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Village of Skaneateles – Claims Auditing (2024M-68)
… appropriate and properly audited and approved prior to payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board … goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Evans – Employee Benefits (2024M-53)
… and were not detected or corrected due to a variety of factors including a decentralized process for maintaining …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53City of Newburgh – Budget Review (B24-6-9)
… revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of … budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s use … $1.5 million revenue and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Protection of Managed Pollinators (Honey Bees) (Follow-Up)
… sale of nucs and queens as well as all those requested for transport for the 5-year period ending December 2021. …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followTown of Dayton – Audit Follow-Up (2019M-221-F)
… guide the budget development process. The audit included nine recommendations to help improve the Town’s financial … has not implemented sufficient corrective action. Of the nine audit recommendations, only two were fully implemented …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit determined that the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… 2021 with plans to implement the audit recommendations, current officials were unaware the CAP existed until we began …
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 … was to provide an independent evaluation of the proposed 202526 budget …
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)
… to help ensure funds are safeguarded and accounted for. Because the Board did not receive adequate financial … million or 134 percent of the 2023 budget appropriations for those funds. In addition, the Town contracted with an …
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-b25-6-6