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Town of Guilderland – Information Technology (2025M-61)
… and loss? Audit Period January 1, 2024 – January 10, 2025 Understanding the Audit Area Town officials and … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … 35. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Town of Cohocton – Procurement (2025M-13)
… is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of … do not solicit competition as required by New York State General Municipal Law (GML) and Town policies, there is … officials may have saved the Town approximately $23,000 on purchases of goods and services that totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… [read complete report - pdf] Audit Objective Did the Auburn Industrial Development Authority (AIDA) Board and … annual reporting form and supporting documentation (NY-45 forms) needed to monitor project goals, including job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalTown of Bethlehem – Information Technology (2025M-25)
… compliance with the policy. We reviewed Internet histories on eight Town employee computers, and all eight employees … 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/2025/06/13/town-bethlehem-information-technology-2025m-25Village of Churchville – Financial Management (2025M-128)
… the Village’s unrestricted fund balance totaled $866,628 in the general fund and $53,289 in the sewer fund and the Village’s reserves totaled $912,440 in the general fund and $397,827 in the sewer fund. Audit …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128City of Ithaca – Records and Reports (2025M-114)
… Annual Financial Reports (AFRs) to the Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law (Law) Section 30 1 or …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Town 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 … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27Town of Davenport – Transparency of Fiscal Activities (S9-25-28)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … removal and fire protection. Audit Summary The Board did not conduct or provide for an annual audit of the … Law (GML) Section 30. Furthermore, the Supervisor did not properly record financial information in the accounting …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Town of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… [read complete report – pdf] Audit Objective Did the Town of Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… We encourage the Board to make the CAP available for public review. 1 This is cash used at the beginning of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Taberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… did not maintain adequate financial records to properly account for the Company’s revenues, expenses and cash … bank accounts. As of March 31, 2025, the Company’s bank account balances totaled approximately $520,000. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… manner after collection. This increased the risk that Town funds could be lost, stolen or misappropriated. This report …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Ashville Fire District – Procurement and Board Oversight (2025M-81)
… the bid specifications to ensure that the specifications do not confer a special advantage upon a particular bidder …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Henderson Fire District – Financial Activities (2025M-67)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67City of Troy – Budget Review (B21-5-10)
… water rents contingent on Council approval of a proposed rate increase to be fully realized. The proposed water fund …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10City of Olean – Budget Review (B17-1-3)
… reasonable, and whether the City took appropriate action on our recommendations in the budget review letter issued in …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Retirement Contribution Borrowing Limits
… may borrow against retirement contributions. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/retirement-contribution-borrowing-limitsHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… made. However, to help promote transparency, anticipated funds to be placed in reserves should be included in the … would be used or replenished. By transferring the surplus funds into the reserves, officials also reduced the surplus … to make it appear the District was not retaining more funds than statutorily permitted. The District consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mNY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… Executive Marcus Molinaro urged local residents to sign up for a new savings plan, called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help … Executive Marcus Molinaro urged local residents to sign up for a new savings plan called the New York Achieving a Better …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsState Comptroller DiNapoli Releases Municipal Audits
… audits have been issued. Village of Dering Harbor – Payroll (Suffolk County) The board did not establish adequate controls over payroll and employee benefit payments. The board also did not …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0