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Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in … May 2022. These improper disbursements went unnoticed for years because the Board did not review bills (claims) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Implications for the Future – 2022 Financial Condition Report
… inflation, the Fed’s interest rate response, and continued volatility in the financial markets all impact whether the … dependence on the personal income tax and the potential volatility of tax collections even more. High-income … which are more volatile than wages. This disproportionate volatility in the State’s revenue mix magnifies the impacts …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureCity of Yonkers – Budget Review (B24-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key … The purpose of our budget review was to determine whether the significant revenue and …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… Determine whether the Board provided adequate oversight of non-payroll disbursements. Key Findings Online payments … were not included on the warrants or audited by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Deposit Central School District - Financial Condition (2018M-204)
… manage the financial condition of the general and cafeteria funds. Key Findings District officials have: … Not implemented plans to improve operating results in the cafeteria fund. It has had three successive operating … officials should examine ways to gain more control over cafeteria menu options in an effort to increase student …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… pdf] Audit Objective Determine whether Questar III Board of Cooperative Educational Services (Questar BOCES) … assets were properly accounted for. Audit Results As of June 30, 2023, Questar BOCES had IT assets with an original cost of $28.5 million (44,305 items) accounted for in its …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareVillage of Sherburne – Budgeting (2025M-83)
… (i.e., appropriated fund balance) and allows for long-term planning to protect the village from unexpected emergencies and maintain essential services. The Village has four operating funds: electric, … sufficient information to assist Village officials in planning and monitoring the Village’s financial operations or …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83XVI.3.E The Reporting Entity – XVI. Financial Reporting
… and New York State Horse Breeding Development Fund Corporation Albany Convention Center Authority Capital … currently record its equity in joint ventures, financial data for these entities is not presented on the face of the … in the Port Authority of New York and New Jersey and the Gateway Development Corporation. JOINTLY-GOVERNED …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… Annual Financial Disclosure Statements that are meant to help identify conflicts of interest were not filed. … and collections were not monitored or correctly allocated to affected taxing jurisdictions (ATJs). 52 of 115 payments … than it should have. These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mBrooktondale Fire District – Purchases and Disbursements (2021M-18)
… complete report - pdf ] Audit Objective Determine whether the Brooktondale Fire District (District) Board of Fire Commissioners (Board) ensured purchases and … and supported. Audit Results District officials ensured the purchases and disbursements we examined were proper and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Security and Effectiveness of the Department of Labor’s Unemployment Insurance System
… Purpose To determine whether the Department of Labor’s (Department) Unemployment Insurance System is secure, operating effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal processing. This … To determine whether the Department of Labors Department Unemployment Insurance System is secure …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… a medical examination, practical and behind-the-wheel driving tests, and maintaining a safe driving record both on and off the job. Additionally, school …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followVillage of Weedsport – Financial Management (2025M-76)
… Audit Objective Did the Village of Weedsport (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period March 1, … rating, and enables long-term financial planning. The Board is responsible for managing the Village’s fund balance, … Did the Village of Weedsport Village Board of Trustees Board effectively manage fund balance …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Village of Churchville – Financial Management (2025M-128)
… Audit Objective Did the Village of Churchville (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period March 1, … fund and $397,827 in the sewer fund. Audit Summary The Board did not effectively manage fund balance in accordance … Did the Village of Churchville Village Board of Trustees Board effectively manage fund balance …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… report – pdf] Audit Objective Assess whether Town of Columbia (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 77 applicable physical accessibility components … the Town Clerk’s office, including an accessible portion of the service counter and signs with raised lettering and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… UDAG repayment money totaling $4.5 million for long-term loans to fund capital projects was not consistent with their adopted policy to use the money as revolving loans for local business development. Board-approved loans made from the community development (CD) fund were …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… components (components) we reviewed, we identified 24 components (3 percent) where Town officials could consider … the Community Center, such as signs identifying accessible parking spaces and stall doors in restrooms with automatic … at the Town Court, such as signs identifying accessible parking mounted at the proper height. Four components at the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… report – pdf] Audit Objective Assess whether Town of Colonie (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 814 applicable physical accessibility components … components at the Public Safety Center, such as a portion of service counters at an accessible height. Four components …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… (components) we reviewed, we identified 70 components (13 percent) where City officials could consider taking … at an accessible height. Seven components at the Fire Station, such as accessible signs identifying restrooms. Seven components at the Police Station, such as van accessible parking spaces and signs at …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… report – pdf] Audit Objective Assess whether Town of Trenton (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 144 applicable physical accessibility components … located in the parking lot, including the required number of accessible parking spaces and signs identifying van …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28