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Town of Rutland – Water and Sewer Charges (2025M-30)
… billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 and … adjustments totaling $5,808 had no documented reason or support for the adjustments. In addition: The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Town of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… oversight for the period January 1, 2012 through July 11, 2013. Background The Town of Clarkson is located in … Board oversight for the period January 1 2012 through July 11 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… transaction must be approved by OSC. It also provides general policies and procedures for submission of … Financial System Contract Business Unit / Department ID list . If an agency identifies a need to use a Business Unit / Department ID not included in the Statewide Financial System Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewIncorporated Village of Garden City – Check Signing (2021M-39)
… Village Treasurer (Treasurer) did not maintain control of her electronic signature. The Treasurer allowed her signature to be affixed to checks without her being present. Alternate signatories did not sign in the …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Review of Credit Card Expenses at Finger Lakes DDSO
… York State procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is … counties. Employees at each group home routinely purchase food and household items necessary to keep the homes … price for the items until a formal contract is in place. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoReporting of Community-Based Services Under the Transformation Reinvestment Plan
… funds realized through the closure of inpatient State beds (about $110,000 per closed bed) into CBS. To document … realized through the reduction of State-operated inpatient beds under the Plan and served more than 111,000 individuals. …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… October 5, 2016. Background The recipients of foreign fire insurance (FFI) money include fire departments, fire … is generated from a tax imposed on the premiums of fire insurance policies written by certain out-of-state insurers … Use of Foreign Fire Insurance Tax Money 2017MS5 …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
Determine whether the City of Cortlands City noncontractual NC employees payroll benefits were authorized and accurate
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Village 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-134Addison Central School District – Procurement of Professional Services (2023M-6)
… officials sought competition for the procurement of professional services. Key Findings District officials did not seek competition for most professional services in accordance with District policy. District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers without …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Special 25-Year Plan for County Probation Department Peace Officers (Sections 89-t and 603(p))
Information for members about 25 year special retirement plan for peace officers who serve in the probation department
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-county-probation-department-peace-officers-sections-89-t-and-603pCUNY Bulletin No. CU-564
… information regarding the increase in the maximum annual amount for Health Care Flex Spending Account. Affected … Background The IRS announced the maximum annual deduction amount for Health Care Flex Spending (deduction code 445) has … to $2600.00 for the 2017 plan year. The maximum goal amount for Dependent Care CUNY (deduction code 443) remains …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-564-2017-increase-maximum-annual-amount-cuny-health-care-flexEnforcement of Local Law 144 – Automated Employment Decision Tools
… must: Conduct a bias audit of the automated employment decision tool (AEDT) no more than 1 year prior to its use. … and $1,500 per day for violations. DCWP entered into a memorandum of understanding (MOU) with the NYC Office of …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsDiNapoli Issues Report on Transparency of Village Fiscal Activities
… 532 villages filed their AFR with the State Comptroller on time, 210 villages (40%) filed late, after the statutory … 13, 2024. While the share of villages filing their AFR on time improved from 30% to 46% since 2019, the number of … also provides training sessions for village board members on their duties and responsibilities: Report Transparency and …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesVillage of New York Mills – Justice Court (S9-14-4)
… tickets to the State’s Department of Motor Vehicles (DMV). We found weak information technology controls. Key … that is over six years old to the Village. Contact the DMV about receiving the monthly DMV pending cases report. Periodically review and reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Town of Owasco – Financial Management and Procurement (2021M-70)
Determine whether the Town of Owasco Town Board Board effectively managed fund balances and reserves for the general water and sewer 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-70Village 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 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-419Town of German – Supervisor’s Records and Reports (2023M-54)
… – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … audit town german …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54