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Hazard Mitigation and Coordination (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Hazard Mitigation and … one of the most damaging hurricanes ever to make landfall in the United States. Over the course of 48 hours, Hurricane Sandy inflicted an estimated $19 billion in damages and lost economic activity across the City, …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followNY Received More From Washington Than It Sent Due to Federal Relief
… York’s balance of payments with Washington, according to a report issued today by State Comptroller Thomas P. DiNapoli. … a positive balance of payments. The five states that had a negative balance of payments were Massachusetts, New Jersey, … York’s balance of payments with Washington may again turn negative as federal support returns to pre-pandemic levels. …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefDiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… of $91,320 for all sectors statewide. The average wage at public institutions, $72,200, was slightly lower than the …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsDiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… primarily in North America. $150 million to the Vision Ridge Partners Sustainable Asset Fund IV , a fund targeting …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programHancock Fire Department - Financial Operations (2018M-236)
… whether officials ensured collections were deposited and disbursements were proper. Key Findings The Board … deemed interest in the oral agreement between his business and the Department. It appears that the President’s business … deemed interest in the oral agreement between his business and the Department. Periodically perform reviews to determine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236South Glens Falls Central School District - Fund Balance (2018M-90)
… reduce District property taxes. Correct accounting records for misclassifications, and accurately report unrestricted … the reserves will be funded, the optimal funding levels for each reserve and the conditions under which reserves will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Accounts Payable Advisory No. 50
… early payment discounts from vendors. Reference: Guide to Financial Operations (GFO) Chapter XII, Section 5.F – … of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is due. Every agency should have a process in place to ensure accounts payable staff take …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsAccounts Payable Advisory No. 23
… XII, Section 5.K - Federally Reportable Payments Guidance: Online Business Unit OSC has identified multiple vendors whose payments from … the “Withholding Applicable” field. Bulkload Business Unit OSC has also identified multiple vendors whose payments from …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … Inc. provides fire protection and emergency services to the Town of Lumberland in Sullivan County. The … in 2013. Key Findings While the Department adopted by-laws to dictate the manner in which it should conduct operations, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… separate from the Town of Niskayuna and Schenectady County in which it is located. The District is governed by an … number of points to volunteers for participation in department responses and accurately record volunteer … activities. District officials did not review the entries in the computer program unless the points earned as indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Genesee County – Purchasing (2015M-241)
… Purpose of Audit The purpose of our audit was to examine certain County procurement practices for the … $150 million. Key Findings The Highway Department did not have documentation that it always made purchases from the …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Dutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices … two cities, and covers approximately 802 square miles. As of November 2013, the County had approximately 1,800 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Hortonville Fire Company – Financial Activity (2014M-210)
… of our audit was to examine controls over the recording and reporting of financial activity for the period January 1, … audit of the Treasurer’s records. Death benefit payouts and grant activities were not included on reports to the … activity recorded by the Treasurer with bank statements and conduct an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Financial Data: What is the general schedule/cycle of data availability?
… There is a lag between the end of a locality’s fiscal year and when that locality’s … filed (in preliminary form) and reviewed. … Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityFulton County Industrial Development Agency – PILOT Program (2014M-291)
… January 1, 2012 through April 30, 2014. Background The Fulton County Industrial Development Agency was created in … terms of the agreement are not met. Implement policies and procedures to ensure that PILOT payments are timely and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… Purpose of Audit The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 … Concord Industrial Development Agency was created in 1980 to further the economic development of the Town of Concord. CIDA is governed by a five-member Board of Directors appointed by the Town Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementVillage of Margaretville - Fiscal Management (2018M-78)
… the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Davenport - Transparency (2018M-85)
… report - pdf] Audit Objective Determine whether the Town’s financial operations are transparent to the Board and … Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did not conduct a thorough … of claims to identify any irregularities or deficiencies in the claims submitted for payment. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Greece Public Library – Information Technology (2017M-130)
… approximately $3.1 million. Key Findings The Board did not adopt any policies to protect its IT assets. The Board did not develop a disaster recovery plan. Library officials did not have a comprehensive hardware inventory. Key …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… is an independent public benefit corporation located in Saratoga County. The Authority, which is governed by an … sanitary sewer services to approximately 8,100 residents in the Town of Wilton. The Authority’s recorded revenue for … Key Finding The Authority did not have written policies in place directing how and when adjustments were to be …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329