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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/budget/excel/federal-budget-fiscal-year-2017.xlsxPayments to John T. Mather Memorial Hospital (Follow-Up) (2013-F-12)
We have followed up on the actions taken by officials of Empire BlueCross BlueShield (Empire) to implement the recommendations contained in our audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f12.pdfLeake and Watts Services, Inc. -Compliance With the Reimbursable Cost Manual (2017-S-73) 90-Day Response
To determine whether the costs reported by Leake and Watts Services, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s73-response.pdfTravel Advisory No. 3
… they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this … should return the unused ticket(s) to the common carrier for a refund. This must be done within one year of the … Coverage. In the event of an accident, to be eligible for an insurance claim, the employee renting the car must …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset … 44 capital assets totaling approximately $26,000 did not have the individual who was assigned custody of the capital …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryTown of Hurley – Transfer Station Collections (2024M-132)
… were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. However, they were not adequately … of Hurley (Town) collecting approximately $51,800 less in fees than it should have for the collected waste. Over a …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Frankfort - Board Oversight (2018M-58)
… [read complete report - pdf] Audit Objective Determine whether the Town … health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations … to initiate corrective action. 1 Refer to our prior audit report, Town of Frankfort – Supervisor’s Fiscal …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Glen Aubrey Fire Company – Board Oversight (2022M-139)
… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not … compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is an increased risk that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and approved. Key Findings District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, … and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsUpper Jay Fire District – Board Oversight (2023M-24)
… District financial activities, which hindered its ability to monitor financial operations and increased the risk that … Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 … and have initiated, or indicated they planned to initiate, corrective action. … audit fire district Upper …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… operations. The Board did not develop financial procedures for collections and disbursements, periodically monitor the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Canastota Central School District - Financial Condition Management (2019M-174)
… [read complete report - pdf] Audit Objective Determine whether the District … plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and supported. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTown of Potter – Town Clerk (2020M-113)
… report - pdf ] Audit Objective Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and … timely and accurate manner. We identified a cash shortage of $23,838 during this former Clerk’s tenure. The former … initiate corrective action. … Determine whether the Town of Potter Town Clerk deposited recorded reported and remitted …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Town of Bainbridge – Justice Court Operations (2021M-51)
… liabilities by $4,129. The Justices cannot account for the source of this money. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Town of Covington – Tax Collection Remittance (P1-24-24)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to … totaling approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 in February, $53,702 in March and $36,747 in April. As of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… taking additional steps to increase physical accessibility for the 131 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… taking additional steps to increase physical accessibility for the 47 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… accessible parking spaces with marked access aisles, a main entrance with at least 18 inches of maneuvering … Center, such as curb ramps with accessible slopes, a main entrance with a door closing speed of at least five … physical accessibility for the 86 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36