Search
Federal Receipts – Federal Funding and New York
… part of New York State’s Budget: In State Fiscal Year (SFY) 2025, federal receipts totaled $96.7 billion, 38.8 … significant part of New York States Budget In State Fiscal Year SFY 2025 federal receipts totaled $967 billion 388 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsComptroller DiNapoli Releases Municipal Audits
… taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each week, as … clerk fees within the required timeframe or remit them to the supervisor in a timely manner. Onondaga County … Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Department lacked detailed … whether the Brighton Fire Department Inc Department Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialTown of Potter – Town Clerk (2020M-113)
Determine whether the Town of Potter Town Clerk deposited recorded reported and remitted collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… whether the South Butler Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations and did not adopt or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155City of Long Beach - Financial Condition (2019M-133)
… a fiscal improvement plan. We conducted two separate audits of the City, one on financial condition and the other …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… [read complete report - pdf] Audit Objective Determine whether: The Board … and capital plans. District officials retained an annual average of $798,735 in the debt service fund over the … to reduce real property taxes or for other purposes, was delayed. Key Recommendations Adopt budgets based on realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… services. Expenses for conferences attended by Board of Education (Board) members and cell phones were supported … methods to select nine professionals paid a total of $849,696. Could have saved $3,562 if they had used federal … agreed with our recommendations and indicated they are in the process of taking corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… employment goals to create and/or retain 1,034 and 1,270 full time equivalent (FTE) jobs and reported a total of 1,666 and 1,876 FTE jobs, …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… Review and revise policies, and adopt additional policies, to address current operations and needs, and ensure adopted policies are communicated to staff and enforced. Ensure a thorough, independent review of disbursements occurs prior to payment to verify that disbursements are adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… enforced. Board-adopted water rates were incorrectly setup in the billing and collection software. Customer bills were … customer accounts were not always assessed penalties in accordance with the Board-adopted local laws. As a result, … Ensure Board-adopted water rates are correctly setup in the billing and collection software. Generate billing …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37West Nyack Fire District – Claims Processing (2014M-259)
… receipts that were submitted. Reimbursements for personal cell phones were made without the required cell phone bills. Key Recommendations Audit all claims and ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Vestal Fire Department – Financial Activities (2014M-265)
… The Department operates within the Town of Vestal Fire District which provides fire protection services to the Town. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Chenango County Probation Department – Restitution Payments (S9-20-3)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed victim restitution payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Franklin County Probation Department – Restitution Payments (S9-20-13)
… checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … Determine whether the Rensselaer County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Town of Sanford – Claims Audit Process (2021M-189)
… law. Ensure all claims requiring Board audit are presented to the Board, and only audited and approved claims are listed … abstracts of audited claims. Periodically compare prices to State contracts and contracts bid by other governments to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Boylston – Financial Condition (2021M-69)
… As a result, it levied more taxes than necessary to sustain operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving