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Protection of Managed Pollinators (Honey Bees) (2021-S-40)
To determine whether the Department of Agriculture and Markets (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to their populations. This audit covered the period January 2017 through August 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s40.pdfTown of Ticonderoga – Capital Project Management (2023M-38)
audit, town, ticonderoga
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ticonderoga-town-2022-38.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-081023.pdfHannibal Fire Company – Misappropriation of Funds (2023M-59)
audit, hannibal, fire company
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hannibal-fire-company-2023-59.pdfTown of Middleburgh – Audit Claims Process (2023M-56)
audit, town, middleburgh
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/middleburgh-town-2023-56.pdfTown of Jay - Records and Reports (2023M-22)
Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/jay-town-2023-22.pdfTown of Smyrna – Claims Audit Process (2022M-161)
To determine whether the Town of Smyrna (Town) Board (Board) properly audited claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/smyrna-town-2022-161.pdfTown of Berne – Audit Follow Up (2021M-77-F)
The purpose of our review was to assess the Town’s progress, as of October 2022, in implementing our recommendations in the audit report released in September 2021.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/berne-town-2021-77-f.pdfTown of Carrollton – Justice Court Operations (2018M-21)
Town of Carrollton – Justice Court Operations (2018M-21)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-carrollton-jc.pdfPrivacy and Security of Student Data (2021-S-29)
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s29.pdfOversight of the Early Intervention Program (2021-S-25)
To determine whether the Department of Health was effectively administering the Early Intervention Program (Program) in compliance with all applicable laws and regulations and ensuring equitable and timely access to services for children across the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s25.pdfCity of Long Beach – Budget Review (B23-7-3)
budget review, city, long beach
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/long-beach-city-b23-7-3.pdfTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
audit, town, Chemung
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chemung-town-2022-207.pdfVillage of Franklin – Fund Balance Management (2018M-13)
Village of Franklin – Fund Balance Management (2018M-13)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-franklin.pdfTown of Angelica – Justice Court Operations (2018M-11)
Town of Angelica – Justice Court Operations (2018M-11)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-angelica-jc.pdfDistribution of Utility Arrears in New York State
One impact of the devastating job losses incurred during the early months of the COVID-19 pandemic is a significant increase in the number of households in arrears on utilities bills for 60 days or more.
https://www.osc.ny.gov/files/reports/pdf/distribution-of-utility-arrears-in-nys.pdfVillage of Hewlett Neck – Financial Management (2022M-35)
Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored and effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hewlett-neck-2022-35.pdfVillage of Warsaw – Justice Court Operations (2021M-214)
Determine whether the Village of Warsaw (Village) Justice Court (Court) collections were properly accounted for and deposited.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/warsaw-2021-214.pdfCity of Batavia – Business Improvement District (2017M-283)
City of Batavia – Business Improvement District (2017M-283)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2018-batavia.pdfVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all collections received in an accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sherman-2019-39.pdf