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City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… of Cohoes (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… of Batavia (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected facilities. …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… of Woodbury (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at selected Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… of Tonawanda (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at the selected Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… City of Rome (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected facilities. …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… of Colonie (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at selected facilities. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Beacon City School District -- Budget Review (B6-15-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Laws of 2005 authorized the Beacon City School District to issue debt up to a maximum amount totaling $5,288,000 to … to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Inc. is located in the Town of Allegany, Cattaraugus County. The Company, which is governed by an eight-member … during 2013 totaled $353,614. Key Findings The Treasurer did not offer a legitimate Company purpose for … not appoint a finance committee to review and approve the Treasurer’s records as required by the by-laws. The Treasurer …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Village of Suffern – Budget Review (B23-6-2)
… funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that have been … of $12,090,011, which is within the limit established by law. Key Recommendations Further review the reasonableness of … to no more than the tax levy limit as permitted by law, unless the Board properly overrides the tax levy limit …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Village of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8City of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2City of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
Elected and Appointed Officials NYSLRS employers establishes standard work day for elected and appointed officials by adopting a resolution
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionCity of Yonkers – Budget Review (B6-14-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current … 2014. Chapter 55 of the Laws of 2014 requires the City to submit their proposed budgets for the next fiscal year to the …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… organization located in the Village of Red Creek, Wayne County. The Company provides fire protection and rescue … $33,500 for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record of daily cash balances … and cannot perform monthly reconciliations without it. The Treasurer does not file required annual written financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … Key Findings We found errors in the monthly budget-to-actual reports that the Treasurer provided to the Board. … the 2011 through 2013 fiscal years. The District did not submit to OSC its tax levy limit calculations for 2015 or the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialSaranac Central School District – Student State Aid (2023M-91)
… manner. Officials also claimed and received $57,650 in aid to which the District was not entitled. District officials did not: Establish adequate procedures to ensure State aid was properly claimed for all eligible … students. Review all identified unclaimed State aid and submit any eligible claims for reimbursement. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Chenango Valley Central School District – Budget Review (B4-13-11)
… Purpose of Audit The purpose of our budget review was to determine … the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Village of Cato – Water Financial Operations (2023M-145)
… until the Cayuga County Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized billing … Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145