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Village of Weedsport – Financial Management (2025M-76)
… manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, … of the Village’s financial affairs. As of February 28, 2025, the Village’s 15 reserve funds, which provide a … more fund balance than available in the 2024-25 and 2025-26 fiscal year budgets. The Board also did not adopt an …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76City of Fulton – Audit Follow-Up (2021M-184-F)
… to assess the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report … was to assess the City of Fultons City progress as of June 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fVillage of Washingtonville – Budget Review (B26-6-1)
… projections in the Village of Washingtonvilles Villages 202627 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Town of Wethersfield – Capital Project (2025M-46)
… a new Department building, including a road salt storage shed (salt shed). From January 1, 2020 through March 5, 2025, the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Town of Lee – Financial Management (2025M-63)
… complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the general …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Village of Cato – Audit Follow-Up (2023M-145-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as of … until the Cayuga County Health Department forced the Board to submit a plan. As a result, bills were inaccurate and … Village law, and the Village didn’t have adequate reserves to finance system repairs and upgrades planned at an …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fTown of Danby – Audit Follow-Up (2022M-127-F)
… operations and finances. The Supervisor serves as the chief fiscal officer and is responsible for the day-to-day operations. The …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fTown 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) … or use – or disruption of access or use – could have or cause a severe impact on critical functions, employees, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Town of Lockport – Fuel Inventory (2025M-54)
… (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, 2024 Understanding the Audit Area A town may maintain fuel tanks 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 …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54City of Yonkers – Budget Review (B25-6-6)
… fund balance, one-time State and Federal funding and sale of property, to balance its budget. The City plans to … certiorari is the legal process by which a property owner can challenge the real property tax assessment on a given … costs could potentially be underestimated for police by as much as $341,000. Employee retirement costs are likely …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Village of Montgomery – Audit Follow-Up (2021M-50-F)
… Village officials submitted a corrective action plan (CAP) in July 2021 with plans to implement the audit recommendations, current officials were unaware the CAP existed until we began our review. Of the six audit …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fVillage of Suffern – Budget Review (B25-6-4)
… 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)
… surpluses that increased unrestricted fund balance from $4.3 million for all funds to $7.7 million as of the end …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160City 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 proposed … Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative deficits … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Town of Bethlehem – Information Technology (2025M-25)
… the Information Service Specialist and Help Desk Technician. In addition, the Police Department has a Senior Network and Systems Technician, who is responsible for setting up the police … react quickly and effectively to help resume, restore or repair critical IT systems or data in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25City of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8City of Newburgh – Budget Review (B24-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9City of Dunkirk – Budget Review (B24-1-10)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Village of Washingtonville – Budget Review (B25-6-1)
… to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year … by the lack of complete, accurate, and current accounting records maintained by the Village. For example, the Village … be mindful of additional potential expenditures with new hires. The Village has underestimated health insurance …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Town of Dayton – Audit Follow-Up (2019M-221-F)
… report – pdf] [read complete 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 … The purpose of our review was to assess the Town of Daytons Town progress as of November 2024 in implementing …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-f