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Town of Dayton – Audit Follow-Up (2019M-189-F)
… in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit … determined that the Supervisor did not maintain complete and accurate financial records and reports. The audit included seven recommendations to help …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fTown of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Village of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July 2024, in …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fOversight of Horizon and Crossroads Juvenile Centers
… To determine whether the New York City Administration for Children’s Services adequately operates Horizon and … to and releases from detention facilities as well as to report incidents to OCFS. JDAS is used by juvenile detention … data for the 4 calendar years 2021–2024 indicates that the number of people under 18 accused of major crimes—including …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersAudits of Local Governments: About Our Audits
… performance audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , … Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide … completed an external peer review of the Division of Local Government and School Accountability [pdf] for the …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsVillage of Suffern – Budget Review (B25-6-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … Laws of 2015 authorizes the Village of Suffern (Village) to issue debt not to exceed $5 million to liquidate the accumulated deficits in …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Wawayanda – Financial Operations (2024M-160)
… (Accountant) to make journal entries, reconcile the bank accounts and file the mandated Annual Financial Reports … complete. Town officials maintained an excessive number of bank accounts 1 which limited their ability to properly … the Town’s cash. Maintaining an excessive number of bank accounts also exposes the Town’s funds to an increased …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Philipstown – Financial Management (2024M-100)
… financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100City of Amsterdam – Budget Review (B25-5-5)
… an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Town of Saugerties – Claims Auditing (2024M-144)
… report – pdf] Audit Objective Determine whether the Town of Saugerties (Town) Board (Board) properly audited claims … the Board did not conduct a thorough and deliberate audit of any claims before payment or authorize all credit card … to verify if the Town received this purchase due to lack of supporting documentation. The Supervisor used a Town …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Federal Support of the State’s Safety Net – Federal Funding and New York
… … Federal Support of the States Safety Net …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-support-states-safety-netTown of Alden – Town Supervisor (2024M-105)
… to help ensure funds are safeguarded and accounted for. Because the Board did not receive adequate financial … million or 134 percent of the 2023 budget appropriations for those funds. In addition, the Town contracted with an …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Town of Windsor – Financial Management (2025M-24)
… report – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the … to assist officials in preparing and approving the final budget and providing transparency to the taxpayers and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Oversight of Water Supply Emergency Plans (Follow-Up)
… Objective To assess the extent of implementation, as of February 2025, of the five … of drinking water to ensure that it’s suitable for people to drink. Its Bureau of Water Supply Protection … to as an Assessment) available for DHSES’ review. Based on its review, DHSES may issue recommendations or general …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followTown of Bethlehem – Information Technology (2025M-25)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25DiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% increase in spending at a time when new federal actions on funding and … the House megabill on New York would be far-reaching. An analysis from DOH indicates that the proposed federal changes …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… This section outlines the process and documentation requirements for contract and amendment … – Construction Team ECN Electronic – Construction Team Quick ECT Electronic – Qualified Quick Contract EGG … – Architect/Engineering, Non-Quick EBV Electronic – Best Value (RFP) Process and Document Preparation Specific to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsRFP#0008 – Audit of OSC Internal Controls
… Request for Proposals Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from independent certified public accounting firms to conduct an independent audit of … required by Article 45 of the Executive Law and to provide services as further detailed in the solicitation available …
https://www.osc.ny.gov/procurement/rfp0008State Agencies Bulletin No. 1898
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsExamination of Travel Expenses Incurred by an Employee of the NYS Department of Health from February 23, 2012 through December 31, 2017
We examined travel expenses incurred by an employee of the New York State Department of Health during the period of February 23, 2012 through December 31, 2017.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-03-20.pdf