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Town of Stafford – Capital Projects (2024M-17)
… Board (Board) properly authorized and monitored capital project activity. Key Findings The Board did not properly authorize and monitor capital project activity. Because the Board relied on an engineering … to manage the capital projects, the Board was not aware of project overruns, cash flow issues or financing source …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17City of Yonkers – Budget Review (B24-6-7)
… budget is $81.2 million more than the City’s budget for 2023-24, an increase of 5.7 percent. Key Findings The 2024-25 … to address potentially significant revenue shortfalls. Pay tax certiorari claims from annual appropriations instead …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Town of Harpersfield – Claims Auditing (2024M-71)
… report – pdf] Audit Objective Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited claims. Key Findings The Board did not properly … Determine whether the Town of Harpersfield Town Town Board Board properly audited claims …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Summit – Town Clerk (2024M-51)
… manner 98 percent of the fees collected in accordance with New York State (NYS) Town Law (Town Law) Section 30 which required the …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Oversight of the Early Intervention Program (Follow-Up)
… requirement is that DOH must develop a comprehensive Child Find system (Child Find) that ensures eligible children in the State are … from DOH resulted in significant differences in Child Find’s outreach and awareness activities across the State. …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report Administration of NonCompetitive and LimitedCompet
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followOversight of Critical Foster Care Program Requirements
… and Family Services (OCFS) has effective controls in place to ensure that foster homes meet required criteria … were entered anywhere from 35 to 244 days after they took place. Inconsistencies and errors exist among different … of Children and Family Services has effective controls in place to ensure that foster homes meet required criteria prior …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsSelected Aspects of Incident Intake and Investigation
… reportable incidents involving persons receiving services in State facilities or provider agencies. The Center … the State Comptroller with case-specific information in substantiated cases. Consequently, we were unable to … more than 70 percent of the individual incidents reported in the VPCR database, including any cases where …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationCounty of Cortland – Departmental Operations (2013M-157)
… number of additional officers hired in the jail and road patrol. The County is not imposing certain allowable fees …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Department of Transportation Bulletin No. DOT-47
… by the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background: … Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice Time Entry … Code SHL and the amount paid will be displayed on the Payroll Register. The Earnings Description Shift LSP and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-47-fiscal-year-2025-2026-shift-lump-sum-payment-winter-maintenanceTown of Lockport – Fuel Inventory (2025M-54)
… for fueling town equipment and vehicles and may agree to authorize other municipal entities to purchase fuel from the town. A superintendent is responsible for implementing controls to safeguard fuel from unauthorized use and to ensure fuel … The Superintendent also did not realize that he needed to safeguard fuel monitor fuel usage or oversee the Highway …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Town of Guilderland – Information Technology (2025M-61)
… or establish adequate controls to safeguard IT systems. In addition, the Board did not adopt an IT contingency plan … lose important data and suffer a serious interruption in operations. The Town’s technology use policy (IT Policy) … personal health and other miscellaneous personal use. In addition, one user conducted personal business activities …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Town of Hornellsville – Financial Management (2025M-102)
… officials because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. The … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Town of Danby – Audit Follow-Up (2022M-127-F)
… of Review The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of August 2025, in implementing our recommendations in the audit report Town … The purpose of our review was to assess the Town of Danbys Towns progress as of August 2025 in …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fCollection and Use of Oil Spill Funds
… York Environmental Protection and Spill Compensation Fund (Oil Spill Fund or Fund) in compliance with applicable laws … Background Chapter 845 of the Laws of 1977 established the Oil Spill Fund to pay for the cleanup and removal of … capacity of 400,000 gallons or more are licensed as Major Oil Storage Facilities (MOSF), and generally must pay monthly …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsCity of Yonkers – Budget Review (B25-6-6)
… Replace nonrecurring revenue, such as fund balance, in the 2026-27 budget. Pay tax certiorari claims from annual …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Town of Bethlehem – Information Technology (2025M-25)
… Program Town employees and officials use the IT systems for Internet access, email, receiving online payments and to … such as financial and personnel records and evidence files for the Police Department. The Town’s Management of … Senior Network and Systems Technician, who is responsible for setting up the police systems. The MIS Department is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Town of Windsor – Financial Management (2025M-24)
… – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the Town’s … Determine whether the Town of Windsor Town Board Board effectively managed the Towns fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Saugerties – Claims Auditing (2024M-144)
… (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144City of Amsterdam – Budget Review (B25-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we … City officials did not implement all the recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5