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Town of Keene - Records and Reports (2024M-27)
Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/keene-town-2024-27.pdfTown of Poestenkill - Credit Card Purchases (202M-34)
Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/poestenkill-town-2024-34.pdfGates Fire District - Board Oversight of Long-Term Planning
Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/gates-fire-district-2024-10.pdfTown of Exeter – Town Clerk/Tax Collector (2024M-15)
Determine whether the Town of Exeter (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections accurately and in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/exeter-town-2024-15.pdfVillage of Argyle – Water Billing & Collections (2023M-148)
Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of water billings and collections.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/argyle-village-2023-148.pdfTown of Smyrna – Claims Audit Process (2022M-161)
To determine whether the Town of Smyrna (Town) Board (Board) properly audited claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/smyrna-town-2022-161.pdfTown of Carrollton – Justice Court Operations (2018M-21)
Town of Carrollton – Justice Court Operations (2018M-21)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-carrollton-jc.pdfTown of Watertown Fire District – Procurement (2022M-155)
Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/watertown-fire-district-2022-155.pdfTown of Marathon – Claims Audit Process (2022M-124)
Determine whether the Town of Marathon (Town) Board (Board) properly audited claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/marathon-town-2022-124.pdfEmployee Ownership of Businesses in New York State
Employee Ownership of Businesses in New York State
https://www.osc.ny.gov/files/reports/pdf/employee-ownership-businesses-nys.pdfVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the Clerk-Treasurer was consistent with his individual employment agreements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ocean-beach-village-2022-79.pdfSelected Aspects of Supporting Small Businesses (2020-N-10)
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program. We also examined whether SBS implemented the recommendations in the Small Business First Report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20n10.pdfAn Economic and Demographic Snapshot of The Rockaways
The Rockaway Peninsula, located in the southwestern portion of Queens, is an 11-mile long barrier beach that separates the Atlantic Ocean from Jamaica Bay and parts of South Queens and Southeast Brooklyn.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2023.pdfVillage of Hewlett Neck – Financial Management (2022M-35)
Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored and effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hewlett-neck-2022-35.pdfCity of Long Beach – Budget Review (B18-7-5)
City of Long Beach – Budget Review (B18-7-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2018-long-beach-br.pdfTown of Hartwick – Water District Operations (2017M-250)
Town of Hartwick – Water District Operations (2017M-250)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-hartwick.pdfVillage of Franklin – Fund Balance Management (2018M-13)
Village of Franklin – Fund Balance Management (2018M-13)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-franklin.pdfTown of Angelica – Justice Court Operations (2018M-11)
Town of Angelica – Justice Court Operations (2018M-11)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-angelica-jc.pdfDistribution of Utility Arrears in New York State
One impact of the devastating job losses incurred during the early months of the COVID-19 pandemic is a significant increase in the number of households in arrears on utilities bills for 60 days or more.
https://www.osc.ny.gov/files/reports/pdf/distribution-of-utility-arrears-in-nys.pdfCalculating Record of Activities Results and Days Worked
Step-by-step instructions for calculating the record of activities (ROA) result and days worked for elected and appointed officials who are NYLSRS members.
https://www.osc.ny.gov/files/retirement/employers/pdf/calculating-roa-results-days-worked.pdf