Search
Village of Allegany – Vehicle Fuel (2012M-308)
… Board is the elected legislative body, which comprises the Mayor and four Trustees. The Village’s 2013-14 budget …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Covington – Town Supervisor (2013M-371)
… to the Board. The Board did not audit claims prior to payment. The Board did not perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Review of Advance Contract Payments
… contract nor did SED know whether the contractors owed a refund of unspent funds to the State. Key Recommendations … Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council … still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161V.3.H Category Code – V. Chart of Accounts (COA) Governance
… There are over 50,000 Category Codes that are configured in the SFS. Where a Category Code field is used or required, … is entered into the SFS. Category Codes are only available in the Purchasing module. All Category Codes are mapped to … the Category Code to Account Mapping, can be found in SFSCoach under Training Material “Category Codes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeVillage of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the period June 1, 2012 through … The Village of Belmont is located in Allegany County and has approximately 970 residents. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… payments for a period of six years. If the information is incomplete, unacceptable, or false, any Medicaid payments …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… prior to funds being disbursed. Monitor telephone and Internet services for necessity, which resulted in … review and determine the necessity of telephone and Internet services for usefulness. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Wayne – Justice Court (2013M-52)
… audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. … comprising four councilpersons and the Town Supervisor. For the fiscal year ended December 31, 2011, the Town … 72 hours from the date of receipt, excluding Sundays and holidays. Submit accurate monthly reports to the JCF no later …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52State Agencies Bulletin No. 2050
… employees to update withholdings, access paystubs and W2s, opt out of paper pay stubs and W2s, and review personal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineTown of Owego – Shared Services Facility Capital Project (2022M-42)
… (Supervisor) did not record all financial activities in the capital projects fund or prepare adequate monthly … our fieldwork, the Town still had an estimated $4 million in costs left to complete the Project without a planned … the part-town general fund $1.2 million, which may result in an inequity to the part-town taxpayers. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Henrietta FD – Audit Follow-Up (2021M-27-F)
… January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021. The audit determined that the Board of Commissioners (Board) did … policies or multiyear financial and capital plans. The audit included four recommendations to help officials manage …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fTown of Philipstown – Financial Management (2024M-100)
… costs associated with GLWD operations or the associated funding sources to taxpayers. Develop, adopt and periodically … development process or establish funds to help finance future expenditures. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100What to Report – Legacy Reporting
… reporting staff . Lump Sum Recurring Payments Education pay, if paid regularly to all eligible employees Geographic (location pay) differentials Holiday pay Merit pay Longevity payments Lump …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportHousing Assistance – Federal Funding and New York
… by the U.S. Department of Housing and Urban Development (HUD). In 2024, there were 1 million New Yorkers benefitting … from subsidized housing programs statewide, according to HUD.The three most significant programs were Housing Choice … tied to the unit or building. Based on average monthly HUD expenditures per unit, HUD subsidies totaled $10.1 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceAlden Central School District – Fuel Management (2024M-90)
… not identify fuel overcharges totaling $1,498. Officials do not know how many employees and non-District fuel users …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Montauk Fire District – Board Oversight (2024M-117)
… whether the Montauk Fire District (District) Board of Commissioners (Board) monitored financial activities and … operations. Specifically: Mandated annual audits of the District’s financial or length of service award program (LOSAP) records have not been … Determine whether the Montauk Fire District District Board of Commissioners Board monitored financial activities and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … State General Municipal Law (GML) Section 30. Report the results of the Village’s fiscal activities to the public, as … the Office of the State Comptroller OSC and reported the results …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Freeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective … Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Ardsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13