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Village of Hewlett Bay Park – Financial Management (2022M-30)
… Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic budgets, and monitored … Determine whether the Village of Hewlett Bay Park Village Board adopted realistic budgets and monitored …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Implementation of the Security Guard Act
… requires that individuals must have a valid security guard registration issued by the Department before working as a … to maintain a computerized registry of all security guard registration applicants, through which employers must verify … for anyone having applied for a security guard registration from the Division of Criminal Justice Services. …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… A North Country court clerk was sentenced yesterday for … A North Country court clerk was sentenced yesterday for …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Services 1% of each general hospital's gross revenue received for inpatient hospital services credited to HCRA … for patient and client care provided at State-operated facilities. 31802 Hospital – Medicaid Medicaid … for care and treatment of patients in State-operated facilities. 31803 Hospital – Medicare Medicare …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… sign checks with a Board of Trustees (Board) member’s stamp, and modify or delete data in the financial software, …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollTown of Horseheads – Financial Management (2015M-211)
… through July 30, 2015. Background The Town of Horseheads is located in Chemung County and has a population of approximately 19,500. The Town is governed by an elected five-member Town Board and had …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… of January 1, 2012 through July 29, 2013. Background The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is governed by a Board … Mount Vernon Industrial Development Agency Project Approval …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalTown of Corning – Financial Condition (2020M-13)
… revenues (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. Did not … for revenues and appropriations are reasonable based on historical or known trends. Develop multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Comptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… Thomas P. DiNapoli, Attorney General Eric T. Schneiderman and New York City Department of Investigation (NYC DOI) … pocketing taxpayer dollars intended for public services and capital improvements in New York City, was sentenced to … prison. A multi-agency investigation, including NYC DOI and two federal agencies, exposed the theft of approximately …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveNeptune Hose Company No. 1 of Dryden, Inc. - Disbursements (2024M-5)
Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and properly authorized.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/neptune-hose-company-no-1-of-dryden-inc-2024-5.pdfTown of Groton – Highway Department Asset Accountability (2022M-117)
Determine whether the Town of Groton (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/groton-town-2022-117.pdfTown of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2011, to February 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which … Town of Hamden Financial Condition 2013M86 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Office of Operations: 2025 Virtual Fall Conference
… of their role in ongoing asset management and become familiar with key resources and job aids available to support …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conference-archivedHealth Information Management Department – Selected Procurement and Human Resources Practices
… determine if the Health Information Management Department at Stony Brook University Hospital complied with applicable … determine if the Health Information Management Department at Stony Brook University Hospital complied with applicable …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesCity of Amsterdam – Budget Review (B23-5-4)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation … deficits in the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. Local … Mayor submitted the 2023-24 proposed budget to the Council on April 19, 2023, or 18 days after the Charter-established …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4State Agencies Bulletin No. 1474
… 02, 03, 04 and 47 DRP reductions is less than zero (0) in one or more record number Background As Part of the New … reduction plan reductions will be repaid to the employee in equal biweekly installments over 39 consecutive pay … taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationOpinion 89-28
… cost of increase or improvement of facilities); (of excess water tank capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER DISTRICTS -- Improvement of Facilities (allocating cost of increase or improvement of facilities) -- Water Supply (financing water study) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… a long-term plan. The plan should address how you monitor and maintain assets and how much you can spend within your budget. By developing a structured approach for assessing and funding capital assets, you can help avoid the … CostSaving Ideas Capital Planning for Local Governments and School Districts …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsTown of East Hampton - Budget Review (B20-7-10)
Determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/east-hampton-br-20-7-10.pdfCity of Long Beach - Budget Review (B20-7-3)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/long-beach-br-20-7-3.pdf