Search
LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… 2010 Board and Committee Meetings - Adopted Minutes Board of Directors Meeting Minutes Board Meeting January 9, 2020, … Plan for Fiscal Years 2020-21 through 2023-24 (As of September 30, 2020) Mid-Year Update to the Approved Budget … Plan for Fiscal Years 2019-20 through 2022-23 (As of September 30, 2019) Mid-Year Update to the Approved Budget …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansOpinion 2007-4
… services agreement) VILLAGE LAW §§5-506, 5-532; MUNICIPAL HOME RULE LAW §10(1)(ii)(e)(3): A village may not hold the … amounts “ reserved for stated purposes pursuant to law ” and a “reasonable amount” of unappropriated, unreserved fund … fund). Moreover, a village may not, pursuant to its home rule power, provide for the proposed reserve fund by …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… major NYC terminals—Penn Station, Grand Central Madison, Atlantic Terminal, and Hunters Point Avenue—through a major …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that DePaul Group, Inc. … Community Services, Inc. (DCS) and Living Opportunities of DePaul, Inc. (LOD), expended funds appropriately and … about $2.9 million in expenses to provide an average of 192 beds and LOD claimed nearly $3.4 million in expenses …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… the past decade may have limited DOH’s ability to prepare and respond in the most effective way. If DOH had better … ways to improve infection control practices and nursing home surveys, among other recommendations. Status : Partially … were made. They compared DOH’s publicly reported nursing home resident deaths from COVID-19 as of May 16, 2023, to its …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… financial duties. The Clerk did not: Deposit collections in a timely manner. Perform bank reconciliations. The Board also … all money is properly accounted for. Except as specified in Appendix A, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… system, as the rental agent does not provide copies of rental contracts to the recreation department office. Key … that sheets are completed accurately. Provide copies of rental contracts to the recreation department office to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Belleville-Henderson Central School District - Information Technology (2019M-128)
… District officials did not provide IT security awareness training to all employees. District officials did not develop … Key Recommendations Provide periodic IT security awareness training to all employees who use IT resources. Develop written procedures for managing access to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mFinn Academy: An Elmira Charter School - Information Technology (2018M-141)
… report - pdf] Audit Objective Determine whether Board and School officials effectively managed information technology … Board did not develop adequate IT policies and procedures. School officials did not provide IT security awareness … the IT recommendations communicated confidentially. School officials disagreed with certain aspects of our …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141New Hyde Park Fire District - Payroll (2018M-165)
… not approve 178.25 of 196 overtime or doubletime hours (91 percent) totaling $7,833. Key Recommendations Certify …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165City of Tonawanda - Information Technology (2018M-146)
… adopted an acceptable use policy or implemented procedures to properly monitor computer use. City officials did not … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Establish an acceptable use policy, distribute it to all City personnel and monitor IT usage. Maintain an …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… that conference and travel expenditures are in compliance with the District’s travel policy. Consider revising the … the conference or training. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Town of Broadalbin - Records and Reports (2018M-63)
… the Town’s finances. Key Findings The Supervisor did not maintain, or require his bookkeeper to maintain, … accounting records and reports. The bookkeeper did not record all cash transfers and advances between Town bank … in a timely manner. Annual update documents (AUDs) were not filed in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Red Creek Central School District – Financial Management (2020M-75)
… report - pdf ] Audit Objective Determine whether the Board and District officials adequately managed the District’s … condition. Key Findings Actions taken by the Board and District officials to manage financial condition were not … Determine whether the Board and District officials adequately managed the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Town of North Elba – Cash Collections (2020M-49)
… The Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure employees remitted collections at the end of activities. Key Recommendations The Clerk should deposit … The Golf Director should review entries in the point-of-sale system and reconcile cash collections to green fees, …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49City of Syracuse – Water System Cybersecurity (2019M-173)
… Key Findings Network and local user accounts were not properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. The City did not have service level agreements (SLAs) with its IT vendors. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… Determine whether Truxton Academy Charter School School officials accurately billed and collected …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… was to determine whether BOCES officials accurately paid salaries and wages for the period July 1, 2016 through June …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Urban Choice Charter School – Information Technology (2013M-53)
… period July 1, 2010, to December 18, 2012. Background The Urban Choice Charter School is located in the City of … Urban Choice Charter School Information Technology 2013M53 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53