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Town of Oxford – Financial Condition (2024M-135)
… [read complete report – pdf] Audit Objective Did the Town of Oxford (Town) Board (Board) receive complete and accurate … 2017 to compare current findings to the previous Office of the State Comptroller (OSC) audit and identify Board … (AFR) filings. Understanding the Program A key measure of a town’s financial condition is its level of fund balance, …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Village of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July 2024, in … The purpose of our review was to assess the Village of Montgomerys Villages progress as of July 2024 in …
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)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of … The purpose of our budget review was to provide an independent evaluation …
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)
… Town Supervisor (Supervisor) serves as the chief executive officer, fiscal officer and the Board-appointed budget … this level of unrestricted fund balance. As a result, real property tax obligations for Town residents were likely … The Board did not request and is not receiving up-to-date financial reports or a detailed statement of money …
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)
… was to provide an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the … during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key … revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we identified …
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)
… [read complete report – pdf] Audit Objective Did Town of Bethlehem (Town) officials adequately secure and protect information … Program Town employees and officials use the IT systems for Internet access, email, receiving online payments and to … Town employees and officials use the IT systems for Internet …
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)
… purchase appropriations by $156,073 to purchase a new ambulance for the fire department using unanticipated …
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)
… Act; “Act” authorizes the City of Dunkirk (City) to issue debt not to exceed $18.5 million to liquidate 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)
… 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 Dayton – Audit Follow-Up (2019M-189-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’s) … November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and … The purpose of our review was to assess the Town of Daytons Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fTown of Yorkshire – Financial Management (2021M-109)
… levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not … levels of fund balance or properly plan for equipment replacement. The Board: Consistently overestimated … levels of fund balance and properly planned for equipment replacement …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109City of Fulton – Capital Projects (2021M-184)
… capital projects fund records, monitored project financial results against budgets and closed out records for completed … approve capital projects budgets, monitor their financial results, or approve the close-out of projects. City officials … capital projects fund records monitored project financial results against budgets and closed out records for completed …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Town of Freedom – Financial Management (2021M-191)
… realistic budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the Town maintained unreasonable fund balance levels, which ultimately resulted in a …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Town of Owasco – Highway Department (2020M-128)
… whether Town of Owasco (Town) officials adequately oversaw highway purchasing, planning and interfund charges. Key Findings Town officials did not adequately oversee highway purchasing, planning and interfund charges. We found 596 highway claims totaling $349,824 that did not have an …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128City of Dunkirk – Billing Enforcement (2020M-117)
… Follow the enforcement procedures prescribed by the City Code (Code). Relevy 1,266 accounts totaling $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately $39,700 in …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Town of Wolcott – Information Technology (2020M-126)
… Town Board (Board) ensured the Town of Wolcott’s (Town) information technology (IT) assets were adequately … the Town Board Board ensured the Town of Wolcotts Town information technology IT assets were adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Town of Wolcott – Financial Management (2020M-131)
… not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Pulteney – Information Technology (2021M-28)
… adequately safeguarded Town information technology (IT) assets. Key Findings Town officials did not adequately safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and monitor computer use. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28