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Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… not audited and approved by the Board. The District used debit cards to make purchases totaling approximately $14,000. … law. Certain Treasury duties were improperly assigned to a professional service provider and third-party vendors … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… the Board provided adequate oversight and management of the Town hall capital project. Key Findings The Board … Board inadequately planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization … use of reserve funding sources for capital projects are in compliance with applicable statutes and regulations. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Erin – Town Clerk and Justice Operations (2016M-315)
… tickets to the State Department of Motor Vehicles (DMV) and OSC's Justice Court Fund (JCF). The Board did not … the dispositions and dismissals of all tickets to JCF and DMV. Perform a thorough audit of the Clerk's and Justice's …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… funds of about $1 million and deficit fund balances in its highway funds of over $1.1 million at the end of 2017. When combined together, the general and highway town-wide (TW) funds ended 2017 with a deficit fund … Board should transfer funds from the general funds to the highway funds to reduce or eliminate the fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Article 18 General Municipal Law
Conflicts of Interest: Municipal Officers and Employees The Fundamentals of Article 18 of the General Municipal Law
https://www.osc.ny.gov/files/local-government/resources/pdf/Article18GeneralMunicipalLaw.pdfSUNY College of Optometry - Selected Employee Travel Expenses (2012-S-148)
We recently audited selected travel expenses of the State University of New York College of Optometry (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s148.pdfSelected Employee Travel Expenses (2012-S-95)
We recently audited the travel expenses of three employees of the Department of Taxation and Finance (Department).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s95.pdfSelected Employee Travel Expenses (2012-S-78)
We recently audited the travel expenses of 23 employees of the Department of Corrections and Community Supervision.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s78.pdfAudit of the Tuition Assistance Program at Stony Brook University
… students for State-funded Tuition Assistance Program (TAP) awards. Background Stony Brook University (Stony … majors, 80 minors, and more than 100 master’s programs as well as 40 doctoral programs and 30 certificate programs. … to the school on behalf of 12,352 students. We reviewed a sample of 175 randomly selected TAP awards paid during the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityOswego City School District - Separation Payments (2021M-194)
… calculate separation payments or benefits for five of the 10 employees that we reviewed. Officials made … officials provided: A teaching assistant with a credit of $18,087 to be used toward her future health insurance … Board intends. District officials generally agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… has not established sufficient policies for pursuing collection of parking violations after a violation is more than 10 days past due or set a benchmark for collection rates. Officials have not effectively segregated …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Town. The Lake Hadlock Park District, which was created on October 21, 1976, has 349 parcels which are assessed a … was under repair from September 2004 to May 2005. On July 2, 2005, the Dam collapsed causing extensive damage … of the Dam and the other was for the repair of Goodman Road. We found that the Town properly accounted for the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly manage pool project donations or disbursements. For example, the Board: Improperly allowed the West Branch … Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not properly document … Town checks after Board audit and approval. Document all gifts and donations in the Board minutes. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… The BOCES’ purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital … which included tablets, audio equipment, tools, data storage devices and a gaming console. In addition, we …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalDiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… $33.2 million on a cash flow basis and $26.8 million on a net present value basis over the life of the bonds. The bonds … interest in the state’s bonds. The combination of strong market interest and a historically low interest rate … for the $142.6 million of tax-exempt new money bonds. The net proceeds of the Series 2015A Tax-Exempt Bonds will …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedCollection of Special Hauling and Divisible Load Overweight Permit Fees
… issued by both the Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo … approximately $13 million. For the same period, the regional offices issued about 31,000 special hauling permits, … and pervasive weaknesses in internal control at the regional office level that decrease assurance that all …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… our audit was to assess the Village’s financial condition and the Clerk-Treasurer’s maintenance of the financial records and reports for the period June 1, 2015 through August 5, 2016. … Continue to actively pursue collections for outstanding real property taxes and water rents. Audit, or provide for an …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
Determine whether the Town Supervisor Supervisor maintained complete accurate and uptodate accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… the Town Hall, such as at least one van accessible parking space and an accessible route with openings in the pavement … Shelter, including at least one van accessible parking space and mats with secured edges at the main entrance. One …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45