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Town of Dickinson – Fiscal Oversight (2014M-337)
… The Town of Dickinson is located in Franklin County and has a population of approximately 825. The Town is … not audit, or cause to be audited, the financial records and reports of the Supervisor, Tax Collector or Code … audit, or cause to be audited, the financial records and reports of all Town officers and employees who receive or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Lewis – Highway Purchases (2014M-103)
… documentation, and the Board authorized a claim for prepayment of materials to be received in the following year. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Town of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of January 1, … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Town of Albion – Financial Management (2021M-29)
… Determine whether the Town of Albion Town Town Board Board developed and monitored realistic and …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Oversight of Transportation Services and Expenses (Follow-Up)
… Objective To determine the extent of implementation of the seven … Many of DOCCS’s employees operate its vehicles in its day-to-day operations. Of the 44 facilities, 32 manage the … for periodically reviewing a sample of procurements to determine the Contractor’s compliance with the contract …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followPrivacy and Security of Student Data (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … Data (Report 2021-S-29 ). About the Program The State Education Department (SED) is part of the University of the … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followDiNapoli: Oversight of Supportive Housing Falls Short
… P. DiNapoli today released three audits of supportive housing providers for New Yorkers with mental illness, which found … Further, according to OMH’s fiscal guidelines, supportive housing providers should set aside a minimum of $500 per … Audits of supportive housing providers for New Yorkers with mental illness found …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortDepartment of Transportation Bulletin No. DOT-46
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-46-2025-call-out-response-payment-fiscal-year-2024-2025Town of Butler – Financial Management (2024M-119)
… maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the … encumbrance for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Determination of Residency for Tuition Purposes (Follow-Up)
… Objective The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our … The objective of our followup was to assess the extent of implementation as of October 2024 of the four …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followVillage of Penn Yan – Procurement (2024M-152)
… whether Village of Penn Yan (Village) officials ensured Water Treatment Plant (WTP) procurements were made in … whether Village of Penn Yan Village officials ensured Water Treatment Plant WTP procurements were made in …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Dayton – Audit Follow-Up (2019M-221-F)
… corrective action. Of the nine audit recommendations, only two were fully implemented and seven were not implemented. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… of financial records and reports. Background The Town is located in Cattaraugus County. The Town is governed by an elected Town Board (Board) composed of five … financial operations. Results of Review Town officials have not implemented corrective action, as none of the seven …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fTown of Plymouth – Employee Benefits (2023M-176)
… paid $9,942 for 64.25 days of unearned vacation, sick or personal leave accruals. Upon leaving Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Village of Montgomery – Audit Follow-Up (2021M-50-F)
… including ensuring that the Treasurer’s office complies with water and sewer Village laws and codes. Background The … submitted a corrective action plan (CAP) in July 2021 with plans to implement the audit recommendations, current …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fOversight of Horizon and Crossroads Juvenile Centers
… Objective To determine whether the New York City Administration for Children’s Services adequately operates … of Youth and Family Justice, the New York City (NYC) Administration for Children’s Services (ACS) is charged with … Key Findings We found numerous weaknesses in ACS’ administration/operation of the two juvenile facilities that …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersVillage of Suffern – Budget Review (B25-6-4)
… was to provide an independent evaluation of the proposed 202526 budget …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Wawayanda – Financial Operations (2024M-160)
… back to January 1, 2019 to analyze financial trends. Understanding the Program The Board must provide oversight to … budgets that underestimated revenues by approximately $5.2 million and appropriated $2.2 million of fund balance that … no rationale was established for maintaining this level of unrestricted fund balance. As a result, real …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Philipstown – Financial Management (2024M-100)
… operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation … benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to … fund and budgeted approximately $20,000 for debt service in the fund, the Board did not budget for GLWD appropriations …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100City of Amsterdam – Budget Review (B25-5-5)
… 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 2025-26 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5