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City of Olean – Budget Review (B1-15-2)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … for preparing the proposed budget. The general fund budget does not include an interest payment of $56,708 due on a bond anticipation note. The City’s proposed budget complies …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Smithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for the period … Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Livingston County Probation Department – Financial Operations (2016M-404)
… that the Department has not been pursuing. Ensure that staff are able to produce adequate periodic reports, … unpaid financial obligations. Ensure that Department staff maintain updated, accurate records of undisbursed …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404City of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in … $15.5 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 2, 2014. … 4,200 students. The District’s budgeted appropriations for the 2014-15 fiscal year total approximately $64.6 … borrow several million dollars throughout the audit period for cash flow purposes. As of June 4, 2014, the State owed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… it did not receive accurate and sufficient financial information from the Clerk-Treasurer. Unpaid property taxes …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Village of Richfield Springs – Justice Court (S9-14-1)
… collected 297 payments totaling approximately $52,000 in fines, surcharges and fees during the audit period. Key … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of segregation of duties, … Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… the Court operated with two Justices, Robert McNally and Michael Muller, and four Court clerks. According to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
Town of Dresden Financial Condition and Town Clerk Operations 2016M369
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Village of Pomona – Financial Condition (2015M-272)
… our audit was to examine the Village’s financial condition for the period June 1, 2014 through July 10, 2015. Background … Village Board. The general fund’s budgeted appropriations for the 2015-16 fiscal year totals approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
Village of Owego ClerkTreasurers Office and Parking Tickets 2015M30
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Lisbon – Financial Condition (2012M-202)
… of our audit is to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2011. … The Town’s 2011 operating expenditures totaled $764,164 for the general fund, $1,372,757 for the highway fund, $15,553 for the water fund, $66,088 for …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Kendall – Justice Court (2013M-130)
… to resolve outstanding issues and take action to close out old cases. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Town of Sweden – Justice Court (2014M-318)
… 14,175 and includes the State University of New York College at Brockport. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Argyle – Town Clerk and Budgeting (2012M-231)
… over the Clerk’s office and the Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background … 2007, the Town has incorrectly budgeted and accounted for all of its sales tax revenues, totaling $296,353, in the … Ensure that all Town-issued credit cards are used for business purposes only and the monthly credit card …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… the MTA would contribute $11.7 billion. More than two thirds of that funding ($8 billion) would come from … MTA tax revenues fell by $1.3 billion (36 percent) over a two-year period. In response, the MTA cut services and raised …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallOpinion 91-31
… MUNICIPAL FUNDS - Town Charges (costs of rabies treatment for individual injured within the town) PUBLIC HEALTH LAW, … Public Health Law, §2144 to reimburse a private hospital for expenses incurred in the treatment of an individual who … by statute to pay bills submitted by a private hospital for treatment of an individual who had come into contact with …
https://www.osc.ny.gov/legal-opinions/opinion-91-31XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… (OSC) Bureau of Contracts to satisfy Tax Law § 5-a, which was added to the Tax Law under Part N of Chapter 60 … in the procurement record. The law provides that before a qualifying contract may take effect, the contractor must be … for contracts already in effect, and which provide for a renewal, the contractor must certify, prior to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing permanent … assistance program intended to help New Yorkers living in homeless shelters and those who are at risk of homelessness … permanent housing. DSS, which comprises the Department of Homeless Services (DHS) and the Human Resources …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residents