Search
Controls Over Unclaimed Bottle Deposits (Follow-Up)
… of Taxation and Finance (Department) is responsible for enforcing certain aspects of the New York State … we allow 30 days from the date this report is issued for officials to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followWadsworth Center Environmental Laboratory Approval Program
… was established in 1984 and is responsible for the certification of laboratories performing environmental … analyses on samples originating from New York State (NYS), thus ensuring the accuracy and reliability of these … 2019, ELAP had 468 approved laboratories (287 located in NYS, 168 in other states, and 13 outside of the United …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programMessage from the Comptroller – 2023 Financial Condition Report
… Fiscal Year (SFY) 2022-23 reflected continuing recovery from COVID-19 and economic growth. In this environment, State … $111.7 billion in SFY 2022-23, a decrease of $9.5 billion from the prior year caused by a $12.0 billion reduction in … It highlights major issues in programmatic areas ranging from public health to public safety, energy and the …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerWest Seneca Fire District #6 – Financial Management (2013M-14)
… January 1, 2009, through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. … five-member Board of Fire Commissioners. The District’s budget for the 2012 fiscal year was $617,920, which was …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to … computerized financial software and preparing the monthly bank reconciliations for all of the Department’s accounts, … the financial software; or at minimum the activity log, and monthly bank reconciliations as compared to monthly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overCounty of Rockland – Budget Review (B6-15-21)
… budget includes estimated revenues of $4 million from the sale of property, which is non-recurring revenue. However, the sale of the property may not be finalized by the end of the … other governments for costs associated with out-of-county community college costs, but this amount may not be …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… accounting records and internal controls of the District for the period January 1, 2012, to February 26, 2013. … Legislature. District expenditures totaled $1,339,215 for the 2012 fiscal year. Key Findings The Board has not adopted policies and procedures for cash receipts and disbursements to ensure that cash is …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashCity of Troy – Budget Review (B17-5-13)
… 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 estimated revenues. All six of … the budget if it decides to implement a new waste and recycling fee. If the fee is not authorized, or is authorized …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13City of Long Beach – Budget Review (B7-15-14)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14City of Ogdensburg – Budget Review (B3-16-20)
… City of Ogdensburg Budget Review B31620 …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Port Jefferson Union Free School District – Information Technology (2014M-039)
… [ read complete report ] Purpose of Audit The purpose of our audit was to … added to the vendor list is already included in the vendor master file and has not established procedures for adding, … Establish procedures for maintaining the vendor master file. Ensure that the server room remains locked at …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mCayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 692 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Holley Central School District – Financial Condition (2013M-342
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Town of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … the Justice and assigned Justices did not review bank statements or reconciliations, and did not review system … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Town of Prattsville – Justice Court (2012M-243)
… $1,848 in his bank account that could not be traced to any open or closed case files, fines or fees, or bail moneys; and … the assistance of the court clerk, review and analyze all open case files and bail records to determine if there are …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Rockland County – Budget Review (B22-6-9)
… expenditure projections in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
Town of Wethersfield Town Clerk and Highway Operations 2013M21
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Livingston County Court and Trust Funds (2022-C&T-4)
… Clerk and Surrogate’s Court, notices for each abandoned property were not published annually in the County’s official … surplus money from a referee after the sale of foreclosed property on April 1, 2017, totaling $87,849. Records … in property filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4City of Amsterdam – Budget Review (B24-5-5)
… not structurally balanced because they include subsidies from other funds to finance their operations. We project … and make modifications as necessary. Develop an allocation plan based on detailed analysis that ensures costs allocated …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… report - pdf] We also released five letter reports to the following Off-Track Betting (OTB) Corporations: … OTB [pdf] . Purpose of Audit The purpose of our audit was to assess the financial condition of the five regional OTB Corporations to determine if it has continued to deteriorate and whether …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014