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Reporting on Foreclosure of Real Property Funds – Kings County
… whether referees are properly reporting and accounting for foreclosure funds in Kings County. Our audit covers from … The Office of Court Administration is responsible for directing and overseeing the administrative operations of … referees did not always properly report and account for foreclosure funds. We reviewed 10 of 35 foreclosures with …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyList of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdfTown of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period January 1, 2013 … responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 … were not accurate. The Justice did not maintain adequate case files. The reconciled bail bank account balance did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Oppenheim – Town Clerk Operations (2014M-248)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the period January 1, 2013 through … The purpose of our audit was to examine the Clerks operations …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Exeter – Records and Reports (2015M-23)
… and accurate records. The last time the Supervisor filed the annual financial report was for the 2010 fiscal … and the tax levy limit calculation has never been filed since the inception of the tax cap law for the 2012 …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Restrictions on Consecutive Hours of Work for Nurses
… enforcing the Restrictions on Consecutive Hours of Work for Nurses Law. The audit covers the period January 1, 2015 … to as the Restrictions on Consecutive Hours of Work for Nurses Law (Law) – and Part 177 of Title 12 of the New … of patient care by limiting consecutive hours of work for Registered Nurses and Licensed Practical Nurses in …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesOversight and Monitoring of the Universal Pre-Kindergarten Program
… York City Department of Education’s (DOE) monitoring of Universal Pre-Kindergarten (UPK) programs’ compliance with … the New York City Department of Educations monitoring of Universal PreKindergarten UPK programs compliance with …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… overpaid Ambulatory Patient Groups (APG) claims because of deficiencies in the claims processing and payment system. … reimbursed based on a patient's condition and complexity of service. The APG system was adopted by the Department of Health (Department) in an effort to more accurately pay …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsMonitoring and Administration of Public Protection Grant Programs
… for about 85 percent of violent crime – such as aggravated assault, forcible rape, and robbery – in the State, excluding …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsOversight of Afterschool and Summer Youth Employment Contracts
… We found 168 of the participants never reported to the job placements. These openings were never filled. We identified at least $19,239 in …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
The COVID-19 pandemic brought a halt to the growth of the construction industry nationwide which, prior to the pandemic, had been growing strongly. This was especially true in New York State and New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2021.pdfTown of Worth – Audit Follow-Up (2014M-323-F)
… focused on the 2018 and 2019 fiscal years, when the Town’s records and reports were maintained by the former Supervisor. …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fVillage of Pittsford – Audit Follow-Up (2017M-51-F)
… is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is … of Trustees (Board), which is composed of four Trustees and the Mayor. The Village’s annual budget for the 2016-17 … $1.3 million funded primarily through real property taxes, sales tax, State aid and user charges. Results of Review …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fCity of Elmira – Audit Follow-Up (2017M-90-F)
The purpose of our review was to assess the Citys progress as of May 2020 in implementing our recommendations in the audit report released in August 2017
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fTown of Amenia – Leave Accruals (2013M-361)
… Purpose of Audit The purpose of our audit was to determine whether … The purpose of our audit was to determine whether employees were …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Town of Fishkill – Audit Follow-Up (2013M-246-F)
… in Dutchess County. The Town Board is the legislative body responsible for managing Town operations. The Recreation …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fTown of Fishkill – Audit Follow-Up (2013M-188-F)
… was to assess the Town’s progress, as of March 25 2015, in implementing our recommendations in the audit report released in September 2013. Background The Town of Fishkill is located … was to assess the Towns progress as of March 25 2015 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-188-fTown of Dansville - Board Oversight (2014M-115)
… The Board did not audit, or cause to be audited, the records of the Supervisor, Clerk or Tax Collector, which would have helped to detect any discrepancies. Our tests of cash receipts and disbursements for both the … Annually audit or contract for an audit of the books and records of all departments that receive and disburse Town …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Village of Washingtonville – Budget Review (B26-6-1)
… Village officials have not complied with some of the requirements of Chapter 206. Certain significant revenue and … fees – deficit bonds revenue of $179,071, which is a new revenue in the 2026-27 budget to cover the portion of the … of approximately $139,600 for payments due to the New York State Local Retirement System is underestimated by …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Town of Oxford – Financial Condition (2024M-135)
… Financial Report (AFR) filings. Understanding the Program A key measure of a town’s financial condition is its level of fund balance, which is the difference between … $1.3 million. OSC previously released an audit of the Town in 2017 which identified budgets that relied on fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135