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Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… through October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and … Village of Round Lake Budgeting Practices and Financial Condition 2015M26 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Village of Savona – Board Oversight (2015M-328)
… as Clerk-Treasurer and did not segregate the financial duties of the Clerk-Treasurer or provide compensating … of the Mayor and all Board members and ensure that duties in the Clerk-Treasurer’s office are segregated … provide sufficient mitigating controls when segregation of duties is not possible or practical. Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… relief rebate program in 2013 to provide property owners with a one-time property tax relief payment. Budgeted … they are supported by sufficient documentation and comply with statutory requirements and Town policies. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Edinburg – Justice Court Operations (2014M-226)
… operations for the period January 1, 2013 through April 30, 2014. Background The Town of Edinburg is located in … operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Carmel – Selected Financial Activities (2015M-201)
… $43 million. Key Findings Staff did not adequately record diesel fuel consumption or perform monthly fuel … confirming purchase orders after obtaining goods and services. The Recreation Director did not ensure that records … Ensure that employees document gasoline and diesel fuel usage and perform monthly reconciliations of fuel …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Oppenheim – Town Clerk Operations (2014M-248)
… The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. The Town is … The Clerk did not perform monthly bank reconciliations and accountabilities. The Clerk did not submit a monthly report of all moneys received and did not make disbursements to the Supervisor and to State …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, 2012. … and four Council members. The Town’s budgeted expenditures for 2012 were approximately $3.7 million and were funded … State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The Supervisor does not …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… the State, distinct and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, … card policies. Obtain and attach proof of attendance at conferences for each authorized District traveler and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… for bingo operations. Establish procedures for each fundraiser which allows the Board to verify the amounts … such as tracking attendance at breakfasts, and develop fundraiser forms which require duplicate signatures verifying …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesTown of Broome – Purchasing and Justice Court (2014M-255)
… for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting … that purchases were made at the lowest cost, in compliance with the Town’s procurement policies and used for proper Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… appropriations for 2014 total approximately $1.7 million. Key Findings The Supervisor did not adequately monitor the … that the Board properly established reserve funds. Key Recommendations Oversee and monitor the accounting firm’s …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… funding uncertainties. The Interborough Express and Penn Station Reconstruction might get some funding support from …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… GOSR purchased eligible properties within designated Enhanced Buyout Areas (areas within a floodplain that are … open space, or stormwater management systems to create a natural coastal buffer to protect against future storms. … and handling uncollectible accounts. Better practices and enhanced monitoring of project progress would contribute to …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that efforts are … from January 2019 to January 2023. About the Program The New York State Thruway Authority (Authority) – a New York State public benefit corporation – operates the New …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsOversight of Juvenile Justice Facilities (Follow-Up)
… mission is to serve New York’s public by promoting the safety, permanency, and well-being of our children, families, … DJJOY Policy and Procedure Manual, conduct regular fire safety inspections, have an emergency plan, maintain sanitary … met State standards and regulations for the health and safety of juveniles and staff. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followLocal Sales Tax Collections Up 19% in 2021
… DiNapoli. This was the highest annual increase on record after a historic low in 2020 when local sales tax collections … than the rest of the state. Report 2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021Oversight of Kendra’s Law
… from April 2019 to September 2023. About the Program On August 9, 1999, Kendra’s Law (Law) was enacted, creating a … impact a person’s AOT, such as being accused of or arrested for committing a crime, becoming incarcerated or … second meeting should have taken place, the recipient was arrested for homicide. It was not until LGU officials …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawOversight of Resident Care-Related Medical Equipment in Nursing Homes
… of the facility’s resident population (i.e., number of beds) and for at least one piece of non-resident care-related … standard sample sizes based on a facility’s number of beds are optimal to identify equipment deficiencies, such as …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesSelected Aspects of Discretionary Spending
… Purpose To determine whether the Rochester-Genesee Regional Transportation Authority’s … period was April 1, 2010 to March 31, 2012. Background The Rochester-Genesee Regional Transportation Authority … improve public transportation services in the greater Rochester area. The Authority provides public transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0