Search
New York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2017, October 2018
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-balance-of-payments-2017.pdfNew York’s Balance of Payments in the Federal Budget - Federal Fiscal Year 2016, October 2017
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-balance-of-payments-2016.pdfControls and Management of the Unemployment Insurance System (Follow-Up) (2023-F-41)
To determine the extent of implementation of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f41-response.pdfFinancial Data: What is the general schedule/cycle of data availability?
… individual localities as they are filed (in preliminary form) and reviewed. … Financial Data What is the general …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Key Findings Student treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of … resulting in inaccurate cash balances being reported to clubs and to the Board. Key Recommendations Ensure pre-numbered …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mLiverpool Central School District – Information Technology Assets (2020M-59)
Determine whether the District effectively managed hardware and software inventory to ensure that information technology IT assets are safeguarded
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Village of Port Chester - Dual Employment (2018M-91)
… action. Appendix B contains our comments on issues raised in the Village’s response. … Determine whether certain …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … The Clerk-Treasurer did not maintain adequate records and reports to allow the Board to properly manage Village … for any of the last four years (2015-16, 2016-17, 2017-18 and 2018-19). Fund transfers were not properly recorded. …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Hammondsport Central School District – Investment Program (2024M-63)
… policy as required by New York State General Municipal Law (GML) Section 39. Key Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63State Comptroller DiNapoli Releases Audits
… Development (2017-N-5) Auditors examined $6.1 million in contract payments to 11 vendors and $4.6 million in non-contract payments to 163 vendors, finding HPD’s rules … purchases made without a contract, regardless of dollar amount. As a result, none of the $10.7 million in purchases …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… New York State's Environmental Funding Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growApalachin Fire District – Oversight of Financial Operations (2013M-25)
… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Determine whether Town officials have adequate controls in the Highway Department to safeguard assets. Determine … assets, including scrap metal, which may have resulted in at least $1,700 in scrap metal proceeds being used for inappropriate expenditures. Monitor highway fuel use, …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… the Company’s internal controls over financial operations for the period of January 1, 2012 through December 5, 2013. … The Company reported operating expenditures of $33,209 for 2012. Key Findings The Board’s code of ethics is … has not filed the required annual foreign fire insurance report for 2012 with OSC. Key Recommendations Review and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Town of Hempstead – Budgeting (2021M-169)
… totaling $69.1 million between nine and eleven months after the year end. Key Recommendations Present budget …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Travel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State … by the traveler to support the line by line mileage claims in the SFS Mileage Detail page. However, travelers who enter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageWashingtonville Central School District – Reserve Funds (2014M-45)
… was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. … Board of Education. Budgeted general fund appropriations for the 2013-14 fiscal year are approximately $84 million. … The District has not implemented its reserve fund policy for the funding and use of reserves, and a detailed annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Town of Pitcairn – Claims Auditing (2024M-69)
… and one paving claim totaling $99,691 were approved by the Board without evidence that competition was sought. … use of State contract could have saved money. For example, a State diesel fuel contract could have saved the Town about … these purchases. The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Town of Harpersfield – Claims Auditing (2024M-71)
… Key Findings The Board did not properly audit claims to determine whether the claims represented actual and … contain sufficient details or itemization for the Board to make the necessary determinations required for a proper claims audit. 30 claims totaling $69,281 were …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71