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Town of Java – Tax Collection Remittance (P1-24-21)
… whether the Town of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town … whether the Town of Java Town Tax Collector remitted all collections as required by New York State Town Law Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Allen – Town Clerk Collections (2024M-120)
… within three business days of being collected for total daily aggregate collections exceeding $250, as required. …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120City of Little Falls – Budget Review (B25-3-9)
… the time the deficit bonds or notes are issued. New York State Local Finance Law Section 10.10(d) requires the City to submit to the State Comptroller each year, starting with the fiscal year … 30 days before the date scheduled for the Council’s vote on the adoption of the final budget, or the last date on …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Town of Lewis – Records and Reports (2025M-17)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17DiNapoli: Rural Counties Face Shortage of Health Professionals
… and gynecologist (OBGYN) doctors, dentists and mental health practitioners, with several counties having no pediatricians or OBGYN doctors at all. The shortage of mental health practitioners in New York’s rural counties may … Professional Shortage Areas for primary care, dental and mental health; all 16 counties examined have shortage …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… partnership, society, trust, or any other nongovernmental entity or instrumentality of a government, including a … STATE CONTRACTING ENTITY RESPONSIBILITY To comply with the Act, State agencies, … including SUNY and CUNY. EXEMPTIONS A State contracting entity may enter into a contract with a person on the list on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Town of Farmersville - Justice Court Operations (2019M-50)
… Determine whether Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50Town of Cortlandville - Improving Private Property (2018M-219)
… maintain a Board member’s property with no lease agreement in place. Key Recommendation Consider the legal implications …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Town of Milan - Town Clerk/Tax Collector (2018M-257)
… complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector maintained adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling … 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Oversight of Afterschool and Summer Youth Employment Contracts
… Afterschool System Program (COMPASS) provides school-age youth with academic support, arts, cultural … experiences, and sports/recreation activities when school is not in session. According to Department contracts, … in violation of contract provisions, including a work site supervisor who approved her own daughter’s time sheets …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsCity of Long Beach - Budget Review (B19-7-4)
… budget review issued in May 2018. Background The City of Long Beach, located in Nassau County, has been authorized to … yet expenditures have averaged $2.2 million over the last three years. City officials only partially implemented …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Village of Atlantic Beach - Cash Disbursement (2018M-253)
Determine whether Village officials ensured that cash disbursements were properly supported audited and for valid purposes
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of North Salem - Agricultural Exemptions (2018M-194)
… calculated. Key Recommendations Ensure property owners submit an initial or renewal application, when required, with … agricultural structures exemptions on an annual basis to verify that the 10-year exemption term has not expired. … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Seneca Falls - Financial Management (2018M-266)
Determine whether the Board and Town officials effectively managed and provided oversight of the Towns financial operations
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Town of Seneca Falls - Information Technology (2018M-218)
… did not: Adopt IT policies and procedures to adequately address acceptable computer use, user access rights, disaster … Adopt policies and procedures to adequately address acceptable computer use, user access rights, disaster … awareness training to personnel who use IT resources. Address the IT recommendations communicated confidentially. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Town of Queensbury - Water System Cybersecurity (2018M-268)
… comprehensive procedures for managing, limiting, securing and monitoring user access. Water plant personnel have not … Local officials agreed with our recommendations and indicated they have begun corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268City of Glens Falls – Financial Condition (2013M-150)
… needs of each fund. Officials are working along with a management company to ensure the Center is an active venue …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150DiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… After a gunman took her husband from her and injured her son, she turned her personal tragedy into a courageous …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyTown of Chester – Property Tax Exemptions (2016M-325)
… through August 2, 2016. Background The Town of Chester is in Orange County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212