Search
Maintenance and Inspection of Event Recorder Units
… not in compliance with its ERU maintenance and inspection policy, as detailed below: Train car inspections were not always done timely. We determined … after the federal guidance was issued. However, for this car class, the ERU’s memory capacity is not up to industry …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsVillage of Weedsport – Financial Management (2025M-76)
… Audit Objective Did the Village of Weedsport (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period March 1, … rating, and enables long-term financial planning. The Board is responsible for managing the Village’s fund balance, … Did the Village of Weedsport Village Board of Trustees Board effectively manage fund balance …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Town of Hornellsville – Financial Management (2025M-102)
… of Hornellsville (Town) Town Board (Board) effectively manage fund balance? Audit Period January 1, 2022 – August 6, … $2 million. Audit Summary The Board did not effectively manage the Town’s fund balance. Despite maintaining … remained and impaired the Board’s ability to effectively manage the Town’s fund balance. Without realistic budgets, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our … is authorized to issue deficit obligations, and for each subsequent fiscal year during which the deficit … are outstanding, the Village’s tentative budget for the next succeeding fiscal years for examination and …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1DiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionVillage of Alfred – Information Technology (2017M-236)
… data. The Village did not have a recovery plan or breach notification plan. The Village did not provide adequate IT … Develop and adopt a disaster recovery plan and a breach notification policy or local law. Ensure that all necessary …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of New Hartford – Procurement (2017M-149)
… 1, 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population … Town of New Hartford Procurement 2017M149 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Village of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011 through March 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a … Village of Tuckahoe Financial Condition 2015M88 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Town of Taylor – Financial Management (2016M-391)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management of the Town's operations for the period January 1, 2015 … Town of Taylor Financial Management 2016M391 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Hamden – Financial Condition (2013M-86)
… Board members – governs the Town. The Town’s 2013 annual budget is $1.2 million. Key Findings The Board has not properly monitored budgets and managed fund balance in the general fund. The Board has consistently relied on fund balance to …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Russia – Financial Management (2014M-212)
… purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2013 through December … Town Board which is responsible for the general management and control of the Town’s financial and … purpose of our audit was to evaluate the Towns financial management for the period January 1 2013 through December 31 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Otsego – Financial Condition (2013M-307)
… Town of Otsego is located in Otsego County and includes a portion of the Village of Cooperstown. The Town has 3,900 … amount during this time, resulting in operating surpluses that limited the intended use of fund balance. Key Recommendations Adopt budgets that properly allocate sales tax revenues in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Broadalbin – Leave Accruals (2014M-88)
… to monitor leave accruals of highway department employees for the period January 1, 2012 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 for the general and highway funds totaled approximately $1.4 … to monitor leave accruals of highway department employees for the period January 1 20 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Part ZZ of Chapter 56 of the Laws of 2020
Part ZZ of Chapter 56 of the Laws of 2020
https://www.osc.ny.gov/files/local-government/data/pdf/part-zz-chapter-56.pdfControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… kiosks, and tablets used by Incarcerated individuals are secure, and whether secure messaging accessed by these Individuals complies with … to communicate with family and friends using a fee-based secure messaging system through an account created on the … kiosks and tablets used by Incarcerated individuals are secure and whether secure messaging accessed by these …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsAm I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … of one type or another may also be required pursuant to the terms of specific contracts, agreements, or special …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditAkron Fire Department – Financial Activities (2014M-196)
… overall financial management. The Board elects a Treasurer who acts as the Department’s chief fiscal … pleaded guilty to theft of government money and agreed to pay $39,182.92 in restitution. This matter was also referred … to a non-criminal disposition. All three were ordered to pay restitution. Key Recommendations Ensure that original …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Oversight of Obesity and Diabetes Prevention Programs
… in the world. However, almost 1.7 million New Yorkers (10.5 percent) have diabetes, an increase from 6.3 percent in 2000. To …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsCity of Ogdensburg – Budget Review (B3-16-20)
City of Ogdensburg Budget Review B31620
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Clare – Fiscal Stress (2013M-317)
… The Town of Clare is located in St. Lawrence County and serves about 105 residents. The elected five-member Town … the amount of fund balance that will be available at year end. As a result, the Board has heavily relied on … resulting in a budget deficit going into the 2012 fiscal year. This has led to a significant reduction in the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317