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City of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdfReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… are required by Education Law §2053 to annually report lawyers who provide legal services. Specifically, the law … system. Rev. 12/23 … Reporting Services Provided by Lawyers and Law Firms Education Law Section 2053 …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up) (2020-F-12)
To follow up on the actions taken by officials of the Department of Environmental Conservation to implement the recommendations contained in our audit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f12.pdfTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately … We encourage the Board to make the CAP available for public review in the Town Clerk’s office. 1 One credit card …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… New York state has seen a surge in hate crimes over the last five years with 1,089 reported … rose since 2018, but hate crimes involving assaults on people grew faster and were more common than property crimes … bigotry in all its forms so our friends and neighbors can live without the fear of unthinkable violence.” “We commend …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsVillage of Andover – Water and Electric Cash Receipts (2019M-152)
Determine whether water and electric cash receipts were recorded and deposited in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… after-school, soccer and summer recreation programs for free, without full Board consent. Sufficient program …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Compliance With Freedom of Information Law Requirements (2020-S-12)
To determine if the Department of Transportation (DOT) has policies, procedures, and processes in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s12.pdfTown of Lyndon – Town Clerk’s Collections (2021M-117)
… report - pdf ] Audit Objective Determine whether the Town of Lyndon (Town) Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk … recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117City of Long Beach – Budget Review (B20-7-3)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are … benefits accounted for 86 percent of revenue. This leaves little to finance operations and maintain …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Town of East Hampton - Budget Review (B19-7-10)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the Town’s tentative budget for the 2020 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Town of East Hampton - Budget Review (B20-7-10)
… and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are reasonable. Background The Town … 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/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Medicaid Program – Overpayments of Ambulatory Patient Group Claims
… overpaid Ambulatory Patient Groups (APG) claims because of deficiencies in the claims processing and payment system. The audit … was adopted by the Department of Health (Department) in an effort to more accurately pay providers for services …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsSouth Lewis Central School District – Conflicts of Interest (2021M-3)
Determine whether any South Lewis Central School District (District) officials had prohibited interests in District contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/south-lewis-2021-3.pdfDiNapoli: Village Fiscal Stress Declines Again
… Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in 2016. Three villages were designated in …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againDiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… Sales tax revenue for local governments in New York State declined by 3.9 percent in the first quarter compared to the same period last year, … which was $173 million less than the first quarter of 2020. “Although collections remain down compared to last …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021Town of Hounsfield - Claims Auditing (2019M-215)
… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … $172,000 complied with bidding requirements and/or the Town’s procurement policy. Key Recommendations Perform a … allowed by law are paid prior to Board audit. Ensure that Town personnel involved in the procurement process are aware …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Oversight of Homeless Shelters (2018-S-52)
To determine if the Office of Temporary and Disability Assistance (Office) adequately oversees homeless shelters to ensure they are operating in compliance ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s52.pdfForeclosure Update: Signs of Progress
Statewide, foreclosure filings fell by 46 percent between 2013 and 2018. Foreclosure rates are highest in the Long Island and the Mid-Hudson regions. Only four
https://www.osc.ny.gov/files/local-government/publications/pdf/foreclosure-update.pdfAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up) (2017-F-4)
To determine the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid Eligibility Determined by the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f4.pdf