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Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… of Village funds. In August 2023, the Assistant Clerk was arrested on the charges of grand larceny in the third degree …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… a result, we found: Seven NC employees earned 2,213 more hours of leave than employees in the collective bargaining … time worked or to submit leave requests for taking time off, and the Council did not approve all leave drawdown … not track their time worked or charge leave accruals when off, and sold excess hours totaling $5,800 and $4,900, …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Addison Central School District – Procurement of Professional Services (2023M-6)
… competition. Did not solicit a request for proposal (RFP) for audit services within the last five years as …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6DiNapoli Issues Report on Transparency of Village Fiscal Activities
… By law, a village’s chief fiscal officer (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 days after the close of their fiscal year. The AFR must be made available to the public and provides detailed information about the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesEnforcement of Local Law 144 – Automated Employment Decision Tools
… Objective To determine whether the New York City Department of Consumer … has designed and implemented an effective system to enforce compliance with Local Law 144. The audit covered … To determine whether the New York City Department of Consumer …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsVillage of New York Mills – Justice Court (S9-14-4)
… Village of New York Mills Justice Court S9144 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Owasco – Financial Management and Procurement (2021M-70)
… district funds and has multiyear financial and capital plans. Determine whether professional services and playground … fund balance and reserve levels, establish multiyear plans or ensure the proper procurement of professional … district funds and has multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town 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 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Town of German – Supervisor’s Records and Reports (2023M-54)
… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, … the Town’s financial operations was compromised, resulting in diminished transparency of the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… of Mount Kisco is located in Westchester County and has a population of 9,983. The Village/Town Court operates with two Justices and two Court clerks. The Court has jurisdiction over parking, vehicle and traffic, criminal, civil, and small claims cases. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Town of Broome – Purchasing and Justice Court (2014M-255)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing practices and the Justice Court’s … The purpose of our audit was to review the Towns purchasing …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… of their gaming revenues to the State, and tribe/nation casino remittances are defined in compacts (agreements with … from casinos. The Commission has officials at each casino to ensure compliance with gaming regulations and … Costs for this oversight are to be collected from each casino. During the three fiscal years ended March 31, 2019, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsVillage of Middleport – Water and Sewer Rents (2013M-313)
… and accurate records. For example, we reviewed eight credit adjustments totaling $516 from individual customer … control and subsidiary accounts and a billing software application to record water and sewer financial activity. …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Town of Huntington – Payroll and Legal Services (2013M-28)
… our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, … the agreements did not require that invoices for legal services provide detail about the basis for the amounts … Town of Huntington Payroll and Legal Services 2013M28 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… AND POLICIES Internal Controls Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules … and, therefore, appropriate to pay. In accordance with Chapter XII, Section 4.B - Certification of Vouchers , … guidance on voucher authorizers, please see GFO Chapter XII, Section 4.B – Certification of Vouchers and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processVillage of West Hampton Dunes – Financial Operations (2013M-390)
… 55. The Village is governed by a Village Board, with the Mayor serving as the chief executive officer. General fund …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Town of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s financial … The purpose of our audit was to review the processes and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161City of Corning – Foreign Fire Insurance Funds (2017M-143)
… of our audit was to examine the City’s use of foreign fire insurance (FFI) funds for the period July 1, 2015 through … City of Corning Foreign Fire Insurance Funds 2017M143 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices … The Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services is an association of 31 … WashingtonSaratogaWarrenHamiltonEssex Board of Cooperative Educational Services Procurement 2016M33 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services