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Selected Aspects of Incident Intake and Investigation
… by six State Oversight Agencies (SOAs) and more than 3,000 SOA licensees, facilities, providers, or entities certified …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationTown of Tonawanda – Recreation Fees (2017M-133)
… in a timely fashion. The Board did not ensure that an annual audit of the Department was performed. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Town of Colden – Highway Operations (2017M-127)
… in the Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127DiNapoli: Financial Viability of OTBs in Jeopardy
… to harness tracks. The Comptroller said the decline in OTB revenue has had a notable impact on distributions to … OTBs was $3.7 billion from 2009 through 2013, a 24 percent drop from the $4.9 billion that was wagered from 2004-2008. … of $153 million. Suffolk OTB experienced the greatest drop, down 29 percent during this time. If these trends were …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyVillage of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Deerpark – Budget Review (B17-6-17)
… expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17City of Lockport -- Budget Review (B7-1-14)
… Purpose of Budget Review The purpose of our budget review was to … 2014, as amended by Chapter 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the … were adequate. Three of the City’s collective bargaining agreements (CBAs) have expired and 39 City employees are …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14City of Troy – Budget Review (B17-5-13)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Village of Candor – Fund Balance (2017M-148)
… The Village of Candor is located in the Town of Candor in Tioga County and has a population of approximately 850. The …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Village of Port Chester – Payroll (2017M-115)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Town of Brunswick – Justice Court (2017M-285)
… unaware of the bail account balance. There were 26 checks signed using a signature stamp rather than signed by the Justice. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Village of Afton – Board Oversight (2018M-28)
… balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November 30, 2017. … of 822. Budgeted general and water fund appropriations for the 2017-18 fiscal year totaled $571,248. Key Findings … Ensure that all system users are properly charged for water use and penalties. … Village of Afton Board …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Village of Milford – Board Oversight (2018M-25)
… oversight. The Board did not ensure that the required annual audit of the Clerk-Treasurer’s records was performed. … should perform, or cause to be performed, the required annual audit of the Clerk-Treasurer’s records. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25City of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its financial operations for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Village of Suffern – Budget Review (B18-6-4)
… we project the cost to be $2.7 million based on an average increase of 8 percent over the last five years. … than budgeted. The Village faces potential increases in salary and wages for collective bargaining agreements (CBAs) …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Village of Spencer – Board Oversight (2017M-292)
… totaled approximately $328,000. Key Findings The Board does not adequately monitor financial operations. The Board does not audit the Clerk-Treasurer’s records. Key … bank statements and bank reconciliations. Audit, or cause an audit of, the Clerk-Treasurer’s records. … Village …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Town of McDonough – Financial Operations (2017M-120)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2016 through March 23, 2017. Background The Town of McDonough is located in Chenango County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Village of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information … June 1, 2015 through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2016 through December 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Town of Lindley – Justice Court (2017M-270)
… reports to identify Department of Motor Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. … Town of Lindley Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270