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City of Mechanicville – Separation Payments (2025M-59)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials ensure that … Audit Summary During the audit period, City officials did not ensure the accuracy of separation payments. As a … which may have resulted in overpayments. City officials did not have adequate policies or written procedures in place …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59Village of Montgomery – Audit Follow-Up (2021M-50-F)
… of Montgomery’s (Village’s) progress, as of July 2024, in implementing our recommendations in the audit report Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… Free School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… sampling and how they would be secured against use, and what remedial actions were planned or enacted for water … or to support that the sampling and testing results were posted on the District website in the required time period. … received with the draft audit report. The CAP should be posted on the District’s website for public review. 1 Lead …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Poland Central School District – Lead Testing and Reporting (S9-25-20)
… (Director) had a remedial action plan that described what remedial actions were planned or enacted for water … reporting deadline. Finally, while the results were posted on the District’s website, we were unable to determine whether the results were posted within the required time period. For Cycle Three, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… how these outlets would be secured against use, and what remedial actions were planned or enacted. Because there … Two results in writing, as required. Finally, officials posted the Cycle Two test results of the potable water outlet … received with the draft audit report. The CAP should be posted on the District’s website for public review. 1 Lead …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingOtisco Fire District – Financial Activities (2025M-42)
… Treasurer ensure collections were recorded and deposited in a timely manner, disbursements were properly authorized … and providing periodic financial reports to the Board. In order to ensure financial activities are properly managed, … ensure collections are accurately recorded and deposited in a timely manner, disbursements are properly supported and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Newburgh Enlarged City School District – Financial Management (2025M-32)
… [read complete report – pdf] Audit Objective Did the Newburgh Enlarged City School District (District) Board … Audit Period July 1, 2019 – June 30, 2024 Understanding the Audit Area A key measure of a school district’s financial … condition is its level of fund balance, which represents the difference between revenues and expenditures accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Preston Fire District – Board Oversight (2025M-87)
… [read complete report – pdf] Audit Objective Did the Preston Fire District (District) Board of Fire Commissioners … Did the Preston Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87Vertus Charter School – Information Technology Asset Management (2025M-9)
… Schools purchase a wide variety of IT equipment, such as desktop computers, as well as highly portable items, such as …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9City of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide … extended our audit period to December 31, 2024, to include the 2024 fiscal year-end bank reconciliation. Understanding the Audit Area The City Council (Council) is responsible for …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… and reports to detect discrepancies. The Department is composed of volunteer members and is governed by its bylaws and seven-member Board. The Board … financial activities and preparing financial reports. The booking coordinator oversees hall rentals and certain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mState Comptroller DiNapoli Releases Municipal Audits
… not prepare accurate monthly reports and remit collections to the supervisor and other agencies or prepare monthly bank … the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the supervisor and other agencies. Had the town board …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 290
… the agency payroll units for distribution before February 1, 2002. W-2s for the 2001 calendar year will include … instructions will be provided in January 2002. 2001 W-2 Form The information which will appear on the W-2 is … NY - New York IL - Illinois DC - District of Columbia VA - Virginia Box 17 State Income Tax The total State tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Clermont Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27Village of Weedsport – Financial Management (2025M-76)
… [read complete report – pdf] Audit Objective Did the Village of Weedsport (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period March 1, 2022 – June 6, 2025 … Did the Village of Weedsport Village Board of Trustees Board effectively …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Steuben County – Safeguarding Computerized Data (2025M-96)
… to look at all network user accounts, permissions and security settings. Understanding the Audit Area County … and the County Clerk’s office to help protect sensitive information, prevent fraud, comply with legal requirements … of Information Technology (IT Director) serves as the Chief Information Officer (CIO) and oversees the IT …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Schenectady County – Investment Program (2025M-5)
… from no interest to 2.8 percent interest. Audit Summary While the County’s investments were generally legal, safe and liquid, County officials did not develop and manage a comprehensive investment program. Officials also did not monitor investments, formally solicit interest rate …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Town of Lee – Financial Management (2025M-63)
… complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the general …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Town of Guilderland – Information Technology (2025M-61)
… employees use Town-owned IT assets (e.g., computers, and laptops) to perform day-to-day operations and access and … store information collected by the Town. The Town relies on its IT systems (including its IT assets and network) for … corrective action. Appendix C includes our comment on an issue raised in the Town’s response letter. We …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61