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Division of Housing and Community Renewal Bulletin No. DH-47

… by the New York State Legislature authorize the payment of the 4% increase for the payroll periods for which payment … also provides for an additional increase to the Job Rate of certain salary grades on the April 2010 salary schedule. Employees whose salaries …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-47-2010-salary-increases-employees-rent-regulation

Village of Greenwich – Justice Court Operations (2014M-023)

… 1, 2012 through August 31, 2013. Background The Village of Greenwich is located in Washington County and has a … Village of Greenwich Justice Court Operations 2014M023 …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023

Town of Cherry Valley – Budget Review (B25-4-7)

… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …

https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7

State Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million

… in village funds over the course of at least 19 years, New York State Comptroller Thomas P. DiNapoli, Steuben County … all felonies. She was arraigned before Judge Chauncey Watches of Steuben County Court and $20,000 in bail was set. …

https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announce

Medicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)

… (known as Ambulatory Patient Groups [or APG]) for clinic and ambulatory surgery services as well as …

https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-follow

Town of Holland - Real Property Tax Exemptions (2018M-232)

… citizen exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 million. Twenty-seven … adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions totaling … Periodically monitor exemptions to ensure they comply with State or local laws. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232

Village of Morris – Fund Balance (2017M-58)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The Village is governed by an elected three-member Village Board. General …

https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58

Village of Monticello – Board Oversight (2016M-337)

… actual water meter reading was done or address how water accounts should be billed for minimum usage. The Board did … plan in place during periods of unexpected vacancies or staff changes. Key Recommendations Pay claims only after the …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337

Village of Mexico – Financial Management (2023M-170)

… balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … Appropriated fund balance of $216,780 that was not needed to fund operations due to operating surpluses. This practice … a reasonable fund balance level. Village officials agreed with our recommendations and indicated they will take …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170

Village of Endicott – Budget Review (B4-13-8)

… the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …

https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8

Town of Sweden – Justice Court (2014M-318)

… audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2013 … clerks have developed their own practice for identifying cases to be reported to the scofflaw program, but do not use the report that includes all tickets pending for more than 60 days, which led to filing …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318

City of Olean – Budget Review (B1-13-2)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1132 …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2

Town of Schuyler – Financial Management (2014M-182)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … January 1 through December 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a … The purpose of our audit was to evaluate the Towns financial management …

https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182

Town of Bergen – Town Supervisor (2024M-30)

… report – pdf] Audit Objective Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate … in the 2022 AFR. Did not perform a periodic review of all journal entries and financial transactions as required … without oversight. Did not obtain timely reimbursement of $130,000 in payroll expenditures from the Byron-Bergen …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30

Town of Summit – Town Clerk (2024M-51)

… report – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in … Key Findings Although fees were properly recorded, the Town Clerk (Clerk) did not always deposit or remit fees in a … Determine whether the Town of Summit Town Clerk properly recorded deposited and …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51

City of Olean – Budget Review (B1-14-1)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … all local governments that have been authorized to issue obligations to fund operating deficits to submit their … issued in March 2013. The City’s proposed budget complies with the property tax levy limit set by statute. Key …

https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1

City of Yonkers – Budget Review (B6-14-13)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million … City of Yonkers Budget Review B61413 …

https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13

Town of Union – Financial Condition (2016M-192)

… than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay … fund. Key Recommendations Create a schedule for replacing old or inaccurate meters or both. Ensure that the Town bills …

https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192