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Oversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… as well as the basis for the reasonableness of approved rates awarded by DHS. DHS has a number of tools to guide its … a model budget tool used to negotiate the initial rates and renegotiate existing rates based on shelter occupancy and type (i.e., family or …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… March 31, 2012. Background The Town of Dresden is located in Washington County and has a population of approximately … calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by … end. Calculate the Town’s annual property tax cap limit in a timely manner and ensure the Town submits the property …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … some local officials have decided to delay capital projects, which could result in future delays to other … towns and villages across the State. The City of Saratoga Springs (City) is one of the local governments included in …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … cities, towns and villages across the State. The Town of Big Flats (Town) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… (account clerk) paid a vendor, who is a relative, a double payment of $86,154. The former account clerk did not … proposals, bids, change orders and vendor requests for payment. Auditing claims prior to payment. Establishing reconciliation procedures. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
Determine whether the Town of Highlands Town Receiver of Taxes and Assessments Receiver properly billed collected and disbursed taxes fees and penalties
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Town of Brasher – Spending of Casino Compact Money (2013M-131)
… spending plans, and the proposed purpose of any remaining funds. … Town of Brasher Spending of Casino Compact Money …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted an …
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)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities … the public regarding the condition of the CFO’s records and the Village’s fiscal activities. As a result, taxpayers …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… 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-mount-kisco-transparency-fiscal-activities-s9-24-18Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … provide oversight and segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19City of Lockport – Budget Review (B20-1-9)
… an independent evaluation of the City’s proposed budget for 2021. Background Chapter 332 of the Laws of 2014, as … deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires the … the City lost an arbitration ruling that requires it to hire 12 firefighters. City officials told us they will hire …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… report - pdf ] Audit Objective Determine whether the Town of Decatur (Town) Board (Board) provided adequate oversight of the disbursement process. Determine whether the Town … Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Office of Addiction Services and Supports: Oversight of Contract Expenditures of Palladia, Inc. (Follow-Up) (2024-F-29)
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Contract Expenditures of Palladia, Inc. (Report 2020-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f29.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.
… To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with … for women with mental illness and co-morbid substance abuse disorders at their 200-bed Tillary Street Women’s …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteOversight of Passenger Safety
… Purpose To determine whether the Office for People With Developmental … OPWDD participates in the Department of Motor Vehicles License Event Notification Service (LENS), an automated … suspended. We identified seven employees who continued to drive OPWDD vehicles assigned to transport clients, despite …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyDivision of Diversity Management
… in court under federal or State antidiscrimination laws. Nancy R. Hernandez Deputy Comptroller, Diversity Management …
https://www.osc.ny.gov/about/division-diversity-managementPerformance of Duty Disability – En-Con Police Officers Plan
… to a performance of duty disability benefit if you are found permanently disabled as a result of the performance … may also be eligible if you are permanently disabled by heart disease, but passed a physical examination upon entry … receive. The mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions, and these …
https://www.osc.ny.gov/retirement/publications/1822/performance-duty-disability