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Town of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72DiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… Tax collections of $4.9 billion in February were $21.6 million above the state’s latest … “This year’s budget assumed relatively modest growth in tax revenues, and so far receipts have been higher than initially expected,”DiNapoli said. “The state is in a strong fiscal position but there is volatility that …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileDiNapoli: NYC Spending Priorities Shifted During Pandemic
… shelters ($303 million), education enrichment programs (Summer Rising, $101 million), more Fair Fares public transportation … New Yorkers ($75 million) and expanded slots for the Summer Youth Employment Program ($57 million). Also, public …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicVillage of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … accounting procedures. As a result, inadequate records and reports were maintained and the Board lacked the financial information necessary to … Dolgeville Village Treasurer maintained adequate records and reports to allow the Board of Trustees Board to properly …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Management of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… included in our initial audit report, Management of Indoor Air Quality for Individuals With Asthma (Report … hospitalizations due to asthma and limiting exposure to indoor air pollutants that are known asthma triggers. To … DOH, through its contracts with LHDs, identified poor indoor environmental conditions that impact residents with …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followFormer Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… P. Langey, and New York State Police Superintendent Steven G. James announced the arrest of the former Captain of … Michael P Langey and New York State Police Superintendent Steven G James announced the arrest of the former Captain of …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kDivision of Housing and Community Renewal Bulletin No. DH-104
… regarding tax information may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-104-2019-rrsu-over40-comp-time-ii-cash-outFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of finances. … only focus on the inflows and outflows of current financial resources—cash or liquid assets that are available … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of finances. … only focus on the inflows and outflows of current financial resources—cash or liquid assets that are available … in Fund Balances (Deficits) in the Comprehensive Annual Financial Report . * The State’s governmental funds include …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataCity of Olean – Budget Review (B1-13-2)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Lancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lancaster-2022-37.pdfOversight of Obesity and Diabetes Prevention Programs
… (Department) measured the effectiveness of the obesity and diabetes prevention programs in meeting their goals and whether it provided effective oversight of its service … of Health measured the effectiveness of the obesity and diabetes prevention programs in meeting their goals and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsVillage of Sidney – Financial Activities (2023M-14)
… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … satisfy the liabilities. Key Recommendations Analyze the airport’s revenues and expenditures to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14NYSLRS 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.pdfFederal Funds to New York City: Individuals with Disabilities Education Act
The Individuals with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least restrictive environment possible to children with disabilities and provides federal funding to support that mission
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-individuals-with-disabilities-education-act.pdfWilliamson Central School District – Procurement of Professional Services (2016M-55)
… The Williamson Central School District is located in the Towns of Ontario, Marion, Sodus and Williamson in Wayne County. The District, which operates … $22 million. Key Findings The purchasing policy and regulations do not provide guidance for seeking …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesVillage of Kaser - Refuse User Fees and Records (2018M-97)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Friendship Central School District – Fund Balance and Reserves (2022M-55)
… restricted funds to general fund surplus fund balance in compliance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Fund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of finances. … only focus on the inflows and outflows of current financial resources— cash or liquid assets that are available … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataComptroller DiNapoli Releases Municipal Audits
… Law limits the ability of municipal officers and employees to enter into contracts in which their personal financial … written policies and procedures for purchasing fuel from gas stations and monitoring fuel held in reserve tanks. In …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits