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Town of Windsor – Capital Project (2025M-52)
… of an entire town, including a village. TOV funds are used only for the benefit of residents in the portion of the town …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Oversight of Transportation Services and Expenses (Follow-Up)
… included in our initial audit report, Oversight of Transportation Services and Expenses (Report 2021-S-1 ). … (e.g., cars, SUVs, vans, pickup trucks) and large transportation (e.g., inmate buses, tractor trailers) … to effectively monitor and ensure accountability over transportation expenses and transportation services. It …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… (Honey Bees) (Report 2021-S-40 ). About the Program Wild and managed pollinators are critically important to the health of New York State’s environment and agricultural economy. The … the New York State Pollinator Protection Plan (Plan) to address the high loss of pollinators in the State. According …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followCity of Yonkers – Budget Review (B24-6-6)
… $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. Chapter … as appropriated fund balance, one-time State funding and sale of property, to finance its operations. Includes … transfer tax, city and state mortgage tax, housing and buildings, parking violation bureau, hotel room and occupancy …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6DiNapoli Announces Sale of General Obligation Bonds
… Rebuild New York Through Transportation Infrastructure Renewal (1983), and Rebuild and Renew New York Transportation …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsTown of Bergen – Town Supervisor (2024M-30)
… records to the Board for audit. Compare accounting records with monthly bank reconciliations. Obtain timely … for Library payroll expenditures. Town officials disagreed with certain aspects of our findings; however, they generally agreed with our recommendations and indicated they have taken …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Department of Transportation Bulletin No. DOT-44
… Purpose: The purpose of this bulletin is to provide the Department of Transportation instructions for processing the 2024 … Call-Out Response Payment. Affected Employees: Employees of the Department of Transportation in the Operational … The purpose of this bulletin is to provide the Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-44-2024-call-out-response-payment-fiscal-year-2023-2024Time and Attendance Practices of Selected Employees
… records for selected Long Island Rail Road (LIRR) employees reflected their actual time worked. We also … identified Metropolitan Transportation Authority (MTA) employees whose home addresses were beyond the metropolitan … York City metropolitan area. Each MTA agency requires its employees to document their hours worked. Work hours are …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesCity of Amsterdam – Budget Review (B24-5-5)
… deficits in the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. … which it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … fiscal year. Key Findings The significant revenue and expenditure projections in the 2024-25 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5National Directory of New Hires Data Security
… Objective To determine if the Office of Temporary and Disability Assistance has met federal requirements for … January 2024. About the Program The Office of Temporary and Disability Assistance (OTDA) is responsible for supervising State programs that provide assistance and support to eligible families and individuals. Two such …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityTown of Throop – Highway Department (2021M-115)
… $1,277. Key Recommendations Annually agree, in writing, on highway repair and improvement expenditures. Maintain a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of LaGrange – Financial Management (2023M-139)
… limit by more than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Village of Suffern – Budget Review (B24-6-3)
… The Village, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s … The purpose of our budget review was to provide an independent evaluation of The Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Town of Lincoln - Town Clerk (2023M-31)
… of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and remitted collections. Key Findings The former Clerk did not properly account for, deposit, report or remit collections. When receipts are … do not have assurance that all collections are accounted for, and money could be lost or misappropriated. For example, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Village of Corinth – Investment Program (2023M-146)
… earned $1,516 from money on deposit in the Village’s two checking accounts, which had an average monthly available … earnings. Village officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider … monitor investments and periodically solicit interest rate quotes. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed … to the public, Establish controls to address the lack of segregation of the Clerk-Treasurer’s duties, Provide … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Village of Washingtonville – Budget Review (B24-6-1)
… projections in the Village of Washingtonvilles Villages 202425 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Reimbursement of Social Services Costs (2013MS-3)
… Counties: Franklin [pdf] , Genesee [pdf] , Greene [pdf] , Montgomery [pdf] , Ontario [pdf] , Sullivan [pdf] , Tioga … interdepartmental service costs (costs incurred by other county departments for the benefit of the DSS) that are … monitor claims submitted against the Plan to ensure the county’s reimbursement is maximized and submit supplemental …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Village of Mexico – Financial Management (2023M-170)
… did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … historical or known trends of revenues and expenditures when developing the budgets. As a result, revenues were …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Deposit – Claims Auditing (2023M-173)
… approved the use of taxpayer funds without having support to show funds were being expended for legitimate Village … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173