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Gloversville Public Library – Claims Processing (2014M-81)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s internal controls over claims … fiscal year total $483,000. Key Finding The Board does not have policies or procedures to ensure that claims are …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… was to examine the Authority’s procedures for monitoring water accountability and addressing water loss for the period January 1, 2014 through June 30, 2015. Background The Upper Mohawk Valley Regional Water Board was created in 1994 under New York State Public …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Saratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls over water … in 1990 under the New York State Public Authorities Law to acquire, construct, operate and maintain wholesale water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Crown Point Central … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mVillage of Schuylerville – Procurement (2014M-228)
… The purpose of our audit was to evaluate the Village’s procurement practices for the period June 1, 2012 through … did not always use competitive procedures for the procurement of goods and services as required by statute. A … Village of Schuylerville Procurement 2014M228 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Tompkins County Public Library – Financial Management (2015M-250)
… of Audit The purpose of our audit was to examine the Library’s financial condition and internal controls over Library operations for the period January 1, 2014 through May 31, 2015. Background The Tompkins County Public Library is the central library for the Finger Lakes Library …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Longwood Public Library – Bank Account Management (2015M-309)
… our audit was to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, … Longwood Public Library Bank Account Management 2015M309 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309City of Elmira – Audit Follow-Up (2017M-90-F)
… - pdf ] Purpose of Audit The purpose of our review was to assess the City’s progress, as of May 2020, in … The purpose of our review was to assess the Citys progress as of May 2020 in implementing …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fTown of Warrensburg - Procurement (2014M-96)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing process for the period of … The purpose of our audit was to review the Towns purchasing process for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Stony Point – Claims Processing and Purchasing (2014M-239)
… not consecutively numbered between monthly abstracts. One abstract with no supporting claim detail was signed by four …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Erin– Inappropriate Highway Purchases (2014M-16)
… of our audit was to review Highway Department purchases for appropriateness for the period January 1, 2007 through September 10, 2013. … and four council members. Budgeted appropriations for 2013 for the general and highway funds were $316,984 and … of our audit was to review Highway Department purchases for appropriateness for the period January 1 2007 through …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Town of Covert – Financial Management and Justice Court (2015M-180)
… 2014 through May 20, 2015. Background The Town of Covert is located in Seneca County and has a population of … and retained where no other evidence of moneys received is available. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… 1, 2014 through January 31, 2016. Background The Maple Avenue Volunteer Fire Company #4 is a volunteer organization … Maple Avenue Volunteer Fire Company 4 Cash Disbursements 2016M118 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… Key Findings The bylaws provide limited guidance to enable Department officials to adequately oversee financial operations. The Department … adopt and implement written policies and procedures to control and monitor the Department’s financial operations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… balance for the payroll bank account did not reflect the true cash balance. The bank reconciliations were reviewed by … balance shown on the District’s books represents the true book balance. Ensure the review of bank reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… care deserts, low wages and high prices that are putting a financial strain on families statewide, according to a new … the workforce issues will fall short.” "If there was any politician left who truly didn’t understand why we need to … of their operation and service. Care requires personnel on site, and cannot be substituted by technology or capital …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsDiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… conducted between 2019 and 2025, covering conditions at 26 Mitchell-Lama housing developments in New York City and … and remains one of the few long-term affordable options for middle-income New Yorkers. When unsafe conditions go … proper documentation, including invoices and receipts, for all spending. Increase monitoring and accountability of …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… these properties are managed responsibly and that tenant apartments are safe, well-maintained, and affordable.” The … 92 Mitchell-Lama developments in the city with 46,787 apartments and is responsible for ensuring that managing … million without evidence of competitive bidding or HPD approval. Clinton Towers (Manhattan) Auditors reviewed 226 …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsState Agencies Bulletin No. 763
… of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/763-implementation-bonus-payment-and-other-increases-non-arbitrationDiNapoli: Fiscal Stress Down Slightly in Villages
… 18 villages in New York in some level of fiscal stress. For 2015, three villages have been classified as in … during the period. DiNapoli released fiscal stress scores for school districts . In April, scores for the 17 cities with non-calendar fiscal years will be …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villages