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Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… 15, 2012. Background The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The … end of 2012 the Town had a fund balance deficit of $3,586. In June 2012, the current Supervisor recognized the reduction in the general fund’s fund balance. As a result, he developed …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… 2010, to May 31, 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in Rensselaer County. … Village of Hoosick Falls Internal Controls Over Selected Operations 2013M1 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1DiNapoli: Fire Chief Charged In Alleged $2,700 Gasoline Theft
… association for his private use, according to an audit and investigation by State Comptroller Thomas P. DiNapoli. … problems. By partnering with the New York State Police and Oswego County District Attorney Gregory Oakes, we are … accountable.” Royal, 54, admitted to DiNapoli’s staff and the New York State Police that he gassed up at the VFA …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-fire-chief-charged-alleged-2700-gasoline-theftCity of Lackawanna – Garbage Collection Fees (2021M-206)
… for assessing and billing garbage fees. 30 of 33 properties reviewed (91 percent) were not assessed and/or … fees in accordance with the Code. Twenty-five of these properties were underbilled a total of $6,350. 16 … the DPW Commissioner prepared memos indicating 10 City properties required garbage fee assessment and/or billing …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206City of Yonkers – Budget Review (B6-14-14) - Revised
… for recurring expenditures. Revenue estimates for sales tax may be optimistic. The budget includes $5.3 million in … 1, 2014. The City continues to rely on debt to pay for tax certiorari settlements, incurring debt and interest … to offset nonrecurring revenues. Monitor sales tax revenues throughout the year and take prompt action to …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedCity of Yonkers – Budget Review (B17-6-10)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are … shortfall in the general fund. Revenue estimates for mortgage tax, income tax surcharge, parking violations, … Review the revenue estimates for charter school payments, mortgage tax, income tax surcharge, parking violations and …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10City of Newburgh – Budget Review (B22-6-10)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be submitted to the State …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Selected Aspects of the Migrant Education Program
… subgroup of students. For 2013, however, the graduation rate was 40 percent for migrant students, but 69 …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or … and procedures regarding breach notifications and disaster recovery plans. Key Recommendations Determine the reason(s) … and procedures related to breach notification and disaster recovery …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mVillage of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately … 1, 2015 through October 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton … Village of Mayfield Water and Sewer Operations 2017M28 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Orchard Park Public Library – Audit of Claims (2016M-191)
… audit of claims prior to payment and ensure that the Secretary documents its approval of claims in the Board …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Incorporated Village of Garden City – Check Signing (2021M-39)
… Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies with Village …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Batavia – Water and Sewer Operations (2018M-12)
… Objective Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did … Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for revenues and expenditures associated with improvement …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… certain criminal and civil matters and motor vehicle and traffic violations. Key Findings The Town did not file its … consider including cash balances and budget-to-actual updates for all funds. Perform monthly accountabilities and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Review of the American Academy of Pediatrics
… Purpose The objective of our examination was to determine whether payments made to … and C022937, were bona fide and made in accordance with the contracts. Background The Department’s Immunization … The objective of our examination was to determine whether payments made to …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsOversight of Direct Placement of Children (Follow-Up)
… ( 2017-S-30 ). About the Program OCFS oversees the State’s child welfare system, and its Central Office is responsible for supervising and coordinating child welfare services, including child protective services, foster care, and preventive services, which are administered by 58 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followDivision of Housing and Community Renewal Bulletin No. DH-65
… an hourly rate less than $8.17. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the … Earnings Code (see Processing Adjustments in Time Entry section). Calculating the Deficit Reduction Amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-65-first-phase-deficit-reduction-plan-rrsu-employeesTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… and OSC’s authority as set forth in Article 3 of GM. Our methodology and standards are included in Appendix C. … to our office within 90 days, pursuant to Section 35 of GM. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… of approximately 4,200 residents. The Town is governed by an elected five-member Town Board. The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… an adequate system of internal controls over transfer station cash receipts. Key Recommendations Establish … and sewer charges. Establish a comprehensive transfer station cash receipts policy. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60