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Town of Dayton – Audit Follow-Up (2019M-189-F)
… – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fTown 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 … supported and disbursed, according to CBAs and the Town’s employee benefit plan. Consult with legal counsel about …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Village of Montgomery – Audit Follow-Up (2021M-50-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our … of Montgomery’s (Village’s) progress, as of July 2024, in implementing our recommendations in the audit report … office complies with water and sewer Village laws and codes. Background The Village, located in the Town of …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fOversight of Horizon and Crossroads Juvenile Centers
… and a safe environment for youth detained at its two secure and specialized secure detention facilities—Horizon Juvenile Detention Center … reporting database (Group Oriented Analysis Leadership Strategies [GOALS]) to OCFS through JDAS. As a result, there …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersAudits of Local Governments: About Our Audits
… peer review every three years. Independent peer reviewers organized by the National State Auditors Association …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsVillage of Suffern – Budget Review (B25-6-4)
… was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is located in … The Village’s proposed budget complies with the tax levy limit because it includes a tax levy of $12,079,830, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and … $7.7 million. Audit Summary The Board and Town officials did not properly manage financial operations, and the Board … We encourage the Board to make the CAP available for public review in the Clerk’s office. 1 Forty-one bank …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Philipstown – Financial Management (2024M-100)
… Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed financial operations. Key Findings … … Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100City of Amsterdam – Budget Review (B25-5-5)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s … the recommendations in our previous budget review letter when preparing the 2025-26 proposed budget. The Mayor … fund to finance its operation. The proposed budget for the water fund does not include appropriations for real property …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Town of Saugerties – Claims Auditing (2024M-144)
… knowledge. The equipment was shipped to the Town’s former video supply contractor. The Supervisor and we were unable to …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Federal 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)
… complete report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) … The former Supervisor did not: Always record collections in a timely manner during 2023, with an average of 40 days … bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial Report (AFR) was overstated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Town of Windsor – Financial Management (2025M-24)
… Town’s fund balance and developed a multiyear financial plan. Key Findings The Board did not effectively manage the … town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a … retirement contributions by approximately $298,100 in the main operating funds. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Oversight of Water Supply Emergency Plans (Follow-Up)
… Plan (ERP) and a Vulnerability Analysis Assessment (VA). In the VA, Water Systems identify any vulnerabilities that could be … if publicly disclosed, such as the content of the VA, is exempt from this requirement. Amendments to the Law …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followTown 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-25City of Yonkers – Budget Review (B25-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Overtime costs could potentially be underestimated for police by as much as $341,000. Employee retirement costs are …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6XI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… This section outlines the process and documentation requirements for contract and … to OSC through EDSS. EON Electronic – Construction Team ECN Electronic – Construction Team Quick ECT Electronic … Training. SFS Coach Training is accessible from the SFS home page after logging in with your SFS user ID and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsRFP#0008 – Audit of OSC Internal Controls
… as further detailed in the solicitation available via the links below. The solicitation, and other information as it … available, is available for download through the following links: Request for Proposals , in PDF Forms Only , in MS Word …
https://www.osc.ny.gov/procurement/rfp0008Town of Oxford – Financial Condition (2024M-135)
… 2024 to review the Town’s Annual Financial Report (AFR) filings. Understanding the Program A key measure of a town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Town of Wethersfield – Capital Project (2025M-46)
… of Town funds to purchase property and goods and services that may not be used. The property that was purchased more than five years ago remains … reserve fund, the Board did not take appropriate action to remedy the situation. The report includes seven …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46