Search

Department of Environmental Conservation: Oversight of New York State Forest Tax Programs (2020-S-51) 180-Day Response

To determine if the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the Sta

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51-response.pdf

Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs

… controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to … and increase homeownership throughout the State. As part of fulfilling this mission, New York State developed the NY … disaster recovery initiatives, as outlined in the State of New York Action Plan for Community Development Block Grant …

https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programs

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the111 disbursements totaling $16.1 million paid …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)

… that all collections were properly supported, recorded and deposited and that disbursements were proper and supported. Key Findings  Town officials ensured … that all collections were properly supported recorded and deposited and that disbursements were proper and supported …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25

Housing for Seniors

… Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing preservation and … the creation and preservation of affordable housing for low-, moderate-, and middle-income New Yorkers. HPD and … reviewing rent rolls/vacancy reports and coordinating with managing agents, to identify and promptly fill vacant …

https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniors

II.3 Overview – II. New York State Financial Accounting

… The Executive Budget refers to the structure and process of the constitutional system of budgeting in New York State which vests in the Governor … These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 of the State … The Executive Budget refers to the structure and process of the constitutional system of budgeting in New York State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overview

Oversight of Selected Aspects of Traffic Controls

… To determine whether the New York City Department of Transportation (Department) is monitoring and evaluating … is responsible for providing safe and efficient movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of New York City’s transportation network. The Signals & …

https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controls

Permanent COLA

… a law providing an annual cost-of-living adjustment (COLA) for retirees. A COLA payment is a change, based on the cost … Allowance amount, even if you selected a different option. For example, assume the inflation rate from March 2013 to … recall, when you retired, you were given various options for how your retirement benefit could be paid to you. All of …

https://www.osc.ny.gov/retirement/publications/permanent-cola

Retirement Benefit Summary Tier 6 ERS

… A summary of membership benefits for Tier 6 New York State and …

https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-ers

Glen Aubrey Fire Company – Board Oversight (2022M-139)

… whether the Glen Aubrey Fire Company, Inc. (Company) Board of Directors (Board) ensured compliance with fire protection … Ensure compliance with the terms and conditions of all contracts and lease agreements. Develop written … whether the Glen Aubrey Fire Company Inc Company Board of Directors Board ensured compliance with fire protection …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139

George Junior Republic Union Free School District – Website Transparency (2021M-212)

… District’s website: External audit reports Original and final annual budgets, and Board meeting minutes Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparency

Town of Bainbridge – Justice Court Operations (2021M-51)

… report - pdf ] Audit Objective Determine whether the Town of Bainbridge (Town) Justices ensured money due to the Court … by $4,129. The Justices cannot account for the source of this money. Key Recommendations The Justices should: Deposit collections within three days of collecting them. Perform monthly accountabilities and …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51

Boquet Valley Central School District – Procurement (2021M-132)

… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … did not procure: One purchase contract totaling $26,859, of 10 purchase contracts totaling $697,282, that exceeded the … Seven contracts (47 percent) totaling $71,692, of 15 purchase or public works contracts totaling $127,746, …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132

City of Newburgh – Budget Review (B21-6-13)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2022 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13

Town of Randolph – Justice Court Operations (2021M-76)

… report - pdf ] Audit Objective Determine whether the Town of Randolph (Town) Town Justice (Justice) accurately … in an accurate and timely manner or that all disposed of (closed) cases were properly reported to appropriate State … Determine whether the Town of Randolph Town Town Justice Justice accurately recorded …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76

York Central School District – Financial Management (2022M-96)

… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund … officials overestimated appropriations by $1.7 million and improperly encumbered $203,000. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Lansing Central School District – Procurement (2021M-213)

… economically and in a manner that is in the best interests of taxpayers. Policies and procedures were inadequate and did … for insurance coverage totaling $232,624 or for four of six professional service providers paid $301,023 during … the same insurance provider for about 20 years and each of the four remaining vendors for at least 10 years without …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213

Village of Suffern – Budget Review (B21-6-2)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2021-22 fiscal … The purpose of our budget review was to provide an independent evaluation …

https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2

Wyandanch Union Free School District – Budget Review (B21-7-1)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget. Background The Wyandanch … The purpose of our budget review was to provide an independent evaluation …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1

City of Lockport - Budget Review (B19-1-7)

… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and … budget appear reasonable. The City did not appropriate any fund balance as a financing source in the 2020 general, … additional firefighters. Also, 36 City employees are retirement eligible and due buyouts totaling almost $1 …

https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7