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Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)

… (Village) and Towns of Manchester, Hopewell and Farmington in Ontario County. The Company is a not-for-profit …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operations

Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)

… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …

https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297

Town of Ogden – Financial Management and Justice Court (2014M-234)

… 1, 2012 through June 5, 2014. Background The Town of Ogden is located in Monroe County and has approximately 20,000 residents. It is governed by an elected Town Board, which consists of … fiscal year. Key Findings The Board and Town officials have not developed adequate policies, procedures or financial …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234

Town of New Castle - Recreation Department Cash Receipts (2020M-19)

… Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to … policy to provide guidance for payments received at the Department. The Department did not receipt and remit money in a timely … Determine whether payments received by the Recreation Department were properly receipted deposited and reported to …

https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19

Division of Housing and Community Renewal Bulletin No. DH-109

… represented by District Council 37 (DC37), Local 1359, in Bargaining Unit 67 are affected. Effective Date(s) Changes will be effective in paychecks dated April 15, 2020. OSC Actions OSC will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-109-district-council-37-local-1359-dues-increase

Village of Green Island – Water Fund Financial Condition (2015M-237)

… 2015. Background The Village of Green Island is located in Albany County and has a population of approximately 2,600. … Key Findings The water fund balance has continuously been in a deficit position. The Board has not developed a …

https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237

Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)

… Determine whether officials properly accounted for Woodlawn Beach State Park Receipts. Key Findings Daily tally … Determine whether officials properly accounted for Woodlawn Beach State Park Receipts …

https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79

Town of Marlborough - Water and Sewer Financial Operations (2018M-160)

… fund $340,000. The Budget Officer made billing adjustments in 2017 totaling $228,146 without Board approval. The water … were overcharged for water and sewer late penalties in 2017 by $8,654. Key Recommendations Prepare an annual cost …

https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160

Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)

… From 2016-17 through 2018-19, budgeted appropriations in the general, water and sewer funds exceeded actual … Appendix B includes our comments on issues raised in the Village’s response letter. …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28

Town of Hamlin – Financial Oversight and Information Technology (2012M-197)

… August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is … accounting records and resultant financial reports were in considerable disarray. For example, the Town failed to accurately report the cash position of any Town fund in its annual report to the Office of the State Comptroller …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197

External Peer Review Report - October 2021

A review of the system of quality control of the Office of the State Comptroller conducted by the National State Auditors Association (NSAA).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/peer-review-report-2024.pdf

Transaction Number Requirement

… = Equal sign " Double quotes < Left angle bracket ' Single quote or back tick > Right angle bracket | Pipe + Plus sign …

https://www.osc.ny.gov/public-authorities/transaction-number-requirement

Westchester County Department of Social Services - Contract Monitoring (2018M-35)

… to ensure that services provided and payments made were in accordance with contractual agreements. Key Findings For … before authorizing payments. Include clear provisions in service agreements detailing required performance measures …

https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35

Village of Castile – Water Billing for Letchworth State Park (2021M-1)

… of Castile (Village) officials accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the … of Castile Village officials accurately billed New York State Parks Recreation and Historic Preservation State Parks …

https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1

Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)

… Educational Services (BOCES) is a public entity serving 17 component school districts with approximately …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268

Village of Silver Springs – Water Accountability and Billing (2015M-139)

… 1, 2013 through April 6, 2015. Background The Village of Silver Springs is located in the Town of Gainseville, Wyoming … Village of Silver Springs Water Accountability and Billing 2015M139 …

https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139

State Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000

… was arrested and presented today in the District of South Carolina. Manhattan U.S. Attorney Preet Bharara said: “As … filed with the Probate Court in Kenshaw County, South Carolina, lists her social security number, date of …

https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmann

Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)

… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of Directors (Board) effectively managed fund balance. Key … or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance