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County of Ulster – Property Tax Exemptions (2016M-333)

… Finance’s procedures for prorating property tax exemptions on transfers of property, correcting property tax exemption …

https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333

Otsego County – Cost of Temporary Housing (2015M-97)

… Purpose of Audit The purpose of our audit was to examine the County’s administration of the temporary housing program for the period January 1, …

https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97

Town of Alabama – Town Clerk Operations (2013M-369)

… of our audit was to assess the processes and procedures for the Clerk’s fiscal operations for the period January 1, 2012 through November 8, 2013. … of our audit was to assess the processes and procedures for the Clerks fiscal operations for the period January 1 …

https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369

Operational Training and Medical Assessments of Train Crews

… whether the Metropolitan Transportation Authority’s New York City Transit established and implemented training and … periodically monitored train crews forcontinued medical fitness. The audit period covered from January 1, 2013 to …

https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews

Financial Oversight of the Advantage After School Program

… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community … serve significantly fewer children than their MADA but do not reduce their expenditures proportionally. If the …

https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-program

Collection and Use of Oil Spill Funds (Follow-Up)

… Purpose To assess the extent of implementation of the four … The Department of Environmental Conservation (Department) is charged with implementing the program by providing … monitoring facilities and collecting revenues to the Fund. It also recommended that the Department follow up on the …

https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-follow

Department of Taxation and Finance: Personal Income Tax

… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … we returned 10,414 refunds totaling almost $36.7 million to the Department for follow up evaluation and appropriate … and/or false information 928 2,796,792 Taxpayer failed to report correct income 722 4,018,168 Taxpayer used a …

https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-tax

Town of East Hampton – Budget Review (B18-7-9)

… and expenditure projections in the Town’s tentative budget for the 2019 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative 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/town/2018/10/29/town-east-hampton-budget-review-b18-7-9

Town of Red Hook - Financial Condition (2018M-171)

… 2018, the Board adopted a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual … The policy did not define the time periods or means for which fund balance will be used and replenished. The … capital plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider …

https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171

Village of Trumansburg - Ambulance Fund Accountability (2018M-168)

… Determine whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund … of the ambulance fund. Research unidentified funds, collect any amounts owed by municipalities and …

https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168

Town of East Otto - Information Technology (2018M-156)

… (IT) assets are properly safeguarded and accessed for appropriate Town purposes. Key Findings The Board has …

https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156

Village of Ballston Spa - Financial Condition (2017M-256)

… and failed to file required annual financial reports for the last four fiscal years. The Board did not adequately …

https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256

Town of Clarkson - Justice Court Operations (2018M-57)

… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings Justices did …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57

City of Glen Cove– Budget Review (B7-13-16)

… Purpose of Audit The purpose of our budget review was to determine whether the … the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings …

https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16

Orleans County – Department of Social Services (2012M-222)

… provided when the client was at work or school because DSS does not require individuals to submit work schedules. Key …

https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222

City of Yonkers – Budget Review (B6-14-14) - Revised

… and expenditure projections in the City’s adopted budget for the 2014-15 fiscal year are reasonable. Background The … operating and debt service funding of $522.9 million for the Yonkers Public Schools and $497.1 million for the City. The 2014-15 adopted budget is $30.9 million …

https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revised

Oversight of Information Technology Consultants and Contract Staffing

… technology (IT) services procured from consultants and contract staff to ensure compliance with contract terms and deliverables. The audit covered ITS agreements … comply with the predefined standards – generic terms and conditions for all ITS contracts – outlined within the State …

https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffing

Town of Farmersville - Justice Court Operations (2019M-50)

… deposited and reported in a timely manner. Monthly bank reconciliations and accountabilities were not consistently prepared. Key Recommendation Prepare monthly bank reconciliations and accountabilities. Town officials …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50

Comptroller DiNapoli Releases Annual Review of MTA Finances

… plan projects budget gaps that grow from $392 million in 2020 to nearly $1.6 billion in 2023. These estimates, however, already assume successful … the gaps are much larger, growing from $705 million in 2020 to $1.9 billion by 2023. Although not as large as the …

https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-finances

Town of Milan - Town Clerk/Tax Collector (2018M-257)

… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257