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Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… [read complete report – pdf] Audit Objective Did the Town of Lorraine (Town) Supervisor (Supervisor) maintain complete, … 2020 through 2024 Annual Financial Report (AFR) filings as of June 23, 2025. Understanding the Program The Supervisor, … for receiving, disbursing and retaining custody of Town money; maintaining complete, accurate and up-to-date …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47DiNapoli Releases Annual IDA Report
… 4,320 active projects with a record high total value of $132 billion in 2022, an increase of $5 billion (3.9%), from 2021, according to State … make them more accountable to taxpayers.” While the number of active projects has remained relatively stable since 2012, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… The state collected $153.3 billion in State Fiscal Year (SFY) 2015-16, an increase of 2.8 … from SFY 2014-15, significantly less than anticipated in initial and final projections. The General Fund ended the … 2000. “New York state ended the fiscal year with cash in the bank largely thanks to billions of dollars in …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… The number of hotel rooms in New York City increased by 48 percent between 2006 and 2015, and the number of industry jobs increased by 29 percent, according to a … "The hotel industry is flourishing. A record number of tourists have flocked to New York City, fueling the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… The total cost of overtime in 2021 reached an all-time high at more than … 19.95 million overtime hours worked, or an increase of 4.3%, according to a report released today by State … have increased by 38% since 2012, while the number of employees has declined by more than 10% at 10 major …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021Cortland County – Public Water Supplies (2016M-318)
… was to examine the County’s oversight of public water supplies (PWS) for the period January 1, 2015 through May 13, … Cortland County Public Water Supplies 2016M318 …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Gardiner Fire District – Length of Service Award Program (2013M-265)
… is inconsistent with General Municipal Law. The Board did not implement standards and procedures to ensure that … with certificates of completion. District officials did not obtain an annual independent audit of the LOSAP as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Village of Owego - Board Oversight and Financial Operations (2018M-101)
… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a … of fund balance to be used to fund operations. Maintain a daily cash book and chronologically identify individual …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Mechanicville City School District – Financial Condition (2017M-93)
… total of $2.5 million in fund balance that was not used to finance operations. The Board and District officials did not develop multiyear financial and capital plans that would define how unrestricted fund balance … budget. Develop comprehensive multiyear financial and capital plans. Ensure that the amount of fund balance is in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Operational Advisory No. 18
… Subject: Two Refund of Appropriation Vendor IDs to be Inactivated Guidance: On … and 0RAE000000 are paid prior to June 1, 2015. The Bureau of State Expenditures will delete all unpaid vouchers that … Two Refund of Appropriation Vendor IDs to be Inactivated …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableSpecial Accidental Death Benefit – New Career Plan
… that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your … surviving spouse. If the surviving spouse receiving the special accidental death benefit dies, this benefit will be … if they are students, until the age of 23. The Benefit The special accidental death benefit is a pension equal to your …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitSeized Assets Program (Follow-Up)
… from forfeited assets. We concluded that the division did not properly account for or track seized assets. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… 2016 through February 10, 2017. Background Southern Tier East Regional Planning Development Board was created in 1975 … Southern Tier East Regional Planning Development Board Board Oversight …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… formalizing controls and oversight associated with the payroll function. Key Recommendations Maintain unrestricted … with relevant statutes. Develop and adopt written payroll policies and procedures. … Salamanca City School District Financial Management and Payroll 2017M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Purpose of Audit The purpose of our audit was to assess Board compliance with training …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board provided adequate oversight of Department operations for the period April 1, 2013 through July 9, 2014. Background … The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit corporation with approximately 35 members, … and the Town of Wolcott in Wayne County. Disbursements for the period April 1, 2013 through May 31, 2014 totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityPlanning Resources
… Heads Avoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis Other Resources Financial Data for Local Governments Open Book New York - … Tax Cap, Constitutional Tax Limit, debt and multiyear financial information. Open Book New York - State Payments …
https://www.osc.ny.gov/local-government/resources/planning-resourcesBrighton Central School District – Separation Payments (2016M-119)
… examine the District’s calculation of separation payments for the period July 1, 2014 through March 23, 2016. … Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $71.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Bradford Central School District – Financial Management (2016M-253)
Bradford Central School District Financial Management 2016M253
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253