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City of Binghamton – City Operations (2015M-280)

… May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 … are normally purchased with annual budget appropriations. In 2014, the refuse fund’s revenues per capita were $19.52, … funds are not available. If funds do not become available in the budget, City officials could issue short-term debt, …

https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280

City of Yonkers – Information Technology (2017M-86)

… Purpose of Audit The purpose of our audit was to determine whether City officials … 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with …

https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86

City of Yonkers – Budget Review (B17-6-11)

… $828,000 in the 2017-18 budget. The City’s adopted budget does not include a contingency appropriation, which leaves …

https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11

Selected 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-follow

Length 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 … fire districts and municipalities were awarding Length of Service Award Program (LOSAP) service credits to volunteer … be included in the point system and specifies the maximum number of points that can be earned for performing each …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1

City of Yonkers – Budget Review (B17-6-10)

… approximately $16.5 million. The District’s budget request does not include an appropriation for textbooks and … Security tax is underestimated. The City’s proposed budget does not include a contingency appropriation. The lack of a …

https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10

Town 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 remitted moneys on behalf of the Court for the period January 1, 2012 through December …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2

Town of Norwich – Justice Court (S9-14-3)

… Purpose 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 December …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3

Town of LeRay – Justice Court (S9-14-5)

… reported to the Department of Motor Vehicles (DMV) are not up-to-date. The Court does not reconcile monthly DMV … information without accountability and user transactions are not properly monitored. Key Recommendations Ensure that all receipts received are deposited intact and in a timely manner. Ensure that the …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5

City of Olean – Budget Review (B17-1-3)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …

https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3

City 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 … January 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population …

https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90

Licensing and Monitoring of Proprietary Schools (Follow-Up)

… of Proprietary School Supervision (Bureau) is responsible for overseeing these proprietary schools, including licensing … initially granted, a proprietary school’s license is valid for 2 years. Thereafter, license renewals are granted for a period of 4 years. In order to be approved for the …

https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-follow

Village of Stamford – Claims Audit (2022M-197)

… – pdf]  Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) effectively audited claims prior to … the Board approved 890 claims totaling $8.2 million. Of the 200 claims totaling $1 million we examined: 78 claims …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197

Village of Quogue – Justice Court (2015M-18)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Recommendations Identify any held bail money not related to active cases and disburse it to the proper parties. Ensure that all money received is …

https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18

Town of Tioga – Long-Term Planning (2022M-181)

… pieces of major highway equipment are beyond their usable life by an average of nearly 15 years, including two pieces … or alterations which may impact employee safety. The New York State Department of Transportation (NYSDOT) rated a …

https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181

Village of Nissequogue – Information Technology (2015M-31)

… 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31

Town of Worcester – Claims Audit (2022M-145)

… report  – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively audited … and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims totaling $601,662 …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145

Village 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-34

Management and Maintenance of Non-Revenue Service Vehicles

… have and maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the … maintenance, are safeguarded, and are properly disposed of at the end of their useful life. The audit covered vehicles owned during …

https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehicles

Village of Hempstead -- Budget Review (B7-15-7)

… liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … results of our review, we found the significant revenue and expenditure projections in the proposed budget are …

https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7