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Village of Parish – Board Oversight (2012M-240)
… 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. The Village Board … Village’s 2010-11 expenditures were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Forestport – Financial Management (2013M-184)
… 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The … revenues. As a result, at the end of 2012, fund balance in the general fund had increased to $741,000 or 67 percent … and sewer districts were not properly funded, resulting in the general fund having to make interfund loans to these …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184City of Lockport – Fiscal Stress (2013M-330)
… million), water fund ($275,000), sewer fund ($370,000) and refuse fund ($212,000) for the fiscal year ending December … inaccurate reporting likely contributed to the continuing cash flow problems the City experienced in its 2012 and 2013 … will be substantially greater as of December 31, 2013, as a result of the operating deficits we forecast for the 2013 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Scriba – Board Oversight (2017M-83)
… interest, whether water district assessments were levied in accordance with local law requirements, and whether Town … August 31, 2016. Background The Town of Scriba is located in Oswego County and has a population of approximately 6,840. … $455,638 and a Board member had a prohibited interest in contracts totaling approximately $2,540. Several …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Somers – Justice Court (2013M-198)
… The Town of Somers is located in Westchester County and has a population of approximately 20,400. The Town is … by the Town Board which comprises the Town Supervisor and four elected Board members. The Town Court operates with two Justices and two court clerks. The Court collected approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Guilderland – Information Technology (2025M-61)
… Did Town of Guilderland (Town) officials adequately secure and protect information technology (IT) assets against unauthorized use, access and loss? Audit Period January 1, 2024 – January 10, 2025 … Did Town of Guilderland Town officials adequately secure and protect information technology IT assets against …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Department of Transportation Bulletin No. DOT-46
… employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-46-2025-call-out-response-payment-fiscal-year-2024-2025Collection of Fines Related to Tenant Complaints
… laws and regulations related to nearly 1 million regulated apartments in the State. Between January 1, 2016 and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsDiNapoli: Report Warns of Growing State Debt
… of debt, including voter approval of borrowing and better capital planning for infrastructure projects. "New York faces … My debt reform proposal would help ensure effective capital planning and manageable debt levels." The Debt Reform … include bonds issued by the Tobacco Settlement Financing Corp. and certain bonds issued in recent years to pay for …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtTown of Lockport – Justice Court (2018M-36)
… Town of Lockport Justice Court 2018M36 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36City of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in … $15.5 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310City of Olean – Budget Review (B1-15-2)
… revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. … deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while … the significant revenue and expenditure projections in the proposed budget are reasonable. The City has made progress in …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Village of Rhinebeck – Water Fees (2013M-311)
… 2013. Key Findings The Village’s internal controls over billing, collecting and enforcing water fees need to be … records. Key Recommendations Segregate the Clerk’s water billing and collecting duties or implement compensating …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Town of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … January 1 through December 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a … The purpose of our audit was to evaluate the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182City of Yonkers – Budget Review (B22-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … The significant revenue and expenditure projections in the proposed budget are unreasonable. In addition, …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Town of Oxford – Financial Condition (2024M-135)
… The Board did not receive complete and accurate financial records and reports or request additional financial information, which hindered its … did not maintain complete and accurate financial records and reports, the Board did not provide appropriate … The Board did not receive complete and accurate financial records and reports or request additional financial …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Town of Esperance – Fund Balance (2016M-405)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … a fund balance policy. Key Recommendations Develop a plan to reduce the amount of available fund balance in a manner … establishes reasonable levels of fund balance in order to meet the Town's needs. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Village of Suffern – Financial Condition (2013M-273)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period of … throughout the year and make necessary adjustments to ensure that deficits do not occur and implement a plan to reduce current unexpended fund deficits. …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … Town of Deerpark Budget Review B61318 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18City of Troy – Budget Review (B17-5-13)
… refuse and garbage fees to finance the City’s waste and recycling services, but the Council has not yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. All six of … the budget if it decides to implement a new waste and recycling fee. If the fee is not authorized, or is authorized …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13