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Village of Elmira Heights – Claims Auditing (2024M-44)
… Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited … action. … Determine whether the Village of Elmira Heights Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44DiNapoli Releases Profile of State's Economic Development Agency
… state spends hundreds of millions of dollars each year to spur economic development and job creation through ESDC … on government spending, including how funds are used for state and local economic development programs. … the state. ESDC reported offices in the United Kingdom, Israel and South Africa in 2014, and as of January 2015, …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-releases-profile-states-economic-development-agencyVillage of Silver Creek – Capital Projects (2017M-31)
… in the Town of Hanover in Chautauqua County and has a population of approximately 2,600. The Village is governed … the sewer or water capital projects’ financial impact on the annual operating budget. The sewer fund reported a … change orders, which resulted in the project’s budget being overspent by $179,000. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31City of Long Beach - Financial Condition (2019M-133)
… decreased 68 percent from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Town of Sanford – Claims Audit Process (2021M-189)
… officials ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Otselic – Selected Financial Operations (2012M-220)
Town of Otselic Selected Financial Operations 2012M220
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Clarence Public Library – Audit of Claims (2016M-355)
Clarence Public Library Audit of Claims 2016M355
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Town of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial condition of the …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
Determine whether the Village ClerkTreasurer properly managed cash receipts and disbursements and performed her duties in accordance with statutes
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Village of Wappingers Falls – Board Oversight (2023M-70)
… contractual agreements. Develop mitigating controls for the lack of segregation of financial duties. Key … policies and procedures to establish mitigating controls for the lack of segregation of financial duties, including …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Town of Ticonderoga – Capital Project Management (2023M-38)
… report – pdf] Audit Objective Determine whether the Town of Ticonderoga (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Town of Volney – Financial Operations Oversight (2024M-93)
… fiscal position and results of operations, were not filed with the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law (GML), Section 30. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Westfield - Real Property Acquisition (2019M-119)
… for a Town purpose. Key Findings Although the purchase of property for historical preservation is legally allowed, … property for historical preservation. At the time of purchase, the property had an estimated full market value … all suitable options and long-term implications prior to the acquisition of property. Obtain one or more …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of Menands - Justice Court Operations (2019M-185)
… that all remittances to the Village are made before the 10th of the month. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Hillsdale – Justice Court Operations (2014M-312)
Town of Hillsdale Justice Court Operations 2014M312
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Westford - Financial Operations Oversight (2018M-196)
… the Supervisor and the Board provided adequate oversight of financial operations. Key Findings The Supervisor and Board did not properly oversee the processing of the Town’s financial transactions. As a result, the Town … did not provide the Board with the necessary information to assess the Town’s financial position. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Village of West Haverstraw - Summer Program (2019M-146)
… program (Program) collections were properly accounted for, receipts were properly collected, deposited timely and … Program Coordinator (Coordinator), who deposited receipts for the 2018 Program, did not deposit all funds intact. The … incidentals for the Program. Payments made to a movie theater totaling $4,730 were not documented. These payments …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… – pdf] Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in … Instead, the Village Clerk (Clerk) performed many of the Treasurer’s duties, creating a lack of segregation of … Neither the Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Town of Alden – Town Clerk/Tax Collector (2024M-106)
… complete report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly … (Supervisor), a school district or refunded to taxpayers. Most of the unremitted funds or $84,757 should have been … stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax receipts …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106City of Rye – Boat Basin Fund (2013M-289)
… Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of … a six-member City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289