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Town of Franklin – Financial Condition (2018M-8)
… Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town … or file annual financial reports (AUDs) with the Town Clerk or OSC. The Board did not audit the records or reports … AUD each year, file it with OSC and provide a copy to the Clerk and Board members. The Board should annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … 1, 2012, through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 … resolution directed Town officials to consult the Office of the State Comptroller’s publications for guidance. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Davenport - Transparency (2018M-85)
… Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did not conduct a thorough and deliberate audit of claims. Key Recommendations The Supervisor should maintain … The Board should conduct a thorough and deliberate audit of claims to identify any irregularities or deficiencies in …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Town of Shandaken – Payroll (2013M-201)
… $5,538 that she was not authorized to receive and paid her husband, a Highway Department employee, $1,800 that he was …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Village of Malverne – Procurement (2017M-16)
… not enforced compliance with the Village’s procurement policy. Village officials allowed goods and services to be … made). Village officials did not enforce the procurement policy requirement for documented verbal or written quotes … requirement for the use of requisitions/POs prior to ordering goods and services. Restrict the use of confirming …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Village of Herkimer – Payroll (2025M-37)
… compensation, including regular salaries and wages, overtime and payments to employees for unused leave accruals … adequately supported. Furthermore, employees were paid for overtime that, in some instances, was not adequately … develop or adopt any written policies or procedures for overtime, and instead relied on each Village department to …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Village of Islandia – Overtime (2023M-121)
… report – pdf] Audit Objective Determine whether Village of Islandia (Village) officials properly approved, documented … our audit period, the Village paid eight employees a total of $149,964 in overtime that was not properly approved or … timecards. During the audit period: Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Village of Springville – Procurement (2016M-330)
… soliciting competition for such services. Require strict adherence to the requirements of the procurement policy. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Village of Ellicottville – Procurement (2016M-426)
… Village of Ellicottville is located in Cattaraugus County and has a population of approximately 375. The Village is … the procedures to be followed for obtaining competitive pricing for professional services. Key Recommendations Ensure … purchases exceeding the bid limits as required by statute and the procurement policy. Consider revising the procurement …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Village of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2015 through August 1, 2017. Background The Village of Blasdell is located in the Town of Hamburg in Erie County. … Village of Blasdell Purchasing 2017M195 …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Village of Cambridge – Payroll (2015M-74)
… officials established effective internal controls over payroll for the period June 1, 2013 through December 31, … year totaled approximately $1.28 million. Key Findings Payroll duties were not adequately segregated. The Board did … to address the lack of segregation of duties within the payroll process. Ensure that all pay rates and the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Department of Transportation Bulletin No. DOT-9
… Services Unit (Bargaining Unit 03) in the Department of Transportation Effective Date(s) Payments may be submitted … eligible employees through the Time Entry page as follows: Earnings Begin Date: 11/16/06 Earnings End Date: Same as … on the employee’s paycheck stub or direct deposit advice statement. Questions Questions about this Bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-9-2006-shift-lump-sum-payment-winter-maintenance-seasonVillage of Canajoharie – Procurement (2015M-36)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement … 1, 2013 through October 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in … Village of Canajoharie Procurement 2015M36 …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Town of Stafford - Procurement (2018M-134)
… Town of Stafford Procurement 2018M134 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Oversight of Hazardous Materials and Waste
… 2015 through May 4, 2018. Background The State University of New York (SUNY) is the largest comprehensive system of … Administration established the Environmental Health & Safety Office (EHSO). The EHSO serves as a technical resource … ranging from industrial manufacturing process wastes to batteries, and may come in many forms, including liquids, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteCity of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for … 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately … City of Cohoes Purchasing 2014M192 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192New York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… fighter for working people, not just for CSEA members who he led for an historic 26 years as president, but for all public employees in New York, from the village hall to the classroom to the state capitol. “He championed …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueVillage of Croton-on-Hudson – Payroll (2017M-200)
… worked. Consider adjusting the timesheet deadline so the payroll reflects actual hours worked. Develop more accurate … Village of CrotononHudson Payroll 2017M200 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200City of Albany – Payroll (2015M-110)
… of Audit The purpose of our audit was to review the City’s payroll operations for the period January 1, 2013 through … governed by an elected 16-member Common Council. Budgeted payroll appropriations for 2014 totaled approximately $75.7 … time without adequate leave records to support the payroll calculations. The City’s payroll recordkeeping …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Town of Sheridan – Disbursements (2023M-101)
… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101