropriations for the 2017-18 fiscal year total approximately $246 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… recording and depositing the fees for code enforcement, parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… The City of Batavia is located in Genesee County and has a population of 15,645. The City is governed by a City Charter, general laws of the State of New York, and local laws and ordinances. The City has an appointed City Manager who … City of Batavia Awarding Contracts for Goods and Services 2013M296 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… budgeted appropriations and revenues. The school lunch fund has had recurring deficits. Free meals were recorded without documentation, causing lunch participation figures to be inflated and the claiming … were made to accounts without approval and voids made by food service employees were not reviewed or approved. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsVillage of Johnson City – Oversight of Justice Court Operations (2015M-29)
… performed reconciliations or accountability analyses to account for all Court funds. Key Recommendations Provide for …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… 1, 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The … Long Beach City School District Controls Over Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $86.6 million. Key Findings District officials have not … did not provide all of the services which appeared to be his responsibility. The mileage information submitted by the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… Purpose of Audit The purpose of our audit was to review the District’s … The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in Cayuga County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsBuffalo City School District – Special Education and Grant Administration (2017M-73)
… July 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an … Buffalo City School District Special Education and Grant …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationWhite Plains City School District – Procurement of Professional Services (2014M-240)
… The White Plains City School District is located in the city of White Plains, Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of Education, … Ensure that the Treasurer establishes procedures to bill home districts for foster care children who are enrolled in the District. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, the recording of financial activity, and the information technology … City of Niagara Falls Financial Management and Information …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… 9, 2012. Background The City of Middletown City is located in Orange County and has a population of approximately … to provide written periodic financial reports for use in monitoring City financial operations. System users were … recovery plan to minimize disruption of operations in the event of a catastrophic event. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… 30 percent of its revenues ($17,241) collected from credit card payments due to the credit card vendor improperly withholding funds. Ice rink … Key Recommendations The City Clerk should work with the credit card vendor and the Internal Revenue Service (IRS) to …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14