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Town of Harpersfield – Claims Auditing (2024M-71)
… unaudited claims each month and approved the abstracts for payment. However, the abstracts did not contain sufficient …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Village of Skaneateles – Claims Auditing (2024M-68)
… payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Evans – Employee Benefits (2024M-53)
… that were accurate, supported and approved. Key Findings The Town’s leave records and separation payments were … supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 of the 6,077 hours of leave time used by these employees was …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Town of Pitcairn – Claims Auditing (2024M-69)
… report – pdf] Audit Objective Determine whether the Town of Pitcairn (Town) Town Board (Board) properly audited claims … Board did not properly audit all claims prior to payment. Of 173 claims we reviewed totaling $620,325, 96 claims … 46 claims totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Town of Pendleton – Capital Projects (2024M-72)
… report – pdf] Audit Objective Determine whether Town of Pendleton (Town) capital projects (projects) were properly … As a result, the Supervisor and Board were unaware of total project costs, and the Board could not effectively monitor the status of the projects or communicate the projects’ status to …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72City of Newburgh – Budget Review (B24-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Village of North Haven – Collections (2024M-99)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99City of Dunkirk – Budget Review (B24-1-10)
… an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part … the Fiscal Affairs Officer must submit the proposed budget for the next succeeding fiscal year to the State Comptroller … no later than 30 days before the date scheduled for the City Council’s vote on the adoption of the final …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Town of Ashland – Long-Term Planning (2024M-114)
… might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their usable …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Protection of Managed Pollinators (Honey Bees) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Managed Pollinators (Honey Bees) (Report 2021-S-40 ). … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followOversight of Smart Schools Bond Act Funds
… Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school … State voters in November 2014, authorizing the issuance of up to $2 billion in bonds to finance improvements to … Under the Act, school districts were allocated a portion of the $2 billion based on the percentage of selected school …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsTown of Chesterfield – Town Clerk (2024M-110)
… report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: Prepare … and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Village of Washingtonville – Budget Review (B25-6-1)
… projections in the Village of Washingtonvilles Villages 202526 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Town of Allen – Claims Audit (2024M-123)
… Determine whether the Town of Allen Town Town Board Board properly audited and approved claims prior to …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … fund balances totaled approximately $2 million. Audit Summary The Board did not effectively manage the Town’s fund … The Board also did not adopt a written fund balance policy until February 11, 2025 (after our audit notification) …
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)
… assess the Town of Danby’s (Town’s) progress, as of August 2025, in implementing our recommendations in the audit report … to assess the Town of Danbys Towns progress as of August 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fCity of Yonkers – Budget Review (B25-6-6)
… determined that the City’s adopted budget for fiscal year 2025-26 and the related justification documents are in material … Agent Act (Chapter 488 of the Laws of 1976). The City’s 2025-26 adopted budget totals $1.55 billion, which includes …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6RFP#0008 – Audit of OSC Internal Controls
… Request for Proposals Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from … public accounting firms to conduct an independent audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to provide services as further …
https://www.osc.ny.gov/procurement/rfp0008Town of Oxford – Financial Condition (2024M-135)
… complete and accurate financial records and reports or request additional financial information, which hindered its … complete and accurate financial records and reports or request additional financial information which hindered its …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Town of Wethersfield – Capital Project (2025M-46)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46