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City of White Plains – Claims Auditing (2016M-367)
… July 1, 2014 through June 9, 2016. Background The City of White Plains is located in Westchester County and has … City of White Plains Claims Auditing 2016M367 …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Charlotte Valley Central School District - Budget Review (B4-15-6)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… Determine whether the Board provided proper oversight of water billing operations. Key Finding The Board did not … Determine whether the Board provided proper oversight of water billing operations …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Town of Hague – Departmental Cash Receipts (2014M-320)
… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s … 1, 2013 through April 30, 2014. Background The Town of Hague is located in Warren County and has a population of … The purpose of our audit was to review internal controls over the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning … not confirm that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed … structure, and 16 were not deposited in a timely manner. Of the 463 Recreation Department fees reviewed totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Taxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfOffice Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfOversight of Water Supply Emergency Plans
… Objectives To determine if the Department of Health (Department) is providing sufficient guidance and … was to determine whether the Department and the Division of Homeland Security and Emergency Services (DHSES) are … The Department is responsible for overseeing the delivery of drinking water to ensure that it is suitable for people to …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansDiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… and the Department of Investigation were among the 10 agencies that saw the largest decline in headcount and …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… are not prepared timely. Key Recommendations The Business Manager should ensure detailed budget to actual reports for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsChenango County – Departmental Cash Receipts (2015M-21)
Chenango County Departmental Cash Receipts 2015M21
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21Town of Roseboom - Long-Term Planning (2018M-115)
… Objective Determine whether the Board effectively planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and infrastructure needs. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115City of Peekskill – Financial Condition (2014M-105)
… Purpose of Audit The purpose of our audit was to examine the City’s financial condition to … 1, 2011 through December 31, 2013. Background The City of Peekskill is located in Westchester County and has a … City of Peekskill Financial Condition 2014M105 …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
Determine whether District officials implemented costeffective and equitable measures to control expenditures and share services
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditurePlainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… Objective Determine whether the District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for deceased retirees or their dependents. … retirees and their spouses and dependents receiving health insurance coverage. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… WaterfordHalfmoon Union Free School District Financial Management 2017M243 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mWebster Public Library - Board Oversight (2018M-125)
… Webster Public Library Board Oversight 2018M125 …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… Union Free School District is located in the Town of Southampton in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… to assess Library officials’ controls over expenditures for the period June 1, 2014 through March 22, 2016. … of Endicott Board of Trustees. Operating expenditures for 2014-15 totaled approximately $1 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Town of Cortlandville - Improving Private Property (2018M-219)
… to improve and maintain a Board member’s property with no lease agreement in place. Key Recommendation Consider the …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219