Search
Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Village of Endicott – Budget Review (B4-15-11)
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water … the deficits and planned to raise water and sewer rates to make up the difference. The Village’s tentative …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Endicott – Budget Review (B4-14-7)
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water … the deficits and planned to raise water and sewer rates to make up the difference. The Village’s tentative …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… spending $138,458 of principal. While the Board reviewed bills prior to payment, it allowed them to be paid late due …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… officials did not properly approve and monitor projects or take action when goals were not met. We also found: … taxes (PILOTs) billing and collections were not monitored or correctly allocated to affected taxing jurisdictions … were late and late fees totaling $259,303 were not billed or collected. Nassau County (County) received $375,914 more …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plattekill-2020-143.pdfConducting Internal Audits of Cash Collection Activities
Conducting Internal Audits of Cash Collection Activities
https://www.osc.ny.gov/files/local-government/publications/pdf/0104.pdfXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… tangible and intangible assets, should be capitalized when all of the following criteria are met: Tangible Assets The … value (the State will use the following guidelines): All Land Buildings Machinery and Equipment in excess of … from the government and sold, transferred, licensed, rented or exchanged. The asset arises from contractual or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureVillage of Unadilla – Budgeting (2013M-143)
… 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … budgets that are based on the previous years’ trends in actual revenues and expenditures. Estimate the ending fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
Determine whether the Board provided adequate oversight of non-payroll disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/patchogue-medford-2019-126.pdfState Audits Issued Over 60 Days Ago
View state audits issued by the Comptrollers Office than four years ago
https://www.osc.ny.gov/state-agencies/audits/by-date-olderLocal Government
… Find information about local audits property tax cap Fiscal Stress Monitoring System local government data and …
https://www.osc.ny.gov/local-governmentDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… in village fees, including the "weekend loans" she took and repaid with a friend’s check on Mondays, according to … until village officials noted there was cash missing last year. Dillabough resigned in August 2017 after town officials … in Richland Town Court. "Dillabough allegedly abused her position to use town funds as her personal ATM," said …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Do not allow the bookkeeper access to the District’s bank account to withdraw funds for monthly service fees. Restrict the online bank account access so that only those with disbursement authority …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Audits of Local Governments & Schools
… and other audit responsibilities, see Required Audits . For audits older than 2013, contact us at [email protected] . For audits of State and NYC agencies and public authorities, …
https://www.osc.ny.gov/local-government/auditsDiNapoli and Stewart-Cousins Encourage Residents to Claim More Than $100 Million in Lost Money
… in the 35th State Senate District , which includes part of Yonkers, White Plains, New Rochelle, Greenburgh and … joined Leader Stewart-Cousins to reveal the results of notification letters she sent to her constituents who were owed money. “This initiative is an example of good government working for the people,” said Senator …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-and-stewart-cousins-encourage-residents-claim-more-100-million-lost-moneyOpinion 2002-15
… Law §327 are raised on a townwide basis. Similarly, as a rule, the cost of maintaining a town hall building used for … agreement, is also used by a village. As a general rule, all real property taxes raised for town purposes must … to less than the entire area of the town (see, e.g., 13 Opns St Comp, 1957, p 286; 11 Opns St Comp, 1955, p 408; …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… Law §327 are raised on a townwide basis. Similarly, as a rule, the cost of maintaining a town hall building used for … agreement, is also used by a village. As a general rule, all real property taxes raised for town purposes must … to less than the entire area of the town (see, e.g., 13 Opns St Comp, 1957, p 286; 11 Opns St Comp, 1955, p 408; …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15DiNapoli Honors Caribbean Leaders
… American individuals and organizations at a celebration on Monday in honor of Caribbean Heritage Month. “We gathered in … American individuals and organizations at a celebration on Monday in honor of Caribbean Heritage Month …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersAudits of State Agencies and Public Authorities - Five-Year Listing
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2014 through September 30, 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fylist14-19.pdf