Search
Village of Bloomingburg - Financial Operations (2019M-246)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Sodus Center Fire District – Board Oversight (2017M-108)
… report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations … The purpose of our audit was to examine the Boards oversight of financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… Message from the Comptroller April 2025 The distribution of federal … the fiscal relationship between states and the federal government—is complex. The federal budget plays an integral … The distribution of federal resources and the fiscal …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Introduction – Federal Funding and New York
… - Thomas P. DiNapoli Federal Revenues in the State Budget Federal Receipts Federal Spending by Major Funding Streams and Functions New York State Employees and Federal Funding Federal … will lead to a dramatic restructuring of the federalstate relationship This online resource focuses on federal …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… to December 2021. The original contract for $15.2 million was renewed twice and amended twice for a total of $35.6 … of our initial audit, issued on September 16, 2022, was to determine whether DHS was effectively monitoring its contract with ICL to ensure …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteCity of Salamanca – Selected Financial Activities (2015M-284)
… overdue real property taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the Allegany Territory of … County. The City, which has approximately 6,000 residents, is governed by a five-member City Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Whitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22East Meredith Rural Fire District – Financial Activities (2021M-26)
… ensure the Treasurer accurately recorded all transactions in a timely manner. Audit and approve 25 claims totaling $15,817 … properly accounted for, without proper controls, there is a risk that disbursements will not be made for proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26City of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… whether the Livonia Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus. Key Findings The Board was not transparent when funding and purchasing fire … whether the Livonia Joint Fire Districts District Board was transparent when funding and purchasing fire apparatus …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97City of Poughkeepsie – Budget Review (B6-17-1)
… and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City … $825,000 that was levied, representing provision for $600,000 uncollected taxes and a $225,000 reduction of … limit because it includes a tax levy of $23,207,352, which is an increase of approximately $3.3 million, or 16.5 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Geneseo Central School District - Online Banking (2019M-172)
Determine whether District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The … student enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mPocatello Fire District - Audit Follow-Up (2016M-301-F)
… report - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s progress, as of September … The purpose of our review was to assess the Fire Districts progress in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fVillage of Bemus Point – Clerk-Treasurer (2022M-38)
… - pdf] Audit Objective Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly deposited, recorded, … larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor the Clerk-Treasurer’s … Determine whether the Village of Bemus Point Village ClerkTreasurer properly deposited …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… $152,000 (22 percent) of what we tested were not approved by anyone other than the employee initiating the charge. Financial system user access was not properly administered; all nine users had access to all of the …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Hancock Fire Department - Financial Operations (2018M-236)
Determine whether officials ensured collections were deposited and disbursements were proper
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over $1,100 that could not be accounted … motor oil and tires, resulting in potential overpayments of $4,500. Key Recommendations The Superintendent should: …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8