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Selected Aspects of Discretionary Spending
… and procedures for certain items, and therefore, the propriety of the related expenditures was unclear. We questioned the propriety of certain discretionary expenses, including the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingGovernment-Wide Financial Data – 2022 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… (CCTV), a TV system in which strategically placed cameras’ input is observed on monitors off site. As of May … 16, 2019, Transit had installed 9,290 CCTV surveillance cameras, 1,712 monitors, 334 digital video recorders, 4 video … preventive maintenance schedule for all installed CCTV cameras and recording devices. EMD is also responsible for …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followCVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue … CVS Health’s temporary holding account. Our audit covered the period January 1, 2014 through December 31, 2018. About … To determine if CVS Health remitted to the State Department of Civil Service all commercial drug …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueTaxes – 2023 Financial Condition Report
… earned income and child tax credits. Personal income tax (PIT) collections declined by 16.8 percent due, in part, to … LLCs, and partnerships) rather than imposing the PIT on individual members of the business. PTET collections … Income Tax Personal income tax collections: Made up 52.6 percent of New York State’s tax collections in SFY 2022-23. …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesGovernment-Wide Financial Data – 2021 Financial Condition Report
… revenues. For prior years’ comparative government-wide data, please see the Statistical Section of the Comprehensive …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Purpose of Audit The purpose of our audit was to assess the Department Board … Town of Caledonia in Livingston County, and is governed by a five-member Board of Directors. The Department reported …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialCity of Troy – Budget Review (B17-5-13)
… and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City … refuse and garbage fees to finance the City’s waste and recycling services, but the Council has not yet authorized or approved a combined waste and recycling fee to realize the …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Village of Suffern – Budget Review (B18-6-4)
… expenditure projections in the Village’s tentative budget for the 2018-19 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… did not use performance-based contracting to measure contractor performance and service quality. Twelve contracts … and found that, generally, the Departments paid each contractor in accordance with contract terms and each contractor submitted invoices in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Pawling Central School District – Selected Financial Activities (2012M-185)
… 3, 2012. Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam … the District paid approximately $579,300 in tax certiorari claims from July 1, 2009 through June 30, 2012 from the … Limit the Audit Committee’s activities to the scope of what is included in its charter. Amend the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Village of Endicott -- Budget Review (B17-4-7)
… independent evaluation of the Village's tentative budget for the 2017-18 fiscal year. Background The Village of … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village financial activities and the Treasurer’s duties … Village of Old Field Misappropriation of Village Funds and Selected Financial Operations 2013M44 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… Town of Wilna in Jefferson County, and has a population of 90 residents. The Village Board consists of a Mayor and two … to payment. Take appropriate steps to obtain the best price or the most beneficial terms in the public interest …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… received questionable expenditure reimbursements totaling $319. In total, we question the propriety of $117,615 in …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Charlotte Valley Central School District – Financial Condition (2013M-232)
Charlotte Valley Central School District Financial Condition 2013M232
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… that the Village’s annual financial reports were filed with OSC in a timely manner. The Board did not conduct an … annual financial reports and file future reports with OSC in a timely manner. Audit, or provide for an audit, …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Wyoming County Industrial Development Agency – Project Management (2015M-62)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for … projects in accordance with statutory requirements. WCIDA has not ensured that the Center Street Business Center … is advised that it is not a permissible project, determine what actions to take. Develop procedures to ensure that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Clare – Fiscal Stress (2013M-317)
… at year end. As a result, the Board has heavily relied on appropriated fund balance as a financing source in the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Truxton Fire District – Audit Follow-Up (2022M-123-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Truxton Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-f