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City of Binghamton – City Operations (2015M-280)
… insurance costs increased by approximately $1 million, or 12.2 percent, from 2012 to 2014. Although City officials … a comprehensive plan to reduce the outstanding debt or only issue debt when other funds are not available. If … could issue short-term debt, such as budget notes or bond anticipation notes. Continue to assess refuse …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280City of Yonkers – Information Technology (2017M-86)
City of Yonkers Information Technology 2017M86
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86City of Yonkers – Budget Review (B17-6-11)
… certiorari settlements in the 2017-18 fiscal year. Social Security tax payments are underestimated by approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… for the newest classes of cars. Key Findings MTA – NYC Transit and Railway officials have made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followLength of Service Award Programs (2014-MS-1)
… ten letter reports to the following: Belgium Cold Springs Fire District [pdf] , East Greenbush Fire District No. 3 [pdf] , Holtsville Fire District [pdf] , … , Mechanicstown Fire District [pdf] , Mechanicville Fire Department [pdf] , Penn Yan Fire Department [pdf] , Walden …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1City of Yonkers – Budget Review (B17-6-10)
… Purpose of Budget Review The purpose of our budget review was to … fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to … revenues for the District of $572.9 million, resulting in a shortage of approximately $16.5 million. The District’s …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Town of Queensbury – Justice Court (S9-14-2)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … and Michael Muller, and four Court clerks. According to the Court’s System, the Court collected 16,856 payments … is not reporting scofflaw traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Town of Norwich – Justice Court (S9-14-3)
… audit period, the Court operated with one Justice, James Fox, and two part-time Court clerks. According to the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Town of LeRay – Justice Court (S9-14-5)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February 28, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5City of Olean – Budget Review (B17-1-3)
… accumulation and use of fund balance. Include potential salary increases within department line items or restore the …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3City of Elmira – Financial Condition (2017M-90)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 through … through 2015 totaling $4.5 million, and unassigned fund balance that totaled $1.8 million at the end of 2013 declined …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Licensing and Monitoring of Proprietary Schools (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Licensing and Monitoring of … Non-degree-granting proprietary schools provide training in a broad range of disciplines, such as business, … and 26 English as a Second Language schools – operating in New York State. When initially granted, a proprietary …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followVillage of Stamford – Claims Audit (2022M-197)
… procurement policy. Five claims totaling $1,334 included food and alcohol purchases. One claim totaling $700 did not … had sales tax totaling $129. Furthermore, all 11 credit card claims totaling $62,404 were improperly paid before …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Village of Quogue – Justice Court (2015M-18)
… our audit was to examine the Court’s financial operations for the period June 1, 2012 through February 28, 2014. … totaling $35,955 on deposit, of which only $8,550 was for current cases. Receipts were not deposited in a timely manner and all receipts were not accounted for. Monthly bank reconciliations were performed incorrectly, …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Tioga – Long-Term Planning (2022M-181)
… condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent … capital and financial plans. Consider funding reserves for the Town’s capital project and highway capital equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Village of Nissequogue – Information Technology (2015M-31)
Village of Nissequogue Information Technology 2015M31
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Town of Worcester – Claims Audit (2022M-145)
… complete report – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. … made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s … January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Management and Maintenance of Non-Revenue Service Vehicles
… Objectives To determine whether New York City Transit and the MTA Bus Company have and maintain … of which starts from the in-service date, to ensure the vehicle is in good working order. Annual Service Operations …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesVillage of Hempstead -- Budget Review (B7-15-7)
… obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year … for the next succeeding fiscal year. Key Findings Based on the results of our review, we found the significant … authority. The Village’s ability to rely on real property taxes as an increased revenue source in the future is …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7