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Citizens’ Guide 2014
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2014.pdfCitizens’ Guide 2013
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2013.pdfCitizens’ Guide 2012
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2012.pdfCitizens’ Guide 2011
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2011.pdfCitizens’ Guide 2010
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2010.pdfCitizens’ Guide 2009
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2009.pdfCitizens’ Guide 2008
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2008.pdfCitizens’ Guide 2007
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2007.pdfOpinion 89-29
… §72-h; VILLAGE LAW, §1-102(1): A village may acquire a parcel of property to exchange for property owned by a … of the Department of the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks … the village. Here, the village does not presently own the parcel that it intends to exchange with the federal …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Town of Hancock – Justice Court Operations (2021M-6)
… complete report - pdf] Audit Objective Determine whether the Town of Hancock (Town) Justice Court (Court) fines and fees were … and promptly investigate any differences. Determine the source of unidentified cash balances. Justice Court … Determine whether the Town of Hancock Town Justice Court Court fines and fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Village of Hilton - Financial Management (2020M-31)
… appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 percent and 128 percent of … appropriate a reasonable amount of fund balance. Reduce surplus fund balances in a manner that benefits Village …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Town of Baldwin – Claims Auditing (2023M-113)
… complete report – pdf] Audit Objective Determine whether the Town of Baldwin (Town) Board (Board) properly audited and approved claims prior to payment. Key Findings The Board did not always properly audit claims before … Determine whether the Town of Baldwin Town Board Board properly audited and …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Town of Saugerties – Claims Auditing (2024M-144)
… $91,979 did not comply with the Town’s purchasing policy. For example, Town officials paid a contractor $46,500 to clear debris for the highway department without bid or documentation that … credit card to pay for lunch to celebrate an employee’s birthday. This is not an appropriate use of taxpayer money. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Stafford – Capital Projects (2024M-17)
… paid for by taxpayers not living in or receiving benefit from these water districts. Specifically, the Board and Town …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Town of Farmersville - Town Clerk (2019M-49)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings We reviewed 356 … not always recorded or remitted to the appropriate parties in a timely manner. Clerk fees were recorded accurately, … collections totaling more than $5,900 were not deposited in a timely manner as required. Key Recommendations Record …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Seneca Falls - Procurement (2018M-143)
… report - pdf] Audit Objective Determine if goods and services were procured in accordance with the Town’s … Develop procedures for procuring professional services to award contracts above a reasonable limit only … Determine if goods and services were procured in accordance with the Towns …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Town of Webb - Ski Collections (2018M-188)
… adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and … adequately monitored ski collections and the issuance of season passes and lift tickets …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Opinion 93-24
… Appropriations and Expenditures (construction of permanent outdoor competitive sports facility) -- Powers and Duties (construction of permanent outdoor competitive sports facility) PARKS AND RECREATION -- … cf . 1992 Opns St Comp No. 91-19, p 62, pertaining to the power of a fire district to make a gift to a fire company). …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.3 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… the former Clerk-Treasurer. Key Findings The Board failed to implement proper internal controls and the former … payments totaling $8,828. This matter has been referred to the Schoharie County District Attorney’s Office. Financial … the CPA issued a disclaimer of opinion and we were unable to determine whether all water, sewer and refuse receipts …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47