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Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-public-auth-2018-wayne-co-water-sewer.pdfRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… businesses, including registration of repair shops, dealers, dismantlers, and junk and salvage facilities and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… determine whether the New York City Department of Health and Mental Hygiene (DoHMH) ensured that facilities using or … radioactive materials were appropriately licensed and inspected; facilities with radiation equipment were … Under an agreement between New York State and the U.S. Nuclear Regulatory Commission, DoHMH has regulatory …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… to completing our audit, we determined that the Authority’s billing methodology for sewer services was not legally … period ended over four years ago, we decided not to update and reissue the report. … Cayuga County Water and Sewer Authority Billings and Collections 2017M107 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… Audit The purpose of our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May … 8,100 residents in the Town of Wilton. The Authority’s recorded revenue for water and sewer charges were …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… whether Village officials ensured employees’ salaries and wages were accurately paid and time and attendance … Findings The Board did not segregate the Clerk-Treasurer’s payroll processing duties and did not establish adequate … records. Key Recommendations Segregate the Clerk-Treasurer’s payroll processing duties or, if not feasible, establish …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… local correctional facilities (county jails and New York City facilities), and 429 local lockups. The Commission is … and Community Supervision: Inmate Sentence Calculation and Release Practices ( 2016-S-43 ) … To determine if the State …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… its financial decisions. The Supervisor filed the Town’s AUD 116 days late for 2008, 112 days late for 2009 and 374 … As of December 2012, the Supervisor had not filed the AUD for 2011. The Board has not ensured that the records of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168DiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… protect their assets by tightening their internal controls and strengthening checks and balances,” DiNapoli said. … and the Ulster County District Attorney our public‘s trust has been compromised in a number of separate … to be partnering with the New York State Comptroller’s Office to offer internal controls training as a resource to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesTown of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… of Audit The purpose of our audit was to review the Board’s oversight and the Town’s cash receipts and disbursements processes for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… for members , retirees and employers . You can download forms, read information booklets, brochures and … forms or publications mentioned in this booklet, you can download them from our website, call our Albany office or ask …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… $73,732, 18 were not in accordance with the Board’s fee structure, and 16 were not deposited in a timely manner. Of … totaling $56,262, 176 were not in accordance with the fee structure used. Of the 177 payments made with cash or check, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… Payment Months by Municipality [xlsx] (last updated July 2025) "Aid and Incentives for Municipalities: New York … towns and villages that receive AIM. Once again, the 2025-26 Enacted State Budget includes TMA funding of up to … cities. Municipalities will receive TMA payments in August and can use account code 3089 - State Aid, Other …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaVillage of Horseheads - Claims and Auditing and Disbursements (2023M-134
Determine whether Village of Horseheads (Village) officials properly audited claims and authorized non-payroll disbursements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/horseheads-village-2023-134.pdfAFR Modernization: Bank Reconciliation and Energy Costs and Consumption Schedules
Bank Reconciliation and Energy Costs, Annual Financial Reporting, New York Office of the State Comptroller
https://www.osc.ny.gov/files/local-government/academy/2022/pdf/bank-reconciliation-and-energy-costs-may-22.pdfHomeless Housing and Assistance Program – Project Selection and Maintenance (2018-S-4)
To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects to provide permanent supportive housing to the homeless and...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s4.pdfWelcome Center and Rest Area Planning and Implementation (2017-S-25)
To determine if the Department of Transportation has a written capital plan for highway facilities for the traveling public, and whether the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s25.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection Act, 2016
The “Enterprise Fraud, Waste and Abuse Prevention and Detection Act” was enacted in December 2015 and took effect on April 19, 2016.
https://www.osc.ny.gov/files/reports/special-topics/pdf/data-analytics-2016.pdf