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Village of Sylvan Beach – Board Oversight (2013M-34)
… purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Friendship – Justice Court Operations (2021M-15)
… report - pdf ] Audit Objective Determine whether the Town of Friendship (Town) Justices properly collected, recorded, … required. Monthly accountabilities were not performed. As of December 1, 2020 the Town Board (Board) had not completed an audit of the 2018 and 2019 records, as required. As a result, the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Village of Warsaw – Justice Court Operations (2021M-214)
… our findings and recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214City of North Tonawanda - Financial Condition (2020M-90)
… practices and poor financial management have left the City in a vulnerable financial position. Key Recommendations Take … Closely monitor finances to prevent further decline in financial condition. City officials agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Opinion 91-40
… (rescheduling of work days to avoid conflict with military duty) MILITARY LAW, §242(5): (1) A municipal officer or … to compensation for time spent on ordered military duty for the greater of 30 calendar days or 22 working days. … adopt a policy to require its officers and/or employees to schedule their regular days off to coincide with required …
https://www.osc.ny.gov/legal-opinions/opinion-91-40State Contract and Payment Actions in December
… payments. More information on these contracts and payments is available at Open Book New York . Major Contracts Approved … Recreation and Historic Preservation $6.2 million with M. Scher & Son Inc. for rehabilitation of the electric system at …
https://www.osc.ny.gov/press/releases/2024/02/state-contract-and-payment-actions-decemberState Contract and Payment Actions in December
… call center operations. $12.4 million to New York eHealth Collaborative Inc. for the Statewide Health Information …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-decemberState Contract and Payment Actions in November
… In November, the Office of the State Comptroller approved 1,460 … subcontractors and prime contractors. Cumulatively through November for calendar year 2021, the Comptroller’s office has … In November the Office of the State Comptroller approved 1460 …
https://www.osc.ny.gov/press/releases/2021/12/state-contract-and-payment-actions-novemberState Contract and Payment Actions in June
… at Elmira Psychiatric Center. $1.6 million with Rochester Economic Development Corp. for sale of the Metro … Conservation locations statewide. Office of Mental Health $2.1 million with Bayside Refrigeration Inc. for … million with D&H Excavating Inc. to resurface pavement and install ADA-compliant curb ramps on New York Route 5 in Erie …
https://www.osc.ny.gov/press/releases/2020/07/state-contract-and-payment-actions-juneNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… Director could not support that he resolved six of the 14 complaints we reviewed. Key Recommendations Perform required … records, including an inventory of businesses and consumer complaints. County officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… Determine whether the Madison County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete … Determine whether the Madison County County Department of Weights and Measures Department completed required testing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Village of Lindenhurst – Sexual Harassment Prevention Training (S9-23-13)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings None of the Village’s 240 total … employees and six elected officials were provided SHP Training during the 2021 annual training period. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/village-lindenhurst-sexual-harassment-prevention-training-s9-23-13Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to employees and elected officials. … and eight elected officials did not complete the annual SHP Training. Key Recommendation Town officials should …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Town of Somerset – Budgeting for Sales Tax (2016M-419)
… Purpose of Audit The purpose of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November … Town of Somerset Budgeting for Sales Tax 2016M419 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Former Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23,000 in village funds. “Halstead was elected to serve his … corruption does lasting damage to people’s confidence in the institutions that exist to serve them. My thanks to … of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23000 in village funds …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsOversight of Public Water Systems
… level, and amount of exposure. Department district offices and local health departments (for purposes of this report, we refer to the Department district offices and local departments collectively as “Offices”) conduct the day-to-day oversight of PWSs. Nearly 95 …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement Fund reached a record estimated value of $1835 billion
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Trustees and an elected Mayor. Key Findings The Board has not implemented adequate compensating controls to address the … of duties performed by the Treasurer. The Board did not audit the Treasurer’s records and reports during our … and remain undetected and uncorrected. The Village does not have policies and procedures in place to safeguard IT …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… financial activities for the period June 1, 2010, to November 15, 2012. Background The Village of Dresden is … segregation of duties. Document in the Board minutes the results of the annual audit of the Clerk-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3