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City of Yonkers – Budget Review (B22-6-5)
… of Education for review while the deficit obligations are outstanding. Key Findings The significant revenue and … contractual settlements and amend as necessary. Review the outstanding debt and review alternatives to borrowing. …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Public Authorities – 2022 Financial Condition Report
… provide services to the public as well as to the State and local governments. New Yorkers pay for public authorities … a variety of ways including service charges, tolls, fees, and in some cases, taxes. Public authorities are generally … however, in some cases, governmental financial assistance and support is provided for operating and other expenses. In …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesUtilization of the Arch Street Yard and Shop Facility
… Long Island City, adjacent to the No. 7 line Hunters Point Ave. Station. The Facility was designed to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOversight of Contract Expenditures of Bowery Residents’ Committee
… Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services … ill and chemically addicted homeless adults at their 200-bed Jack Ryan Residence (JRR) for the period from September …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… food for staff/Board, a holiday party, a staff picnic, and a donation; and $317 in overreported expenses. …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualPinnacle Organization – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Pinnacle is managed by an eight-member Board of Trustees. Pinnacle is reimbursed for preschool special … in other than personal service costs, which consisted of $58,667 in contracted personal services payments related …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … the Board with budget-to-actual reports for expenditures on a monthly basis. The Board authorizes each claim for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… practices" policy for use of debit cards. However, the term "best practices" is vague, and the guidance provided in … all cash disbursements in accordance with the by-laws. The bank should be notified that two signatures are required on …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Town of Forestport – Financial Management (2013M-184)
… operations. The Board did not have a policy to govern the level of fund balance that should be maintained and has not … taxpayers. Adopt a fund balance policy governing the level of unexpended surplus funds to be maintained in the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Middlebury – Purchasing (2013M-212)
Town of Middlebury Purchasing 2013M212
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Watervliet City School District – Payroll and Claims Processing (2013M-4)
… with balances that exceeded or were less than the amounts allowed by 578.96 days, valued at $94,480, and 26.7 days, … Ensure that all claims, other than those exceptions allowed by Education Law, are audited and approved by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4State Agencies Bulletin No. 1836.1
… preparation and response activities. To facilitate tracking in PayServ, new Earns codes have been created. Please note, the tracking of these expenditures in PayServ is separate from tracking employee time and attendance through the Leave and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19City of Newburgh – Budget Review (B6-14-25)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61425 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… services. Expenses for conferences attended by Board of Education (Board) members and cell phones were supported … methods to select nine professionals paid a total of $849,696. Could have saved $3,562 if they had used federal … fuel inventories. District officials generally agreed with our recommendations and indicated they are in the process of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeWestmoreland Central School District – State Transportation Aid (2017M-220)
… whether the District applied for all State transportation aid to which it was entitled for the purchase of new buses … District officials did not apply for State transportation aid within one year of purchase for 18 buses purchased during … audit, the Business Manager prepared and submitted State aid forms to the New York State Department of Education for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… July 1, 2015 through December 31, 2016. Background The Center Moriches Union Free School District is located in the … Center Moriches Union Free School District Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mJustice Court Fund
… – 12th Fl Albany, NY 12236 Phone: 1-866-321-8503 Option 2 Fax: (518) 486-9899 Email: [email protected] Email: …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundArchived: Legislative Session 2019–2020
… from the state insurance fund by the state comptroller. Natural Gas Damage Compensation Fund – A.7942 (Englebright) – Establishes the natural gas production contamination response and …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Opinion 94-24
… for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a town … adopts separate resolutions to purchase land for a town hall with current year tax revenues and to construct the town hall using such revenues, each resolution would be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Town of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and approve claims before payment? Audit Period January 1, 2024 – … funds. Audit Summary The Board did not properly audit and approve all claims before payment. While the Board approved …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32