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Village of Mayfield – Water and Sewer Operations (2017M-28)

… the Village accurately bills, collects and deposits water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future … Village of Mayfield Water and Sewer Operations 2017M28 …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28

X.7.B Local Customers – X. Guide to Vendor/Customer Management

… SECTION OVERVIEW AND POLICIES A Business Unit should use Local Customers to bill and track receivables and receipts from vendors who provide revenues to that … A Business Unit should use Local Customers to bill and track receivables and receipts from vendors who provide …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customers

Village 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-408

City of Rome – Solar Power Purchase Agreements (2015M-290)

… solar power purchase agreements for the period January 1, 2013 through June 30, 2015. Background The City of Rome is … with a solar company that provides solar-powered electric generating systems. Key Finding The City did not use …

https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290

Town of Batavia – Water and Sewer Operations (2018M-12)

… Town of Batavia Water and Sewer Operations 2018M12 …

https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… through November 22, 2024, we determined that:  The WTP operators worked three different schedules that incurred … Director did not approve overtime hours prior to the WTP operators working overtime as required by the Village’s …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6

DiNapoli: Former Treasurer Arrested in Village of Millport Theft

… Dawn Haverley was arrested for felony grand larceny Monday after an investigation and audit found she allegedly … Dawn Haverley was arrested for felony grand larceny Monday after an investigation and audit found she allegedly …

https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theft

DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees

… taxpayers, but stole money intended to support programs for children in the Village of Hamburg. I want to thank our partners in the State Comptroller's Office for conducting this audit, which allowed us to prosecute this … of the State Comptroller, Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …

https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-fees

Town 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 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419

Town of Elbridge – Payroll and Leave Accruals (2024M-141)

… (CBA) and the Town’s employee handbook (handbook) that affect leave accrual records. The handbook did not require …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141

Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)

… for the period July 1, 2014 through November 30, 2015. Background The Franklin-Essex-Hamilton Board of Cooperative …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27

Village of Horseheads – Claims Auditing and Disbursements (2023M-134)

… disbursements. Key Findings  Based on our sample of $1.1 million in claims and disbursements reviewed, Village … prior to funds being disbursed. Monitor telephone and Internet services for necessity, which resulted in …

https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134

Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)

MadisonOneida Board of Cooperative Educational Services Payroll 2017M239

https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… for approximately $66,000, or 70 percent, of these total repair costs. The Town Board (Board) has not established any …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Town of Southold – Sexual Harassment Prevention Training (S9-23-10)

… not provided to all employees and elected officials. Of the 45 total individuals we tested (26 selected employees and … tested and 10 elected officials, did not complete the annual SHP Training. Additionally, of the 423 total Town … elected officials, and include five of the 16 individuals in our testing that did not complete the annual SHP Training. …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10

Town of Seneca Falls – Audit Follow Up (2018M-144-F)

… audit follow up town seneca falls …

https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-f

Village of South Glens Falls – Audit Follow-Up (2014M-102-F)

… was to assess the Village’s progress, as of February 2016, in implementing our recommendations in the audit report released in July 2014. Background The … Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $4.2 million, funded primarily …

https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-f

City of Johnstown – Internal Controls Over Payroll (2015M-75)

… were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. … six-member Common Council. General fund expenditures for 2014 totaled approximately $13.8 million. Key Findings … Council did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining …

https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75

Pre-Audit - State Insurance Fund

… - State Insurance Fund   – Vetoed on December 29, 2021 - Veto Memo 89  – A.7286/S.7177 (Rodriguez/Krueger) – Relates …

https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fund-1

Pre-Audit - State Insurance Fund

… - Relates to the pre-audit of expenditures from the state insurance fund by the state comptroller. Memo Bill Text Status … Relates to the preaudit of expenditures from the state insurance fund by the state comptroller …

https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fund