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Village of Lindenhurst – Sexual Harassment Prevention Training (S9-23-13)
… report – pdf] Audit Objective Determine whether Village of Lindenhurst (Village) employees and elected officials … prevention training (SHP Training). Key Findings None of the Village’s 240 total employees and six elected … annual SHP Training and alternative dates or means of providing training are used as the needs of the Village …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/village-lindenhurst-sexual-harassment-prevention-training-s9-23-13City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed timely and accurate … annual and monthly financial reports. As a result, the City Common Council (Council) did not have accurate and … Determine whether the City of Salamanca City Comptroller Comptroller completed …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Village of Northville – Joint Youth Activity Program (2016M-339)
… of our audit was to determine if the Village’s joint youth activity’s financial activities were properly recorded … June 1, 2014 through May 31, 2016. Background The joint youth activity program (Program) has been established by the Village of Northville to operate youth development activities for children residing in the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Madison-Oneida Board of Cooperative Educational Services is governed by a Board of Education (Board) which is composed of nine members elected by the boards of … access rights of payroll system users to ensure access is limited to authorized job duties. Ensure that a payroll …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… requirement. Process and Document Preparation: Annually, each agency head must email a signed certification form to … head should submit a separate certification form for each agency. Please refer to the Internal Controls … , which includes the Voucher Authorizer Certification, each agency will be required to audit the effectiveness of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processDivision of Housing and Community Renewal Bulletin No. DH-8
… Purpose To explain the use of Deduction Code 391 (DC37 Personal Lines-OCA). Affected Employees … To explain the use of Deduction Code 391 DC37 Personal LinesOCA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-8-voluntary-insurance-program-employees-representedTown of Lockport – Building Permit Fee Collections (2025M-56)
… Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local government − … own local rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Stamford - Annual and Claims Auditing (2018M-227)
Determine whether the Board ensured that audits of records and claims were performed
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Town of Eden - Real Property Tax Exemptions (2018M-231)
… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with a total assessed value of $7.7 million. The Assessors: …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Elba - Real Property Tax Exemptions (2018M-261)
… or obtain annual renewal documentation as required, to ensure the exemptions remained in compliance with State or … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Holland - Real Property Tax Exemptions (2018M-232)
… We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 million. Twenty-seven …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Town of Ancram - Financial and Capital Planning (2019M-135)
… a fund balance and reserve policy to govern the levels of unrestricted fund balance and reserves to maintain. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135Town of Schroon - Town Hall Expansion Project (2018M-128)
… project not being able to repay interfund advances made from the general fund. Key Recommendations Prepare and … Ensure the balance of outstanding interfund advances from the general fund that cannot be repaid are written off. …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Village of Nelliston - Payroll and Accounting Records (2018M-162)
… monitored and recorded leave accruals and usage. Determine if the Clerk-Treasurer maintained timely and complete records … Determine if salarieswages were accurately paid if leave accruals were adequately monitored and if the …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Town of Batavia – Water and Sewer Operations (2018M-12)
… and expenditures associated with improvement areas in the general fund as required by New York State Town Law. … account for Article 12-C improvement financial activity in the general fund. Properly account for intermunicipal agreement financial activity in a separate fund. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Town of West Seneca - Capital Project Management (2019M-195)
… budget outlining revenues and expenditures was maintained in the accounting records and periodically updated. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… (58 percent) to the Town Clerk. Center cash collection records were inadequate and incomplete. We found that Town …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237NY State Comptroller Announces Appointment of Emerging Managers Director
… Loop Capital Markets, Topeka Capital Markets and Citi Institutional Client Group. Throughout his career, he …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-director