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Town of Gorham – Budgeting (2023M-181)
… did not develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a result, the … a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were inappropriately … accurate revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Village of Sloan – Clerk-Treasurer (2024M-109)
… Collections totaling $130,515 were not deposited within 10 days, as required by New York State Village Law Section … reports, that were provided to the Board approximately six weeks after month-end, were not accurate. For example, the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of Earlville – Collections (2024M-128)
… Law (Village Law) Section 4-408(b) requires collections to be deposited within 10 days of receipt. Without detailed … recommendations and have initiated or indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Lapeer – Budgeting (2024M-127)
… – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December 31, 2023. The audit determined that estimated …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Village of Addison – Payroll (2024M-12)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) ensured that the Clerk-Treasurer … and fiscal duties and responsibilities (see Village of Addison – Board Oversight (2024M-8) ). The Board did not … Determine whether the Village of Addison Village Board of Trustees Board ensured that the …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Village of Addison – Board Oversight (2024M-8)
… complete report – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) … provided adequate financial oversight. Key Findings The Board did not provide adequate financial oversight, obtain periodic financial reports, monitor the budget, investigate budget and revenue anomalies reported …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Village of Herkimer – Payroll (2025M-37)
… officials and employees were paid, as required by New York State Village Law (Village Law) Section 5-524. We reviewed … policies or procedures for overtime, and instead relied on each Village department to complete this task. While both … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Town of Spencer – Disbursements (2025M-35)
… disbursements totaling $248,900 that were not included on a Board-approved abstract, which is a list of all claims … 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 …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Management of the Student-School Matching Algorithm
… Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching … district, NYCPS (formerly the New York City Department of Education) provides primary and secondary education to … algorithm. NYCPS uses this algorithm for the majority of its admissions processes to school programs. NYCPS’ Office …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmTown of Danby – Audit Follow-Up (2022M-8-F)
… [read complete report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review … to assess the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit report … was to assess the Town of Danbys Towns progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… are required to submit the complete procurement record and all documentation necessary for OSC to complete its review, including, but not limited to: a certified bid tabulation; an evaluation and selection report or summary; the Request for Proposal … are required to submit the complete procurement record and all documentation necessary for OSC to complete its review …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsOversight of the Educational Opportunity Program
… Law and that documentation is adequate. During the Fall 2023 semester, EOP operated on 28 State-operated SUNY … participants. Expenditures for EOP in State fiscal year 2023-2024 totaled $38.6 million. Key Findings Overall, we …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programTown of Hanover – Procurement (2025M-58)
… Board last updated the Town’s procurement policy in 2021. From January 1, 2024 through December 31, 2024, the Board … should be prepared and provided to our office within 90 days, pursuant to Section 35 of GML. For more information on …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… subject to OSC approval. Purchase orders created by State agencies that serve as the complete purchase agreement … vendor (stand-alone POs) are subject to the Office of the State Comptroller’s (OSC) review when they exceed OSC … additional information). This section provides guidance on State agency creation and submission of these transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewCommon Attributes of Successful Emerging Managers
… Survey Findings Common attributes to forming a successful Emerging Manager Strategy: Years of …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/common-attributes-successful-emerging-managersOversight of School Safety Planning Requirements
… school shooting in Parkland, Florida highlight the need for schools to remain vigilant against threats to student and … (Building Plans). The Law outlines general requirements for the plans, but the specifics are left up to safety teams … School Districts’ compliance with the requirements for school safety planning and, consequently, does not have …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsEnforcement of the Mitchell-Lama Surcharge Provisions
… Housing and Community Renewal (DHCR). Our audit focused on the income affidavits submitted for the 2012 calendar year, … meet the operating costs of each development. Tenants who do not pay surcharges are not paying their required share, … are not charging tenants the maximum allowable surcharges when tenants do not provide a certified tax return to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsOversight of Residential Domestic Violence Programs
… whether the Office of Children and Family Services (OCFS) is maintaining adequate oversight of residential programs for … and Program Support at the OCFS Central Office, which is tasked with the licensing and oversight of domestic … and fire safety inspections were required yearly. It is unclear if the contradictory information provided so late …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsOversight of Hazardous Materials and Waste
… from January 1, 2015 through May 4, 2018. Background The State University of New York (SUNY) is the largest … faculty and staff. Campuses are located throughout the State, and SUNY maintains a central administrative office in … tools, training, and communication for the campuses on best practices and compliance issues, including compliance …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteTown of Evans – Board Oversight (2016M-2)
… operations. Key Findings The Board hired an accounting firm to assist the Board in preparing a written response to … The Board and Supervisor did not ensure that the firm adequately performed its duties as outlined in the …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2