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Federal 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)
… funds. In addition, the Town contracted with an accounting firm to audit the Supervisor’s records, help reconcile the … not implement corrective actions to address the accounting firm’s audit recommendations. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Oversight of Horizon and Crossroads Juvenile Centers
… and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and provide youth with required services. The audit covered the period … and Crossroads Juvenile Detention Centers for courtplaced youth to ensure they meet federal State and City standards …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… which include processing cash receipts, disbursements and payroll. The Board appointed a Deputy Treasurer (Deputy) who …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fDepartment of Transportation Bulletin No. DOT-46
… Purpose: The purpose of this bulletin is to provide the Department of Transportation with instructions for processing the 2025 … Call-Out Response Payment. Affected Employees: Employees of the Department of Transportation in the Operational … The purpose of this bulletin is to provide the Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-46-2025-call-out-response-payment-fiscal-year-2024-2025Town of Wawayanda – Financial Operations (2024M-160)
… (Accountant) to make journal entries, reconcile the bank accounts and file the mandated Annual Financial Reports … new services and/or capital investments. The Board did not request and is not receiving up-to-date financial reports or … complete. Town officials maintained an excessive number of bank accounts 1 which limited their ability to properly …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Village of Suffern – Budget Review (B25-6-4)
… budget. Background The Village of Suffern is located in Orange County. Chapter 99 of the Laws of 2015 authorizes … to exceed $5 million to liquidate the accumulated deficits in the Village ’s general, water, sewer and capital projects … that the significant revenue and expenditure projections in the proposed budget are reasonable. The Village’s proposed …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all unused leave and separation payments to ensure that accruals are accurately calculated, supported …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Town of Dayton – Audit Follow-Up (2019M-189-F)
… audit included seven recommendations to help improve the quality of financial records and reports. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fTown of Dayton – Audit Follow-Up (2019M-221-F)
… 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund … highway fund had deficit unrestricted fund balances during our audit period. The Board did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fVillage of Penn Yan – Procurement (2024M-152)
… were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials … goods and services or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP … and air-conditioned enclosure purchases were not in the best interest of ratepayers and resulted in $32,000 of …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Oversight of Water Supply Emergency Plans (Follow-Up)
… recommendations to Water Systems. The audit also found little collaboration between DOH and DHSES to follow up on …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followTown of Allen – Claims Audit (2024M-123)
… Board (Board) properly audited and approved claims prior to payment. Key Findings The Board did not properly audit and approve all claims prior to payment. As a result, there was an increased risk that … did not contain sufficient supporting documentation to verify that the purchases were properly authorized by an …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123City of Yonkers – Budget Review (B6-15-16)
… the City of Yonkers' financial condition in the current and future years. Background The Office of the State … determined that the City's adopted budget for fiscal year 2015-16 and the related justification documents are in … year overtime costs. The City plans to borrow up to $13 million for tax certiorari settlements in the 2015-16 …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16City of Yonkers – Budget Review (B6-15-15)
… Revenue estimates for metered water sales, sewer rents, mortgage tax and income tax may not be achievable. The …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15City of Troy – Budget Review (B5-15-22)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. Local … proposed budget includes estimated revenues related to the sale of real property, franchise fees, sales tax and advanced …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22DiNapoli: Report Warns of Growing State Debt
… the following four years to $71.8 billion, according to a report issued today by New York State Comptroller Thomas P. … state's current five-year capital plan period. DiNapoli's report notes: New York's current debt total is second only to … plan to guide the five-year Capital Plan. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtSelected Aspects of the Migrant Education Program
… economically disadvantaged students. The Department did not complete in a timely manner all federally required …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programCity of Lockport - Budget Review (B1-16-16)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter … City of Lockport Budget Review B11616 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16City of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. The City is governed by an elected nine-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298