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About this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportTown of Carmel – Selected Financial Activities (2015M-201)
… $43 million. Key Findings Staff did not adequately record diesel fuel consumption or perform monthly fuel … Ensure that employees document gasoline and diesel fuel usage and perform monthly reconciliations of fuel …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Oppenheim – Town Clerk Operations (2014M-248)
… and did not make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not provide …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Access-A-Ride Accident Claims (Follow-Up)
… by traditional carriers decreased and reliance on the black car services and taxis increased. The number of … there was an unquantified liability risk associated with black car services and taxis that was expanding and was not …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followTown of Wolcott – Financial Management (2020M-131)
… for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating … Did not adopt a multiyear financial and capital plan or detailed reserve plan. The Board’s ability to effectively …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Randolph Central School District – IT Asset Management (S9-22-22)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Oswego County – Transfer Station Cash Receipts (2015M-334)
… review the internal controls over the Department of Solid Waste’s cash receipts process for the period January 1, 2014 … Board of Legislators, maintains a Department of Solid Waste which is responsible for providing recycling and solid waste services to residents, businesses and commercial waste …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334City of Troy – Financial Condition (2015M-185)
… The City of Troy is located in Rensselaer County and has approximately 50,130 residents. The City is governed … significant amounts of reserves to finance operations, and budgets for the water and sewer funds contained unrealistic revenue estimates. If …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… were deposited, and the treasurer did not ensure the faculty advisors followed the established, informal procedures. A faculty advisor improperly deposited the money from a number … assurance that money is properly safeguarded. Ensure faculty advisors do not deposit money into their personal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… of our audit period. The Treasurer misappropriated County funds over a nine-year period, pleaded guilty to grand … Spencer Volunteer Fire Company Apparent Misappropriation of Funds 2015M114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLaGrange Fire District – Board Oversight (2014M-127)
… prohibited interest. Adopt written policies and procedures covering financial activities, including cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… January 1, 2016 through June 19, 2017. Background The Pine City Volunteer Fire Department, Inc. provides fire … Pine City Volunteer Fire Department Inc Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesTown of Carlisle – Fund Balance (2017M-106)
… 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Village of Tannersville – Water Department Operations (2016M-417)
… The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately … all necessary upgrades to bring the water infrastructure up to date. Develop written policies and procedures to ensure …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Town of Scriba – Board Oversight (2017M-83)
… 1, 2015 through August 31, 2016. Background The Town of Scriba is located in Oswego County and has a population of … Town of Scriba Board Oversight 2017M83 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
… of Audit The purpose of our audit was to review the Town’s water operations for the period January 1, 2014 through … $2.3 million. Key Findings The Town’s unaccounted-for water over the past two years was approximately 38 million … customer meters have contributed to the unaccounted-for water. The Town is not billing all customers for water use. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Chenango Forks Central School District – Financial Condition (2014M-98)
… through February 26, 2014. Background The Chenango Forks Central School District is located in the Towns of Barker, … Chenango Forks Central School District Financial Condition 2014M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, … Town of Mount Morris Justice Court 2012M129 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129DiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… bills may result in service shutoffs, which increases economic stress on families and can damage local economies by … through the Utility Arrears Relief Program and the Phase 1 Arrears Reduction Program, and should continue to … of state funds and authorized cost recovery. Analysis Economic and Policy Insights: Distribution of Utility Arrears …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicMaximus, Inc.
… through to the present. Background DOH added $435 million in contract amendments for services outside the scope of the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/06/maximus-inc