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Village of Hempstead – Budget Review (B7-14-4)

… review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget … liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …

https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4

Madison County – Temporary Courthouse Lease and Renovations (2019M-41)

… Recommendations Conduct and document a thorough analysis of leasing alternatives before making major financial …

https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41

Kingston Housing Authority – Board Oversight (2020M-103)

… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key Findings The Board did not provide adequate oversight of Authority operations. As a result: Budgets were not …

https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103

Village of Arkport – Water Fund Financial Operations (2020M-45)

… action. Appendix B includes our comment on an issue raised in the Village's response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45

Eastport-South Manor Central School District – Building Safety (2020M-18)

… the HVAC system requiring buckets in the halls to collect leaked water. Create a corrective action plan to address the … is performed in any years deemed necessary by the New York State Commissioner of Education (Commissioner) and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18

Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)

… 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95

Berkshire Fire District - District Operations (2020M-40)

… when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40

Village of Herkimer - Water and Sewer Financial Operations (2019M-102)

… action. Appendix B includes our comment on an issue raised in the Village’s response letter. … Determine whether Village …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102

Village of Andover – Water and Electric Cash Receipts (2019M-152)

… recorded and deposited in a timely manner. However, the Board has not established adequate controls over these … receipts. Village officials did not adequately segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric … duties or provide oversight of her work. As a result, the Deputy had complete control over water and electric cash …

https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152

Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)

… student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … to special education students, resulting in one district of residence being overbilled by more than $161,000 in the … not obtain the required residency documentation for 52 out of 55 students in our audit sample. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billing

Town of Dayton - Fund Balance Management (2019M-221)

… and written fund balance and reserve fund policies to help guide the budget development process. Outstanding interfund …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221

East Moriches Union Free School District – Budget Review (B7-13-3)

… in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The East Moriches Union Free … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3

East Moriches Union Free School District – Budget Review (B7-14-3)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3

Chenango Valley Central School District – Budget Review (B4-14-8)

… in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Chenango Valley Central … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023

… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … to by the Department, to ascertain the expenses incurred in administering the Acts for the State Fiscal Year ended …

https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Chenango Valley Central School District – Budget Review (B4-16-5)

… expenditure projections in the District's proposed budget for the 2016-17 fiscal year are reasonable. Background The … to fund operating deficits to submit their proposed budget 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/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5

City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)

… its uniformed personnel, including six of the 14 employees in our testing that did not complete the annual SHP Training. … B includes our comment on an issue that was raised in the City’s response letter. … audit statewide city niagara …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022

… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … to by the Department, to ascertain the expenses incurred in administering the Acts for the State Fiscal Year ended …

https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024

… Objective To ascertain the total expenses incurred in administering the Motor … Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2024. About the Program The Acts help …

https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

DiNapoli: Many Homeless Shelters in Poor Condition

… Many of the state’s homeless shelters outside New York City are in substandard condition with numerous health and safety issues that need to be addressed …

https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-condition