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Village of Bainbridge - Conflict of Interest (2019M-72)
Determine whether the Board ensured that Village officials did not have prohibited interests in Village contracts.
https://www.osc.ny.gov/files/local-government/audits/pdf/bainbridge-2019-72.pdfLGAC - Meeting Agenda - June 20, 2019
New York Local Government Assistance Corporation Meeting Agenda of the Finance Committee and Board of Directors.
https://www.osc.ny.gov/files/debt/pdf/lgac-agenda-06-20-19.pdfTown of Guilford - Justice Court Accountability (2018M-248)
Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties.
https://www.osc.ny.gov/files/local-government/audits/pdf/guilford-jc-2018-248.pdfMTA/NYC Transit - Trash Can Free Stations Pilot Program, (2014-S-29) 90-Day Response
We audited the Metropolitan Transportation Authority: New York City Transit - Trash Can Free Stations Pilot Program
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s29-response.pdfNanuet Fire District - Credit and Gasoline Cards (2018M-193)
Determine if claims for credit card bills were audited and the purchases were for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/nanuet-district.pdfVillage of Herkimer - Water and Sewer Financial Operations (2019M-102)
Determine whether Village officials effectively managed the billing, collection and enforcement of water and sewer charges.
https://www.osc.ny.gov/files/local-government/audits/pdf/herkimer-2019-102.pdfWarwick Valley Central School District - Professional Services (2019M-139)
Determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-valley-2019-139.pdfVillage of Voorheesville - Water and Sewer Charges (2019M-118)
Determine whether Village officials effectively managed the billing, collection and enforcement of water and sewer charges.
https://www.osc.ny.gov/files/local-government/audits/pdf/voorheesville-2019-118.pdfTown of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
Determine whether Town officials purchased goods and services economically and determine whether the Supervisor safeguarded cash.
https://www.osc.ny.gov/files/local-government/audits/pdf/van-etten-2019-111.pdfTuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-191.pdfSUNY Purchase - Selected Employee Travel Expenses (2012-S-149)
We recently audited selected travel expenses of the State University of New York at Purchase (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s149.pdfUncollected Penalties (2012-S-69), 90-Day Response
To determine if the Department of Agriculture and Markets (Department) effectively pursues and collects outstanding penalties.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s69-response.pdfUncollected Penalties (2012-S-69)
To determine if the Department of Agriculture and Markets (Department) effectively pursues and collects outstanding penalties.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s69.pdfLGAC - Meeting Agenda - June 18, 2018
New York Local Government Assistance Corporation Meeting Agenda of the Finance Committee and Board of Directors.
https://www.osc.ny.gov/files/debt/pdf/lgac-agenda-06-18-2018.pdfLGAC - Meeting Agenda - March 5, 2019
New York Local Government Assistance Corporation Meeting Agenda of the Finance Committee and Board of Directors.
https://www.osc.ny.gov/files/debt/pdf/lgac-agenda-03-05-19.pdfReporting of Tobacco Asset Securitization Corporations
The purpose of this bulletin is to amend our January 2001 bulletin entitled ‘Tobacco Settlement Payments’.
https://www.osc.ny.gov/files/local-government/publications/pdf/tobaccoup.pdfPerformance of Industrial Development Agencies in New York State - 2020 Annual Report
An OSC analysis of the data reported by IDAs and LDCs for Fiscal Year Ending 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-2020-annual-report.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfLGAC - Annual Report – 2020
New York Local Government Assistance Corporation Annual Report for the fiscal year ended March 31, 2020.
https://www.osc.ny.gov/files/debt/pdf/lgac-annual-report-2020.pdfChildhood Lead Poisoning, June 2007
Lead poisoning continues to be the number one environmental poison for children in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/childhood-lead-poisoning-2007-06.pdf