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Other Bulletin No. 14
… rate less than $7.57 Background Pursuant to the Memorandum of Agreement between the State University Construction Fund … employees shall have their salary reduced over the course of the remainder of the 2011-2012 fiscal year. Effective Date(s) The 2011-2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-14-2011-2012-deficit-reduction-plan-state-universityOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… ). About the Program The New York City Department of Homeless Services (DHS), an administrative unit of the New … of Social Services (DSS), is the agency responsible for providing transitional housing and services for eligible homeless families and individuals in New York …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… Attorney’s Office or Probation. An Ignition Interlock Device (IID) connects to the vehicle’s ignition system, and the vehicle operator must blow into the device before the vehicle can be started. The IID will notify …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… IID violation alerts to the appropriate courts, district attorneys, and rehabilitation programs. Key Finding The …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followOversight of Contract Expenditures of Phoenix House New York
… program related. The audit covered the period July 1, 2013 through June 30, 2016. Background OASAS oversees one of the … families through alcohol and drug prevention treatment. In 2009, OASAS entered into a five-year, $47.6 million net … (Policies), and the contracts. Key Findings OASAS does not adequately monitor the expenses PHNY reports on its CFRs. …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkTown of Dix – Supervisor’s Control of Cash (2022M-57)
audit town dix supervisors control of cash
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… maintained and interim reports, such as trial balances and bank reconciliations were not provided to the Board for …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… amounts, and the tax levy were entered on the balance sheet instead of being categorized as salary expenditures and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Holley – Transparency of Fiscal Activities (S9-24-12)
Determine whether the Village of Holley Village Board of Trustees Board conducted an annual audit of the Village chief fiscal officers CFO financial records and reports filed the required annual financial report AFR with the Office of the State Comptroller OSC and reported the result
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, as required by New York … with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective oversight resulted in a lack …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… [read complete report – pdf] Audit Objective Determine whether the Village of Pomona (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) … Determine whether the Village of Pomona Village Board of Trustees Board Conducted an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and … 1, 2012 through December 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which … The purpose of our audit was to examine the former Clerks records and …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159City of Yonkers – Procurement of Professional Services (2017M-268)
… Purpose of Audit The purpose of our audit was to determine whether officials sought competition when procuring professional services for the period July 1, 2015 through June 30, 2017. Background … and Supplies should revise its procurement policy to require City officials to seek competition when …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately … funds. However, we found that the allocation method is not based on the cost of actual services provided. Instead, … flat percentage rate to each department’s budget, which is not equitable because all the departments do not use the same …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Belle Terre – Audit of Claims (2013M-87)
… Purpose of Audit The purpose of our audit was to determine whether the Village Board adequately audited claims. Background The Village of Belle Terre is located in the Town of Brookhaven in … Village of Belle Terre Audit of Claims 2013M87 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… 1, 2009 to May 31, 2013. Background The Village, located in Oswego County, was first incorporated in 1876 and had a population of approximately 400 residents. … During its existence, the Village was governed by a three-member governing board consisting of a Mayor and two …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of … was able to misappropriate as much as $83,000 of Village funds prior to detection. The Board has not established … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Town of Richmondville – Administration of Grant Moneys (2013M-374)
… to close 11 months later because utilities were turned off due to failure to pay. The facility, which is owned by …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2013 through November 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256