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Oversight of Critical Foster Care Program Requirements

… and supervises child welfare services, including foster care and adoption, through its Division of Child Welfare and … Key Findings At each of the ten sites we visited, foster home records lacked evidence that counties or VAs met certain critical foster home certification/approval and recertification requirements, …

https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirements

Selected Aspects of Incident Intake and Investigation

… a hotline, establish a database of reported allegations and a Staff Exclusion List, and ensure that all allegations are investigated fully and timely and are referred to law enforcement when …

https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigation

Town of Tonawanda – Recreation Fees (2017M-133)

… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash receipts for the … 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. … $101 million. Key Findings The Department Director did not develop procedures to segregate cash receipt duties or …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133

Town of Colden – Highway Operations (2017M-127)

… operations for the period January 1, 2016 through April 21, 2017. Background The Town of Colden is located in … obtaining competitive bids. The Board did not adopt a fleet management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of vehicles and equipment. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127

DiNapoli: Financial Viability of OTBs in Jeopardy

… (OTB) corporations are at risk of financial insolvency due to the impact of major revenue decreases and escalating …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardy

City of Newburgh – Budget Review (B17-6-18)

… revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. … deficit in the general fund as of December 31, 2010. New York State Local Finance Law requires all municipalities that …

https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18

Village of Wurtsboro – Financial Operations (2017M-71)

… Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. Background … three-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general and water funds totaled $762,250. Key …

https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71

Town of Deerpark – Budget Review (B17-6-17)

… The Town’s general fund balance has continued to increase for the past five years, from $898,669 to $1,459,107 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17

City of Lockport -- Budget Review (B7-1-14)

… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and …

https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14

City 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 … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …

https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13

Village of Candor – Fund Balance (2017M-148)

… plans for the use of the accumulated funds. The Board has not developed a fund balance policy. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148

Village of Port Chester – Payroll (2017M-115)

… overtime to cover staff shortages instead of hiring new officers. Ensure that all current CBAs have all current …

https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115

Town of Maryland - Financial Management (2018M-121)

… Key Findings Since 2015, the total combined fund balance in the general and highway funds increased by $450,000 and, … of $495,000 and underestimated revenues of $226,000 in the general and highway funds which contributed to the …

https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121

Town of Brunswick – Justice Court (2017M-285)

… by the Justice. Key Recommendations Ensure that deposits are made within 72 hours, as required by law. Perform monthly …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285

Village of Afton – Board Oversight (2018M-28)

… 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. The Village, which is governed by an …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28

Village of Milford – Board Oversight (2018M-25)

Village of Milford Board Oversight 2018M25

https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25

City of Yonkers – Financial Operations (2017M-119)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its … exhausting prior bond proceeds. The Council has continued to appropriate fund balance in the City’s budget without … Key Recommendations Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those …

https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119

Village of Suffern – Budget Review (B18-6-4)

… the significant revenue and expenditure projections in the Village’s tentative budget for the 2018-19 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …

https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4