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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-246

Sodus Center Fire District – Board Oversight (2017M-108)

… totaled $108,631. Key Findings The Board maintained a lax control environment and did not carry out its responsibility …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108

Kenmore-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-41

Village 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-70

New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023

… 30, 2023.  Statistics of Income (SOI) Tax Stats – Corporation Income Tax Returns Complete Report , see Table 1: …

https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023

Introduction – Federal Funding and New York

… Security Temporary Assistance Nutritional Assistance Child Care Assistance Housing Assistance Low Income Home Energy … Categorical Grants Temporary Assistance for Needy Families Child Care and Development Block Grant Title I Grants to …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/introduction

New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)

… Objective To assess the extent of implementation of the nine recommendations included in our initial audit … To assess the extent of implementation of the nine recommendations included in our initial audit …

https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-institute

City of Salamanca – Selected Financial Activities (2015M-284)

… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and … did not submit casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did not enforce the …

https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284

Whitesville Central School District – Information Technology (2021M-22)

… District (District) officials adequately secured access to the network and information systems. Key Findings District officials did not adequately secure access to the network and information systems. District officials did … or for adding, modifying or disabling user permissions to the network and information systems. Establish a written …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22

East Meredith Rural Fire District – Financial Activities (2021M-26)

… complete report - pdf ] Audit Objective Determine whether the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls … over cash receipts and disbursements. Key Findings The Board did not establish adequate controls over cash …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26

City 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 … controls. The Council did not adopt policies that address how compensatory (comp) time will be authorized, earned and used. City officials did not have a process to verify accrual balances prior to approving the use of …

https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… appropriations to accumulate more than $1.1 million in fund balance to purchase a fire truck costing more than …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97

City of Poughkeepsie – Budget Review (B6-17-1)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … City of Poughkeepsie Budget Review B6171 …

https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1

Geneseo 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-172

Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)

… Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition totaling $12,600 for three students to the incorrect district of residence and …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019m

Pocatello Fire District - Audit Follow-Up (2016M-301-F)

… September 2019, in implementing our recommendations in the audit report released in January 2017. Background The … progress in implementing our recommendations in the audit report released in January 2017 …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-f

Village of Bemus Point – Clerk-Treasurer (2022M-38)

… deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, …

https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38

Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… disbursements and electronic payments or financial system user access. As a result: Job duties were either not properly … Payments totaling approximately $152,000 (22 percent) of what we tested were not approved by anyone other than the … all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Hancock 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-236

Town of Barton - Highway Asset Accountability and Procurement (2019M-8)

… - pdf] Audit Objective Determine whether Town officials have adequate controls in the Highway Department to safeguard assets. Determine whether Town officials used a … safeguard highway assets, including scrap metal, which may have resulted in at least $1,700 in scrap metal proceeds …

https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8