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Audits of Local Governments: About Our Audits
… period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsVillage of Suffern – Budget Review (B25-6-4)
… of $12,079,830, which is within the limits established by law. Key Recommendation In adopting the 2025-26 budget, … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior …
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)
… continuously adopted budgets that underestimated revenues by approximately $5.2 million and appropriated $2.2 million … up-to-date financial reports or a detailed statement of money received and disbursed on a monthly basis. As a result, … Town is using accounting codes other than those prescribed by the New York State Comptroller’s Office (OSC) which limits …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Philipstown – Financial Management (2024M-100)
… Town’s financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s … water district and resulted in the decline of the general fund balance from $1 million to $53,137. Specifically, the … For example, although the Town had a GLWD water fund and budgeted approximately $20,000 for debt service in …
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)
… independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 authorizes the … an independent evaluation of the Citys proposed budget for 202526 …
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)
… knowledge. The equipment was shipped to the Town’s former video supply contractor. The Supervisor and we were unable to …
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)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … not receive adequate financial reporting, it was not aware of the Town’s financial status and, as a result, adopted … in a timely manner during 2023, with an average of 40 days between the collection date and the recording …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Town of Windsor – Financial Management (2025M-24)
… did not include fund balance estimates with a breakdown by fund to assist officials in preparing and approving the … fund balance from December 31, 2019 to December 31, 2023 by 96 percent, 93 percent and 93 percent in the general fund … fund TOV, respectively. Underestimated sales tax revenues by approximately $1.3 million in the highway fund TOV 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)
… To assess the extent of implementation, as of February 2025, of the five recommendations included in our initial … the period January 2017 to January 2023 for DOH and April 2019 to November 2022 for DHSES. The audit found that … … To assess the extent of implementation as of February 2025 of the five recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followTown of Bethlehem – Information Technology (2025M-25)
… email, receiving online payments and to maintain various records, such as financial and personnel records and evidence files for the Police Department. The … email receiving online payments and to maintain various records such as financial and personnel records and evidence …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25DiNapoli Releases Analysis of Enacted State Budget
… increase in spending at a time when new federal actions on funding and policy may change the relationship between the … the industry. Initial Changes to Federal Revenues Federal funding is a significant part of the state budget: In SFY …
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 submittals subject to the Office of the State … Training. SFS Coach Training is accessible from the SFS home page after logging in with your SFS user ID and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsRFP#0008 – Audit of OSC Internal Controls
… been posted in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this link: …
https://www.osc.ny.gov/procurement/rfp0008Town of Oxford – Financial Condition (2024M-135)
… Comptroller (OSC) audit and identify Board members who were on the Board since the previous audit, and forward to … in the 2019 through 2023 fiscal years and used $350,000 in revenue anticipation notes (RANs) to address cash flow …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Town of Wethersfield – Capital Project (2025M-46)
… [read complete report – pdf] Audit Objective Did the Town of Wethersfield (Town) Board (Board) properly plan for and manage the Highway … audit period to November 1, 2007 to review Board meeting minutes related to the capital project. Understanding the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Town of Windsor – Capital Project (2025M-52)
… policy (Policy), the Board could have solicited some type of competition and documented the results to help …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Office of Operations: 2025 Virtual Fall Conference
… Analysis, Support, and Knowledge Transfer at Outreach@osc.ny.gov if you have questions or need assistance. COURSE … and related services. We'll cover when to contact OSC's Banking Services team versus working directly with a bank, … into KAPS and the NAUPA format, and the retirement of NY format. To include a Q&A session. Presenters: Jennifer …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conferenceState Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… IDA's in New York's communities seek to generate economic activity and … by my office over the years. Equally important, these new oversight and accountability measures will also help …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… the period January 1, 2014 through November 21, 2019. About the Program PANYNJ was created to promote and protect …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-and