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Pride 2022
… anniversary of the Stonewall Inn riot and uplifts lesbian, gay, bisexual, transgender and queer voices. Pride month is a …
https://www.osc.ny.gov/pride-2022Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… several key IT areas, including acceptable computer and Internet use. Key Recommendations Provide appropriate … and thoroughly removed. Adopt and enforce a computer and Internet use policy that defines appropriate and prohibited …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… operations, internal controls and information technology for the period June 1, 2011 through June 17, 2013. Background … population of approximately 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Village of Endicott – Budget Review (B4-13-8)
… expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of … not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Coldspring – Town Clerk Operations (2013M-137)
… where no other form of receipt is available. Record payee names and amounts in the accounting records and ensure that …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137City of Olean – Budget Review (B1-13-2)
… and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … increases be authorized by the Common Council prior to the adoption of the budget. Ensure that appropriations be …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… the internal controls over collections and disbursements for the period April 1, 2015 through August 31, 2016. … Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is … to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mTown of Kendall – Justice Court (2013M-130)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Justice … financial operations for the period January 1, 2010, to February 26, 2013. Background The Town of Kendall is … our testing found that monthly reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Nichols – Financial Condition (2013M-50)
… 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village is governed … and the Board did not include contingency appropriations in its budgets, the Board had no mechanism to react to … instability because it received unanticipated revenues in four of those five years totaling approximately $120,500, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Nelsonville – Financial Operations (2012M-242)
… year were $531,000 funded primarily with real property taxes and State aid. Key Findings The Board needs to improve its … the Clerk-Treasurer’s financial records and reports on an annual basis. The Board did not ensure bank …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Town of Argyle – Town Clerk and Budgeting (2012M-231)
… 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Harborfields Central School District – Information Technology Asset Management (2024M-9)
… appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetDiNapoli: Local Sales Tax Collections Nearly Flat in July
… up $3.1 million from the same time last year. “There was little growth in local sales tax collections in July compared …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyVillage of Penn Yan – Procurement (2024M-152)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials did not … Determine whether Village of Penn Yan Village officials ensured Water Treatment Plant …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Saugerties – Claims Auditing (2024M-144)
… (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144DiNapoli: Local Sales Tax Collections Up 2.3% in October
… York City’s collections totaled $842 million, an increase of 4.1%, or $33 million, compared to the same time last year. County and city collections in the rest of the state totaled $884 million, an increase of 0.4%. Over 63% (36 of 57) of counties experienced …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberTown of Ashland – Long-Term Planning (2024M-114)
… report – pdf] Audit Objective Determine whether Town of Ashland (Town) officials established multiyear capital and … on Town operations or how they will fund these needs. As of July 17, 2024, the Town’s capital reserve funds have zero … and 2011 mower are beyond their usable life by an average of almost six years, and he shared that both the Town’s salt …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… controls or develop written policies and procedures for these duties. As a result, we determined that District … potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate and … Key Recommendations Ensure employees are paid only for hours worked and leave time to which they are entitled. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Fiscal Stress Monitoring System Statistics
Office of the New York State Comptroller Fiscal Stress Monitoring System
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statistics