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Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… l Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board … for the fiscal year ending May 31, 2023 was not presented to the Board until March 2024, more than nine months after … 30. Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and New York …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, … 30 and Village Law Section 4-408. Although our review did not identify any significant fiscal concerns with the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Nelliston – Department of Public Works Payroll (2015M-104)
… totaled approximately $464,000. Key Findings The Board did not establish policies and procedures or implement …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Town of Brasher – Spending of Casino Compact Money (2013M-131)
… The Town of Brasher is located in St. Lawrence County and has approximately 2,500 residents. The Town Board, which … the Town’s legislative body, includes the Town Supervisor and four Board members. The Town’s 2012 budget appropriations … totaling $38,322 were not adequately supported and a payment of $36,358 was not Board-authorized. The …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… filed an AUD for 2008 or any of the subsequent years and did not file its 2012 property tax cap computation with OSC. … the cap limit by approximately $11,800. The Board did not audit the books and records of the Supervisor or Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… To examine the adequacy of internal controls over selected financial activities to properly account for and safeguard Town funds. Key Findings The Board … management or the claims audit process. The former senior account clerk (account clerk) paid a vendor, who is a …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Oversight of Information Technology Consultants and Contract Staffing
… Objective To determine if the Office of Information Technology Services (ITS) is adequately … IT products and services that support the mission of the State. ITS procures services through consultants and … and procurement unit that oversees the procurement of contracts and other purchases, including those for IT …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… Purpose of Audit The purpose of our audit was to examine the Clerk-Treasurer’s records and … 1, 2015 through April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben … Village of South Corning ClerkTreasurers Records and Reports 2017M114 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… make purchases totaling approximately $14,000. The Board did not audit and approve the associated claims before payment. The Board did not contract for an independent audit of its 2017 records …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… effectively managed fund balance. Key Findings The Board did not adopt realistic budgets or effectively manage fund …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… and enforced. Board-adopted water rates were incorrectly setup in the billing and collection software. Customer bills … charges. Ensure Board-adopted water rates are correctly setup in the billing and collection software. Generate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229DiNapoli and Schneiderman Announce Guilty Plea in $120K Fraud of State Pension Benefits
… today announced that Graycelia Cizik, 64, a resident of Polk County, Florida, pleaded guilty to a one-count … York state pensioner who retired from the Port Authority of New York & New Jersey and died in 1988. According to the … when he died and failed to notify the Retirement System of Wynn’s death. Instead, Cizik submitted false information …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-and-schneiderman-announce-guilty-plea-120k-fraud-state-pension-benefitsFinancial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action. Thi
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-11-9-22.pdfNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… guidelines. Poor Housing Conditions Auditors found OMH did not adequately monitor supportive housing units. They … plans vary by provider. Auditors found that work plans did not always spell out attainable and measurable …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… calculated. Key Findings The Board of Education (Board) did not always ensure non-instructional employee overtime was …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… and State aid. Key Findings The Board and Supervisor did not adequately segregate duties related to the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Review of the Financial Plan of the City of New York, May 2023
Three years removed from the onset of the COVID-19 pandemic, New York City faces ongoing and new risks to its finances just as the economy has shown signs of slowing.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2024.pdfReview of the Financial Plan of the City of New York - July 2012
One year ago, New York City projected a budget gap of $4.6 billion for FY 2013 and out-year gaps that reached $4.9 billion.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2013.pdfReview of the Financial Plan of the City of New York - June 2011
New York City’s May 2011 financial plan projects a surplus of $3.2 billion for FY 2011.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2012.pdf