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Village of Suffern – Budget Review (B21-6-2)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2021-22 fiscal … The purpose of our budget review was to provide an independent evaluation …

https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2

Village of Albion – Water and Sewer Rents (2013M-108)

… deposited and made adjustments for water and sewer bills with only limited oversight. The Board also did not … and calibrated on a regular basis to help ensure that bills, especially those for the Village’s largest customers …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft

… stealing village funds to cover her household expenses, State Comptroller Thomas P. DiNapoli announced today. Johnson … Mountain, N.C. To read the audit, visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/riverside.pdf Since … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theft

Town of Berne – Board Oversight (2021M-77)

… did not request or receive monthly cash reports detailing money received and disbursed, monthly bank reconciliations or …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

DiNapoli: State Tax Revenues Down $767 Million in May

… continue to slowly re-open the economy, it’s critical that Washington act on our call for more federal aid.” Other items …

https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-may

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… District officials did not always comply with New York State General Municipal Law (GML) and the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management

… State Contracts” requires an agency to post on its website contractor utilization plans and any waivers of compliance …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-state

Village of Suffern – Budget Review (B25-6-4)

… review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is … the significant revenue and expenditure projections in the proposed budget are reasonable. The Village’s proposed budget complies with the tax levy limit because it …

https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4

Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)

… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …

https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140

Town of Alden – Town Clerk/Tax Collector (2024M-106)

… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, … a school district or refunded to taxpayers. Most of the unremitted funds or $84,757 should have been returned … taxpayers who overpaid their taxes; only a limited number of taxpayers received their refund since 2021. Retaining the …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Village of Skaneateles – Claims Auditing (2024M-68)

… $2 million, 206 claims totaling about $1.3 million had one or more exceptions. The Board did not audit 93 claims …

https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68

Village of Sloan – Clerk-Treasurer (2024M-109)

… Collections totaling $130,515 were not deposited within 10 days, as required by New York State Village Law Section … reports, that were provided to the Board approximately six weeks after month-end, were not accurate. For example, the …

https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109

Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)

… did not always properly audit claims before approving them for payment. When a thorough and effective claims audit is … is an increased risk that claims could have been paid for inappropriate purposes. For example: Town officials did not seek competition or …

https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150

Electronic Reporting

… unlimited accounts Web-based application - no downloads required Secure communication - data is secure Complete and … Protocol (SFTP) or mailed files on CD, DVD or other media, you will need to use a different method to send your …

https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reporting

Continuity of Operations Planning (Follow-Up)

… emergency management planning efforts in New York State. The Division encourages and supports State agency efforts to develop agency-specific Continuity of … The Guidance incorporates a blend of best practices based on generally accepted continuity methodologies from both the …

https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-follow

Agency Financial Reporting Package

… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … Financial System (SFS) as of the closing date specified in each area. The State's accounting and financial reporting … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …

https://www.osc.ny.gov/state-agencies/agency-financial-reporting-package

York College – Time and Attendance Practices for Public Safety Staff (Follow-Up)

… of implementation of the seven recommendations included in our initial audit report, Time and Attendance Practices … found that the Department’s overtime process could result in the payment of unauthorized and/or excessive overtime … were assigned to the fire watch spent long periods of time in one area instead of patrolling the entire building, as …

https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-follow