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Select Financial Management Practices at the Office of Transportation and Parking Operations
… university centers operated by the State University of New York. As of fall 2019, about 26,800 students were …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsNew York City Budget Balanced But Economic Risks Have Grown
… bringing employment to a record level of 4.55 million in 2018 and reducing the annual unemployment rate to 4.1 … has continued this year and the unemployment rate remains near its record low. The city is on track to add 94,400 jobs … benefits (OPEBs) exceeded $98 billion at the end of FY 2018, an increase of $10 billion in one year. The annual …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownEfforts to Collect Delinquent Taxes (Follow-Up)
… of the five collection steps we tested: using applicable search tools to identify taxpayer resources that might be …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followDiNapoli: School District Tax Levy Cap to Remain at Two Percent
… For the second year in a row, property tax levy growth for school … Comptroller Thomas P. DiNapoli. This 2 percent cap affects the tax cap calculations for 676 school districts as well as … cities with fiscal years starting July 1, 2019 including the “Big Four” cities of Buffalo, Rochester, Syracuse and …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentTown of Worth – Audit Follow-Up (2014M-323-F)
… [ read complete report - pdf ] | [ read 2015 complete report - pdf ] Purpose of Audit … four Board members and the Town Supervisor (Supervisor). Results of Review Our review focused on the 2018 and 2019 fiscal years, when the Town’s records and …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fTown of New Castle - Recreation Department Cash Receipts (2020M-19)
Determine whether payments received by the Recreation Department were properly receipted deposited and reported to the Town Board
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Food Insecurity Persists Post-Pandemic
… average three calendar years of data. Source: USDA reports on Household Food Security in the United States, 2014 – 2022, … and higher Supplemental Nutrition Assistance Program (SNAP) benefits. Another likely explanation for the increase is food price inflation. Other factors could include changes …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicTown of Farmersville - Town Clerk (2019M-49)
Determine whether the Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Haverstraw - Financial Condition (2019M-52)
… balance. Key Findings Town budgeting practices resulted in an increase in fund balance from $8.6 million in 2013 to … years 2013 through 2017. The Board did not establish a formal fund balance policy. Key Recommendations Prepare a realistic budget that allows for current revenues to fund …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Etna Volunteer Fire Department - Procurement (2019M-48)
… adequate controls over procurement. Key Findings Department officials generally did not document their efforts … not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … in contracts. Key Recommendations The Board should: Ensure Department officials seek, and maintain documentation of, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Jamesport Fire District - Gasoline Inventory (2019M-04)
… if District officials adequately account for and safeguard the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or … a value of about $930. Because officials did not follow the District’s purchasing policy, the District paid at least …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Skaneateles Central School District - Online Banking (2019M-2)
… authorized and processed. None of the employees involved in online banking received Internet security awareness … processing transactions. Ensure that employees involved in online banking receive Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Dayton – Audit Follow-Up (2019M-189-F)
… – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, … The purpose of our review was to assess the Town of Daytons …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fTown of Dayton – Audit Follow-Up (2019M-221-F)
… 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund … highway fund had deficit unrestricted fund balances during our audit period. The Board did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fCopiague Fire District – Cash Disbursements (2019M-225)
… Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a sufficiently supported valid expenditure and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225City of Lockport – Budget Review (B20-1-9)
… an independent evaluation of the City’s proposed budget for 2021. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Village of Arkport - Information Technology (2019M-203)
… Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … update all IT policies and procedures to reflect changes in technology and the Village’s computing environment, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Town of Brandon - Financial Condition (2019M-239)
… Determine whether Town officials effectively managed the Town’s financial condition. Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were overspent three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Village of Bloomingburg - Financial Operations (2019M-246)
… provided adequate oversight over financial operations and whether the Treasurer prepared financial records and filed reports. Key Findings The Board did not adequately … work or require annual audits of the Treasurer’s records and reports. The Treasurer did not provide regular financial …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Village of Greenwich - Cash Management (2019M-230)
Determine whether Village officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230