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Village of Nichols – Financial Condition (2013M-50)
… five years totaling approximately $120,500, of which $50,064 was Federal and State aid for the reimbursement of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, … is located in the Town of Frankfort in Herkimer County and has a population of approximately 2,600. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Sex Offender Registration (2014-MS-2)
… to help enforce the State’s Sex Offender Registration Act (SORA) for the period January 1, 2008 through January 22, … Background The State’s Sex Offender Registration Act (SORA), effective January 1996, established a Sex Offender … the NYS Division of Criminal Justice Services (DCJS). SORA was enacted to assist local law enforcement agencies and …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2State Comptroller DiNapoli Releases School District Audits
… Reimbursements (St. Lawrence County) The district did not claim any Medicaid reimbursements to which it was entitled. District officials did not claim Medicaid reimbursements for 12 students that auditors … In addition, district officials did not establish Medicaid claim policies or procedures or ensure that sufficient …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Oversight of Runaway and Homeless Youth (Follow-Up)
… included in our initial audit report, Oversight of Runaway and Homeless Youth (Report 2019-S-47 ). About the Program Runaway and homeless youth (RHY) can be fleeing neglect, abuse, or … their homes. These youths are generally still physically and emotionally developing and may not have completed their …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followWappingers Central School District – Fuel Accountability (2015M-135)
… Director of Facilities and Operations did not ensure the gates surrounding the unleaded gasoline fuel tank were … and odometer readings. Key Recommendations Ensure the gates surrounding the unleaded gasoline fuel tank are secured …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… used by the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the … closing date. The AFRP is activated in March for entities to report required fiscal year end data-in-process. It is also activated quarterly for entities to report data-in-process for the State’s June 30, September …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… by state government and new industries, but is troubled by high poverty and a reduced tax base due to a large number of … from being the state capital, it also has a notably high percentage of tax-exempt properties,”said DiNapoli. … offices, hospitals, universities and the emerging high-tech sector are creating tremendous opportunities in …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsTown of Grafton – Audit Follow-Up (2013M-113-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March … The purpose of our review was to assess the Towns progress as of March 29 …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fVillage of Suffern – Budget Review (B26-6-3)
… was to provide an independent evaluation of the tentative 202627 budget …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3Village of Ilion – Information Technology (2015M-34)
… for the Water Department to receive and assess security alerts from professional organizations. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … August 1, 2011, to April 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan … Village of Woodridge Financial Condition 2013M172 …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Village of Suffern – Budget Review (B21-6-2)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. … The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Town of Cortlandville – Fuel Purchases (2012M-171)
… responsible for the maintenance and repair of these roads. This is done with the use of a variety of vehicles and … and 21,000 gallons of unleaded gasoline. The total cost of this fuel usage was approximately $184,850. Key Finding Town … the bidding threshold without obtaining competitive bids. This happened because the Highway Superintendent did not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Benson – Financial Condition (2013M-77)
… totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to routinely … had not made postings to the accounting records since March 2012. Because the Supervisor did not maintain the … actual revenues and expenditures to the budgeted amounts on a regular basis and make applicable budgetary amendments. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Village of Suffern – Budget Review (B25-6-4)
The purpose of our budget review was to provide an independent evaluation of the proposed 202526 budget
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Amenia – Leave Accruals (2013M-361)
… were receiving the amount of compensation and leave accruals approved by the Board for the period January 1, 2012 … the accuracy of time for vacation, sick and personal leave accruals. Key Recommendations Establish policies and procedures for tracking employee leave accruals and monitor to ensure these policies are followed. …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Problem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims Auditing) is no, then some type of action should be … available to the body or official responsible for auditing claims: If original documentation (such as invoices, purchase … may indicate the possibility of a duplicate claim. Claims generally may be rejected or reduced if they do not …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsOversight of Building Construction Site Safety
… monitors New York City (NYC) building construction sites to ensure compliance with applicable codes, laws, and … use of more than 1 million buildings and construction sites in NYC through enforcement of, among other laws and … Findings We found DOB’s oversight of building construction sites, including construction site inspections and safety, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyCity of Peekskill – Financial Condition (2014M-105)
… December 31, 2013. Background The City of Peekskill is located in Westchester County and has a population of approximately 23,600. It is governed by the City Common Council. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105