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Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… of all outstanding items on CA cars so that they can be finally accepted. …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the … January 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a … The purpose of our audit was to review the Boards oversight and the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… The Town improperly budgeted and allocated sales tax revenue, resulting in Town taxpayers with real property located in the Village of Ballston Spa receiving an … sales tax revenues at the expense of Town taxpayers with property located outside the Village. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… of implementation of the ten recommendations included in our initial audit report, Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Report … for shelter system management of homeless shelters in the City. The majority of shelters are operated by private …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followTown of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… Purpose of Audit The purpose of our audit was to determine if the Town established internal controls over water billing and … The purpose of our audit was to determine if the Town …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… District officials properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July … Findings In 2015 three firefighters received one year of service credit and a defined contribution of $700 each to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… and financing sources for a minimum three-to five-year period. Review water and sewer rates to ensure they generate …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… internal controls over information technology and online banking for the period of June 1, 2011, to September … also has not instituted appropriate internal controls for online banking. The Village uses online banking services with one bank and currently only …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… revenues, the sewer fund borrowed $40,000 from other funds, which has not been repaid and improperly used $30,000 … payable were misstated, which resulted in the operating funds’ fiscal health appearing to be more favorable. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… report - pdf] Audit Objective Determine whether the salary and benefits paid to the account clerk (clerk) were accurate and authorized. Determine whether the Board and Supervisor provided adequate oversight over cash … Determine whether the salary and benefits paid to the account clerk clerk were accurate …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Classification of assets and liabilities is required in either case. Business-Type Activities Enterprise Funds … 20,252,155 79,834,989 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Directors (Board) had significant discussions of the pros and cons of developing the property. This would include taking into account the struggles of developing and attracting businesses to other COIDA-owned properties. … that could take advantage of the property as a rail yard and be profitable. The Board decided this was not in County …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… "Tonight our nation mourns the passing of U.S. Supreme Court Justice Ruth Bader Ginsburg. "She was a champion for justice, one of the brightest legal minds in American History and a passionate defender of the U.S. Constitution. She was a trailblazer for women and …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… August 12, 2013. Background The Town of Scio is located in Allegany County. The elected five-member Town Board … The Highway fund incurred a significant operating deficit in 2011 totaling more than $180,000 which resulted in deficit unexpended funds. The operating deficit was caused …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. Key Findings BOCES officials did not … returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the … (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeConsumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… consumers were at increased risk of not paying the correct price for goods and services. Nine Departments did not adopt price accuracy testing procedures. Eight Departments did not perform periodic price accuracy tests. None of the Departments completed all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Value of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… Agencies in New York Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… report – pdf] Audit Objective Determine whether the Town of Plymouth (Town) Town Board (Board) authorized … disbursements totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and utility-task vehicles, none of which the Town owns. The solvents were purchased from …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… account for its leases. Discrepancies existed in the lease information contained in its two primary systems. … that the area in question was not covered under the lease between PANYNJ and the City of Newark (not under the control of PANYNJ).” The new lease was not executed. Such an error should not have …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… Special Education Itinerant Teacher, full-day Special Class, and full-day Special Class in an Integrated Setting programs. For purposes of this …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manual