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City of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Local Sales Tax Collections Increased by 3% in July Compared to Last Year
… Local sales tax collections in New York state grew by 3% in July compared to the same month in 2022, according to an analysis released today by State … Local sales tax collections in New York state grew by 3 in July compared to the same month in 2022 according to an …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearVillage of Ilion – Information Technology (2015M-34)
… policy or local law consistent with the requirements of State Technology Law. Implement processes for the Water …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… In some instances, payments are made to vendors, including sub-recipients, before the vendors have … the funds, the agency should require the funds be returned to the State. In such instances the agency should calculate … than $25, agencies should require that amount be paid to the State. Once the interest payment is received, it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsEast Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … The East Ramapo Central School District is located in Rockland County. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2013 through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a … The purpose of our audit was to examine the Courts financial operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
Town of Hempstead Sanitary District No 7 PostEmployment Payments Claims Processing and Professional Services 2014M198
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingVillage of Richmondville – Disbursements (2012M-178)
… fiscal operations for the period June 1, 2011 to July 16, 2012. Background The Village of Richmondville is located in … The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, comprising …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Food Safety Monitoring (Follow-Up)
… distribution, and sale of food products in New York State. During the original audit, we found that the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followSelected Aspects of the Migrant Education Program (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Selected Aspects of the Migrant … To determine the extent of implementation of the three recommendations included in our initial audit report Selected Aspects of the Migrant …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followBenefit Eligibility Assessment Process (Follow-Up)
… Background Our initial audit, which was issued on May 28, 2014, determined whether the New York City Human … the Office of Temporary and Disability Assistance’s (OTDA) Fair Hearing process was used only as necessary. The audit … through September 30, 2013. We found that HRA applied a fair and consistent assessment process when determining …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followReporting and Utilization of Bias Incident Data (Follow-Up)
… initial audit report, Reporting and Utilization of Bias Incident Data, issued September 25, 2014 ( 2014-N-2 ) . … is accurately collecting, recording, and reporting bias incident statistics and utilizing the data for management … that the NYPD has begun efforts to review and reconcile incident reports to assure that all bias incidents are …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, … seven-member Board of Education, that is responsible for the District’s general administration through setting … is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive … building exemptions. As a result, the property owner incorrectly received $15,231 in tax reductions. … buildings were not supported. As a result, the property owner may have incorrectly received $80,126 in tax …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… or provide IT security awareness training. 18 percent of the School’s enabled nonstudent user accounts were not … to inappropriately access the School’s network. Two of the three financial software user accounts unnecessarily …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsStamford Central School District – Fund Balance Management (2022M-199)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … and the District levied more taxes than needed to fund operations. The Board overestimated appropriations from …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Lockport City School District - Procurement (2021M-198)
… District (District) officials procured goods and services in accordance with the District’s procurement policy and … demonstrate that certain goods and services were procured in accordance with the New York State General Municipal Law … bidding to ensure the District awards the contract in a manner consistent with GML. Comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Village of Port Jefferson – Justice Court Operations (2020M-56)
… receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices … As a result, errors and irregularities were found in the Court’s records: The Senior Court Clerk’s duties were … Court Clerk deposited 12 personal checks totaling $2,096 in place of missing cash. The Senior Court Clerk deposited …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56