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City of Newburgh – Budget Review (B6-15-24)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61524 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s … January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and … Village of Ilion Information Technology 2015M34 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Endicott – Budget Review (B4-15-11)
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Suffern – Budget Review (B8-15-13)
Village of Suffern Budget Review B81513
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Livonia – Justice Court (2015M-76)
… The Justices did not require the clerk to perform monthly bank reconciliations or accountabilities for their review. … review. Submit monthly reports to the JCF and remit money collected to the Supervisor no later than the tenth day … and adequately monitor cases with unpaid fines and fees so that appropriate action can be taken to enforce …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Village of Endicott – Budget Review (B4-14-7)
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Town of Berne – Board Oversight (2021M-77)
… report - pdf ] Audit Objective Determine whether the Town of Berne (Town) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and exceeded its authority under New … Determine whether the Town of Berne Town Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Benson is located in Hamilton County and has a population … Town of Benson Financial Condition 2013M77 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77City of Newburgh – Budget Review (B6-14-25)
… Purpose of Audit The purpose of our budget review was to determine whether the … and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25City of Yonkers – Budget Review (B6-15-15)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Division of Housing and Community Renewal Bulletin No. DH-101
… Purpose To inform agencies of the implementation of the New York … The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by … will be 0.153% (0.00153) of an employee’s weekly wage, up to the statewide average weekly wage. According to the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentLivonia Central School District – Conflict of Interest (2024M-89)
… with those powers or duties. The Board member’s physical therapy company entered into six contracts with the District … understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Division of Housing and Community Renewal Bulletin No. DH-12
… Codes and Anniversary Dates and to explain their use in payroll processing. Affected Employees Graded employees in … of less than full work status. For graded employees, the Payroll System now requires Anniversary Dates and Increment … of Increment Codes and Anniversary Dates is essential to payroll processing. The Payroll System uses both the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue … with CVS Caremark to administer the prescription drug program. From 2019 through 2022, the cost of the prescription drug program averaged almost $3.3 billion per year. In …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilCollection of Petroleum Business Tax and Motor Fuel Excise Tax
To determine whether the Department of Taxation and Finance Department has systems and practices in place that allow it to appropriately collect Petroleum Bus
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxOpinion 91-61
… village justice courts must collect the additional one per cent (1%) fee on bail imposed under General Municipal Law, … in that county should not collect the additional one per cent fee because the fee cannot be disbursed in accordance … village justice courts must collect the additional one per cent 1 fee on bail imposed under General Municipal Law in …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Oversight of Language Access Services
… Objective To determine if New York City Health + Hospitals Corporation … local laws, and providing sufficient oversight of Language Access Services. The audit covered the period from January … Outreach & Wellness (SHOW) mobile units. H+H’s mission is to provide high-quality, compassionate, respectful, and …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesDivision of Housing and Community Renewal Bulletin No. DH-134
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … of the April 2023 and April 2024 retroactive increases to Location Pay and to provide instructions for payments not processed … The purpose of this bulletin is to inform the Division of Housing and Community Renewal of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesVillage of Arkport – Water Fund Financial Operations (2020M-45)
Determine whether the Village Board effectively managed the water services financial operations
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Village of Argyle – Water Billing and Collections (2023M-148)
… did not formally adopt the water billing rates charged to customers. The Board did not enforce 39 unpaid customer accounts with unpaid balances totaling $14,458 for water bills from … for enforcement action. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148