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Town of Albion – Financial Management (2021M-29)

… could deplete fund balance in the general town-wide fund by the end of 2024. The Board did not adopt a written … that help ensure recurring expenditures are financed by recurring revenues. Adopt a written multiyear financial …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29

Village of Horseheads – Collections (2023M-169)

… deposited until we identified the discrepancy, or seven to 11 months after collection. The Board of Trustees (Board) … with New York State Village Law which required the Board to annually audit the Clerk-Treasurer’s records and reports. … In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key …

https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169

CUNY Bulletin No. CU-611

… Purpose To notify agencies of an automatic dues and agency shop fee … and automatically increase the current amount of $14.81 to $15.11. Agency Actions Notify affected employees. … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-611-dc37-local-2054-dues-and-agency-shop-fee-increase

Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)

… Determine whether the Board provided proper oversight of water billing operations. Key Finding The Board did not … Determine whether the Board provided proper oversight of water billing operations …

https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43

Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)

… Objective Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions. Key Findings Assessors incorrectly calculated … Determine whether town assessors in Suffolk County are properly administering select real property tax …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islip

MWBE Waivers Granted

… October-December 2024 No waivers granted January-March 2025 No waivers granted April-June 2025 No waivers granted July-September 2025 No waivers granted October-December 2025 Available …

https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-granted

State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary

… state, my office will continue to assist so that we can rebuild our state and make sure the money is spent …

https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversary

Town of Hyde Park - Payroll and Time Records (2018M-225)

… report - pdf] Audit Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town … officials established adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225

William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)

… Board of Education (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … the Board and District officials did not ensure check signings and banking transactions were secure. The … audit school william floyd check signing online banking 2022 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-banking

City of Long Beach - Financial Condition (2019M-133)

Determine whether the Council and City officials adequately managed the Citys financial condition

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… adequate oversight of the District’s financial operations and did not adopt or enforce key financial policies. As a … lacked guidance to adequately perform financial duties and thus: did not maintain sufficient banking or purchasing records, funded and disbursed money from reserves without authorization and …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)

… - pdf ] Audit Objective Determine whether the Brighton Fire Department, Inc. (Department) Board of Directors (Board) … Determine whether the Brighton Fire Department Inc Department Board of Directors Board …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financial

Town 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-69

Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)

… adopted realistic budgets and effectively managed fund balance. Key Findings The Board did not adopt realistic budgets or effectively manage fund balance. The Board also: Adopted annual budgets expecting … surpluses totaling $839,465 occurred, increasing fund balance instead of using amounts budgeted. Maintained …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82

Federal Receipts – Federal Funding and New York

… the last significant portion of pandemic assistance in SFY 2026; as of the FY 2026 NYS Executive Budget Financial Plan, the State is … to receive almost $93.1 billion in federal funding in SFY 2026. Federal Receipts Received by New York State, SFYs 2005 …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receipts

Opinion 91-22

… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation) FIRE PROTECTION AND PREVENTION -- Fire Police Squad … Whether a fire police squad may separately incorporate as a …

https://www.osc.ny.gov/legal-opinions/opinion-91-22

Onondaga County – Sexual Harassment Prevention Training (S9-23-8)

… complete report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor completion of … audit statewide county onondaga …

https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8

Town of New Hudson – Tax Collection (2021M-2)

… in a timely manner, the Clerk did not: Remit collections to the Town Supervisor (Supervisor) weekly, as required. Key … all real property tax collections, penalties and interest to the Supervisor weekly. Town officials agreed with our recommendation and indicated that they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2