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Town of Nanticoke – Financial Condition Management (2017M-186)
… May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Town of Cuyler – Town Clerk Operations (2017M-207)
… rents) and real property taxes for the period January 1, 2016 through May 16, 2017. Background The Town of Cuyler … $13,800. Key Findings 149 clerk fee receipts totaling $4,200 and 53 real property tax receipts totaling $128,000 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Operational Training and Medical Assessments of Train Crews
… – Staten Island Railway (SIR) established and implemented training and retraining programs for train crews to ensure … January 1, 2013 to September 20, 2016. Background The MTA is a public benefit corporation that operates North America’s … train crews are required to take Refresher Training courses (Book of Rules [BOR] biennially and Roadway Worker …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Town of Allen - Town Clerk Fees (2016M-28)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk's financial management … 1, 2013 through November 19, 2015. Background The Town of Allen is located in Allegany County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Town of Howard - Fund Balance Management (2018M-192)
… or budgeting policies or multiyear financial and capital plans. Key Recommendations Periodically monitor adopted … polices and develop multiyear financial and capital plans. Use surplus funds as a financing source for funding …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192County of Ulster – Property Tax Exemptions (2016M-333)
… Purpose of Audit The purpose of our audit was to assess the County’s procedures for handling property tax …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Otsego County – Cost of Temporary Housing (2015M-97)
… Background The County of Otsego is located in Central New York State and has approximately 62,000 residents. The County … temporary housing costs per capita and average cost per night are higher than in four neighboring counties. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Town of Alabama – Town Clerk Operations (2013M-369)
… through November 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town Board. The Town’s 2013 general, highway, … did not deposit or remit real property taxes received in a timely manner. The Board did not conduct the required …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Operational Training and Medical Assessments of Train Crews
… the Metropolitan Transportation Authority’s New York City Transit established and implemented training and retraining … One of six MTA constituent agencies, New York City Transit (Transit) operates bus and subway service within the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsFinancial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has … December 13, 2016. Background New York State created the Advantage After School Program (Program) in 2000 to provide … the Program through its Division of Child Care Services’ Advantage After School Program Unit. As of September 1, 2016, …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programCollection and Use of Oil Spill Funds (Follow-Up)
… were weaknesses in the Department’s oversight of Major Oil Storage Facilities ( reporting and facility registration, as … follow up on the licensing status of the Petroleum Bulk Storage facilities identified as potentially misclassified. …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followDepartment of Taxation and Finance: Personal Income Tax
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … for Stopping Refunds Number Taxpayer claimed refundable credits based on incorrect information, such as inaccurate … correct income 722 4,018,168 Taxpayer used a questionable social security number 424 1,059,098 Taxpayer had …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxTown of East Hampton – Budget Review (B18-7-9)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2019 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed … 31, 2009. New York State Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Town of Red Hook - Financial Condition (2018M-171)
… [read complete report - pdf] Audit Objective Determine whether the Board effectively … they plan to initiate corrective action. … Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund had an unidentified cash balance of $16,100. The Village’s general fund and the Town of Hector were overpaid $12,231. The ambulance fund owes the …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168City of Binghamton - Water System Cybersecurity (2018M-152)
… a process for receiving and assessing system cybersecurity alerts. Adopt policies and procedures to better safeguard the …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Town of East Otto - Information Technology (2018M-156)
… a disaster recovery plan or formal backup procedures. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Village of Ballston Spa - Financial Condition (2017M-256)
… the recommendations in this report. … Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Town of Clarkson - Justice Court Operations (2018M-57)
… were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or incorrectly reported to the DMV. Key Recommendations Provide adequate oversight of Court … Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57City of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … to finance operating expenditures with debt when it should be funding such expenditures with operating revenues. The …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16