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City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Purpose of Audit The purpose of our audit was to examine the effectiveness of internal … The City of Beacon is located in Dutchess County, and has a population of approximately 15,500. The City Council is comprised of the Mayor and six Council members who are the legislative body …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Purpose of Audit The purpose of our audit was to determine whether District officials … the District’s length of service award program (LOSAP) and procured goods and services in accordance with the … Bridgehampton Fire District Length of Service Award Program and Purchasing Practices 2017M251 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement of professional services and maintenance of fuel inventories for the period January 1, … Town of Hempstead Sanitary District No Six Professional Services and Fuel 2014M246 …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… – pdf] Audit Objective Determine whether Dutchess Board of Cooperative Educational Services (BOCES) officials … rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were … possible cost. Conduct a deliberate and thorough audit of electricity supply and delivery invoices prior to payment. …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andTown of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… Purpose of Audit The purpose of our audit was to review the Dover Ridge sewer and water districts’ financial operations for the period … The purpose of our audit was to review the Dover Ridge sewer and water districts financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up) (2023-F-36)
To assess the extent of implementation of the five recommendations included in our initial audit report, Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Report 2020-S-45).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f36.pdfComplete List of Fiscal Stress Scores
Complete List of 2023 NYS Fiscal Stress Scores of Villages and Cities.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/excel/2023-munis-all-data-worksheet.xlsxComparison of Overtime Earnings by Agency
Chart of a Comparison of Overtime Earnings by Agency, Jan-June, 2014 and 2015
https://www.osc.ny.gov/files/press/pdf/comparison-overtime-earnings-2014-2015.pdfComparison of Overtime Hours by Agency
Chart of a Comparison of Overtime Hours by Agency, Jan-June, 2014 and 2015
https://www.osc.ny.gov/files/press/pdf/comparison-overtime-hours-2014-2015.pdfComplete List of Fiscal Stress Scores
Complete List of 2024 NYS Fiscal Stress Scores of Villages and Cities.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2024/excel/2024-munis-all-data-worksheet.xlsxComplete List of Fiscal Stress Scores
Complete List of 2025 NYS Fiscal Stress Scores of Villages and Cities.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2025/excel/2025-munis-all-data-worksheet.xlsxCity of Salamanca – City Comptroller’s Financial Reports (2023M-97)
Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed timely and accurate annual and monthly financial reports.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/salamanca-city-2023-97.pdfTown of Exeter – Town Clerk/Tax Collector (2024M-15)
Determine whether the Town of Exeter (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections accurately and in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/exeter-town-2024-15.pdfCity of North Tonawanda - Financial Condition (2020M-90)
Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced, routinely monitored financial operations and took approp
https://www.osc.ny.gov/files/local-government/audits/pdf/north-tonawanda-2020-90.pdfTown of Chemung – Conflict of Interest (2022M-176)
… report – pdf] Audit Objective Determine whether any Town of Chemung (Town) officials had prohibited interests in Town … contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided … qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Selected Aspects of the Paratransit Call Center Operations
… Paratransit Call Center was in compliance with the terms of its contract, and if not, whether the Paratransit Division took the … actions. Our audit covers the period from the beginning of the contract, April 2013, through November 2015. … Paratransit Call Center was in compliance with the terms of its contract and if n …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsDiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler … Craig Stephen Brown, to Grand Larceny in the Third Degree and Tampering with Public Records in the First Degree, in … she pleaded guilty, Roy admitted that between May 1, 2017 and December 31, 2018, she embezzled funds from the Town of …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseOpinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency … may apply surplus surcharge monies toward the payment of interest andor principal on serial bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-5XIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… Infrastructure consists of roads, bridges, curbs and gutters, streets, sidewalks, drainage systems, lighting … historic monuments, and similar assets that are immovable and of value only to the State. Roads and bridges maintained … Infrastructure consists of roads bridges curbs and gutters streets sidewalks drainage …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… Objective To assess the extent of implementation of the 12 recommendations included in our initial audit … Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Report 2019-S-2 ). About the … To assess the extent of implementation of the 12 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-and