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Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating and monitoring … January 31, 2015. Background The Saratoga County IDA is an independent public benefit corporation established in … 1971 to further economic development in Saratoga County. It is governed by a Board which comprises seven members …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTown of East Greenbush – Justice Court Operations (2016M-60)
… 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a population of approximately … two elected Justices. The Justices’ combined collections in 2014 totaled approximately $598,000 for fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Seaford Fire District – Length of Service Award Program (2014M-319)
… year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State General … the records maintained for activities performed under the point system were accurate and complete. Key Recommendations Review and amend the District’s point system to ensure it is consistent with GML. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Town of Pamelia – Financial Management (2015M-276)
… million. Key Findings The Town accumulated excess fund balance primarily because the Board underestimated revenues … special district fund has had a deficit unrestricted fund balance for the past three years. The Board did not develop a … budgets with realistic estimates for revenues and fund balance available for appropriation. Develop a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… by the Board. Key Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsWantagh Fire District – Payroll (2013M-176)
… and separate from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … use, or get paid for more leave than the amounts allowed in the District’s policy. Key Recommendation Take immediate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Genesee County – Purchasing (2015M-241)
… June 12, 2015. Background Genesee County is located in western New York. The County, which has approximately … contracts are awarded to the lowest responsible bidder in accordance with the GML. Ensure that employees who are …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Town of Davenport - Transparency (2018M-85)
… whether the Town’s financial operations are transparent to the Board and taxpayers. Key Findings The Supervisor did not maintain sufficient financial records to provide the Board with the necessary information to assess the Town’s financial condition and file the annual …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Fredonia Central School District - Financial Management (2018M-33)
… more beneficial to residents. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… - pdf] Audit Objective Determine whether the Town used the Urban Development Action Grant (UDAG) repayment money for … Town of Bolton Urban Development Action Grant Repayment Funds 2017M216 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Town of Sharon – Fund Balance (2017M-271)
… through December 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately 1,800. The Town is governed by an elected five-member Town Board. Operating …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Washington County – Procurement (2017M-224)
… audit was to determine whether the County procured goods and services in accordance with its procurement policy and statutory requirements for the period January 1, 2016 … County is located in the eastern part of New York State and has a population of approximately 63,000. The County is …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Islip Housing Authority – Cash Disbursements (2017M-167)
… composed of five members appointed by the Town, plus two tenant members elected by the tenants. Operating …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Applying for Previous or Military Service Credit – Career Plan
… We will determine your eligibility to receive the credit and any cost involved. Requesting credit for your previous …
https://www.osc.ny.gov/retirement/publications/1642/applying-previous-or-military-service-creditFinancial Condition and Outlook
… SUNY Downstate Medical Center [or Downstate]) includes the College of Medicine, College of Health Related Professions, College of Nursing, School of Graduate Studies, School of …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookControls Over Vehicle Use and Transportation-Related Expenses
… the Department’s vehicle use and maintenance expenses for the period from January 2017 to December 2019 and … the State, of which 10 operate repair shops responsible for the maintenance of Department vehicles. These 11 regions … on the vehicle type and service needed. As of March 2020, the Department’s fleet included both passenger and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesDiNapoli Releases Municipal Audits
… the supervisor's knowledge. The equipment purchased was then shipped to the town’s former video supply contractor. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsOpinion 99-13
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Classification (based on whether … governmental functions (see, e.g., NY Tel. , supra , in which the court, quoting from Torsoe Bros. v Board of … Rather, we believe that determination should be made, in the first instance, by the local government. In making its …
https://www.osc.ny.gov/legal-opinions/opinion-99-13City of Oswego – Community Development (2015M-108)
… in place to determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated two real properties to the Oswego City Revitalization Corporation … with advice of counsel, when it is appropriate to write off these loans. Refrain from making gifts of real property …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… of Audit The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, … guidelines for using, approving, recording and reviewing leave accruals. The District allowed 10-month employees to accrue five days of personal leave instead of the four allowed by their collective …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236