Search
Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… in sequence for all bail payments that are received at the jail and all civil office payments that are received in …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… failure to establish policies and procedures regarding driving while intoxicated (DWI) administrative fees has …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… balance has been in excess of the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… period January 1, 2012 through June 30, 2013. Background Albany County is located in eastern New York State and has a … body. The Legislature comprises 39 County Legislators. The Albany County Probation Department collected $464,508 and … Albany County Probation Department Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsCity of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background … City of Poughkeepsie Budget Review B6171 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… 2014 through September 29, 2015. Background The Lockport Housing Authority is located in the City of Lockport in … was established pursuant the New York State Public Housing Law and operates six properties in the City of Lockport, providing a total of 352 housing units. The Authority can also issue vouchers for 188 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Roosevelt Fire District – Length of Service Award Program (2025M-40)
… to help protect the benefits earned by the volunteers for service to their communities. The Board also could not demonstrate that the procurement of LOSAP investment management services was made in accordance with the District’s procurement policy. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… plan for long-term capital and financial needs totaling $5.6 million which may impair the District’s ability to continue … accordance with New York State General Municipal Law (GML) Section 30. Perform adequate annual audits; therefore, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… (DOH) regulations. District officials did not sample and test or properly exempt 140 of the 379 (37 percent) water … and remediated all outlets that would have required it. The District’s initial testing results identifying 29 of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mTown of Bolivar – Community Development Block Grant (2013M-353)
… was to evaluate the Town’s financial management of the Community Development Block Grant (CDBG) program for the … Supervisor. The Town was awarded a $400,000 New York State Community Development Block Grant (CDBG), and contracted with Cuba Community Development Corporation (CCDC) to provide …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Access Controls and Vulnerability Management Over Critical Systems
… Objective To determine whether the Battery Park City Authority’s (BPCA) access controls and … development, and maintenance of the 92-acre Battery Park City neighborhood in lower Manhattan. BPCA is governed … To determine whether the Battery Park City Authoritys BPCA access controls and vulnerability …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/access-controls-and-vulnerability-management-over-critical-systemsDiNapoli Statement on MTA's July Financial Plan
… Financial Plan shows that its finances have stabilized and that the road ahead depends on it successfully executing … of increasing ridership. As my office has been saying for years, safety, frequency and reliability of service are … which the MTA attributes to efficiencies and not cuts, show a proper focus on managing costs the MTA can control …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-statement-mtas-july-financial-planOpinion 88-53
… and Social Security Law. You have also asked whether the New York State Constitution prevents the application of section 431 to exclude working vacation payments from the one year final average salary of … was little more than a thinly veiled attempt to obtain pension credits for unused vacation time, which is excluded …
https://www.osc.ny.gov/legal-opinions/opinion-88-53New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… Board and District officials complied with Local Finance Law when using a line of credit. Key Findings The Treasurer’s … any of them. The Board did not comply with Local Finance Law when authorizing $220,000 of borrowing using a line of … proper support is included. Comply with Local Finance Law when authorizing District borrowing. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… Determine whether the Board ensured that the District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with the … accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. The bank …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… incurred by Metropolitan Transportation Authority (MTA) Headquarters and MTA Capital Construction for travel and entertainment were appropriate and documented for MTA business purposes. The audit primarily covers the period … expenses incurred by Metropolitan Transportation Authority MTA Headquarters and MTA Capital Construction for travel and …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesAdequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
The purpose of our budget review was to provide an independent evaluation of the Towns adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11Town of Spencer – Procurement (2025M-100)
… Did the Town of Spencer Town Board Board and officials seek competition for purchases …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Midway Fire Department – Disbursements (2026M-11)
Did the Midway Fire Department Department Board of Directors Board ensure disbursements had adequate supporting documentation were for appropriate purposes and were properly approved
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11Financial Outlook for the Metropolitan Transportation Authority
One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdf