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Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background … counties, cities, towns and villages across the State. The City of Jamestown (City) is one of the local governments included in our review. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Town of Richmondville – Administration of Grant Moneys (2013M-374)
… of our audit was to review the Board’s administration of grant fund moneys for the period of May 4, 2009 through … The Board relied on the developer’s consultants to prepare grant applications on its behalf and hired its own consultant … Provide more oversight when reviewing and approving grant applications, and enter into written agreements to …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… by an elected five-member Board of Trustees, provides water, street maintenance, lighting, snow removal, refuse …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Dix – Supervisor’s Control of Cash (2022M-57)
… collect, disburse and maintain custody of all Town funds. Provide proper oversight of the bookkeeper. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 … bank reconciliations and file all financial reports in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… former Town Comptroller pleaded guilty to second-degree larceny in the theft of $390,178 from the Town and, on March 5, was charged with grand larceny related to additional theft uncovered in our audit. …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported … ending May 31, 2021. Ensure the AFR was prepared and filed with OSC, as required by New York State General Municipal Law … errors and/or irregularities, and A lack of transparency with the public regarding the Village’s fiscal activities. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … December 2022. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… – pdf] Audit Objective Determine whether the Village of Lisle (Village) Board of Trustees (Board): Conducted an annual audit of the … Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the … Determine whether the Village of Lisle Village Board of Trustees Board Conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Cedarhurst Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported … Law) Section 4-408. Ensure the AFR was prepared and filed with OSC, as required by New York State General Municipal Law … review did not identify any significant fiscal concerns with the Village’s general fund for the fiscal year 2022-23, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… account was not maintained and interim reports, such as trial balances and bank reconciliations were not provided to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Oversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… audit report, Oversight of Contract Expenditures of Bowery Residents’ Committee (Report 2019-N-8 ). About the Program … shelters. In February 2011, DHS contracted with the Bowery Residents’ Committee (BRC), a City-based not-for-profit … audit report Oversight of Contract Expenditures of Bowery Residents Committee Report 2019N8 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… of Cohocton (Town) Town Board (Board) adequately oversee and manage the Town’s ambulance service? Audit Period January … period back to January 1, 2021 to analyze budget trends and back to August 1, 2013 to provide historical background … ambulance services to the town by acquiring, supplying and equipping vehicles and operating, maintaining and …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
property tax cap role of state comptroller
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Purpose of Audit The purpose of our audit was to determine if Trustees were effectively … assets. Background The Dongan Patent established the Board of Trustees of the Freeholders and Commonalty of the Town of … Town of Southampton Board of Trustees of the Freeholders and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mReview of the Financial Plan of the City of New York - June 2008
New York City’s four-year financial plan was based on what appeared to be very conservative economic and revenue assumption.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2009.pdfReview of the Financial Plan of the City of New York - May 2007
Recent data have revealed that the City’s economy was much stronger during 2006 than was initially reported, and that strength has continued into 2007.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2008.pdfReview of the Financial Plan of the City of New York - December 2003
One year ago, the City projected a $6.4 billion budget gap for FY 2004 and even larger gaps for subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2004.pdf