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Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… exploitation annually in the United States. New York City (NYC) reported an average of just 2,249 such children each … Local Departments of Social Services, including the NYC Administration for Children Services (ACS) – which is … ACS was selected to plan and distribute these funds in NYC, and until 2020 provided some of the funds to the NYC …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkTown of Pharsalia – Board Oversight (2018M-59)
… paid himself more than $57,000. As a result of our audit and investigation, the former Supervisor was arrested in 2019 … Defrauding the Government, Corrupting the Government and Public Corruption. In June 2021, he pled guilty to Grand … a thorough annual audit of the financial records, reports and supporting documentation. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59U.S. Environmental Protection Agency
I write as Trustee of the New York State Common Retirement Fund (CRF, or Fund), one of the largest public pension plans in the United States, valued at $248.5 billion as of March 31, 2023.
https://www.osc.ny.gov/files/press/pdf/u.s.-environmental-protection-agency-regan.pdfDiNapoli: NYC Retail Sector Battered by Pandemic
… to help these stores survive into next year and beyond.” In 2019, the city’s retail sector had 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and contributed $55 billion in … Economic Injury Disaster Loans (EIDLs) and the Small Business Administration’s Loan Forgiveness programs, while …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicCity of Newburgh – Budget Review (B17-6-18)
… and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City … fund operating deficits to submit their proposed budgets 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/city/2017/11/14/city-newburgh-budget-review-b17-6-18Village of Greene – Investment Program (2023M-112)
… review the Village’s investment policy, as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Stafford – Capital Projects (2024M-17)
… portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Town of Putnam Valley – Purchasing (2013M-193)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 … paid more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Town of Southold – Financial Operations (2014M-299)
… was to review selected financial operations of the Town for the period January 1 through December 31, 2013. Background The Town of Southold is located in Suffolk County and has a population of approximately … an elected six-member Town Board. Budgeted appropriations for 2013 were approximately $47.9 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of Locke – Financial Condition (2020M-111)
… [read complete report - pdf] Audit Objective Determine whether the Town … annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Town of Barton – Financial Planning (2015M-52)
… Purpose of Audit The purpose of our audit was to assess the Board’s financial planning … historical trends of actual revenues and expenditures when determining amounts to be budgeted for each revenue and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Bennington – Town Clerk (2013M-319)
… The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period … The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the 2010 Census. The Town … did not record all receipts in the cash receipts journal and did not deposit amounts collected in a timely manner or …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health – Improper Medicaid Managed Care Payments for Durable Medical Equipment, … A 2015 report from the New York State Employment First Commission established an Employment First Policy for …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-281
… Unit = 28 Salary Grade = 980 Pay Basis Code = BIW, FEE Payroll Status = Active or Leave With Pay Eligible employees … see Bulletin 1575 Supplemental Wages for more information. Payroll Register and Employee’s Paycheck/Advice The … Earnings Code and the amount paid will be displayed on the Payroll Register. The appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-281-suny-recruitment-and-retention-payments-gsnu-employeesSUNY Bulletin No. SU-334
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method, … based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in PayServ. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-334-suny-recruitment-and-retention-payments-gsnu-employeesVillage of Harriman – Water Department Billing (2014M-311)
… Purpose of Audit The purpose of our audit was to review the Village’s water billing … consumption should be calculated and billed to customers when water meters are broken. … Village of Harriman Water …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town of Lyndon – Town Clerk’s Collections (2021M-117)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk … recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49 percent …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Annual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfWyoming County Probation Department – Restitution Payments (S9-20-4)
Determine whether the Wyoming County (County) Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wyoming-county-probation-s9-20-4.pdf