Search
Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board … 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… New York State Contract Reporter . The statute requires publication of the newsletter on a daily basis. A minimum of … not-for-profit agency for the blind; Office of Mental Health approved special employment program serving mentally … severely disabled persons; U. S. Department of Veterans' Affairs operated workshops for qualified veterans performing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesExclusion of Indebtedness for Sewage Facilities
… – Relates to extending the exclusion of indebtedness contracted for sewage facilities. Memo Bill Text Status … Relates to extending the exclusion of indebtedness contracted for sewage facilities …
https://www.osc.ny.gov/legislation/exclusion-indebtedness-sewage-facilitiesTown of Oxford – Procurement (2024M-88)
… $1.7 million that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the … alternative procurement procedures in place. Specifically, competition was not sought for: 52 purchases subject to … totaling $188,037. Because officials did not seek competition, the Town Board (Board) did not ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Town of Gorham – Budgeting (2023M-181)
… report – pdf] Audit Objective Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets. … highway, sewer and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax … were inappropriately recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Village of Sloan – Clerk-Treasurer (2024M-109)
… – pdf] Audit Objective Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported … provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may have made financial decisions with inaccurate and out-of-date financial information. Specifically: Collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of Earlville – Collections (2024M-128)
… complete report – pdf] Audit Objective Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded … receipts or maintain a collection log or cash receipts journal showing a description of each transaction. Of the 296 … (46 percent) totaling $77,093 in a timely manner. New York State Village Law (Village Law) Section 4-408(b) …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Lapeer – Budgeting (2024M-127)
… – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December 31, 2023. The audit determined that estimated …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Village of Leicester – Financial Management (2025M-7)
… officials because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. … the end of the 2023-24 fiscal year, which was sufficient to fund the upcoming fiscal year’s budget appropriations for … corrective action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Town of Leicester – Financial Management (2025M-2)
… and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 budgeted appropriations. Also, the water fund had a … that the Town will have small operating surpluses in 2024, which will increase the significant fund balances. The …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Town of Cohocton – Procurement (2025M-13)
… make purchases in accordance with Town policy, statutory requirements and good business practices? Audit Period … fraud, while allowing interested vendors a fair and equal opportunity to compete. Whether using formal competitive … $131,000. Obtain the minimum number of required quotes for credit card purchases totaling approximately $21,000. When …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Village of Addison – Payroll (2024M-12)
… herself and other employees totaling $341,992 and tried to pay herself an additional $26,613. The former Clerk-Treasurer … (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the … Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Village of Addison – Board Oversight (2024M-8)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate financial … Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Village of Herkimer – Payroll (2025M-37)
Village officials paid salaries and wages as authorized but did not maintain adequate employee time records or ensure separation payments were accurate or adequately supported Furthermore employees were paid for overtime that in some instances was not adequately documented or consistent with la
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Town of Spencer – Disbursements (2025M-35)
… [read complete report - pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) provide adequate oversight of non-payroll disbursements? Audit Period January 1, 2023 – … did not match the amount disbursed on the canceled check image. In addition, we reviewed 123 of these disbursements …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Management of the Student-School Matching Algorithm
… Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching … public schools (excluding charter schools). New York City (NYC) students apply to NYCPS’ high school programs across NYC … such as: Prioritization for students in temporary housing – For admissions into the 2023-24 school year, there …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmHandbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for Notice …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsTown of Danby – Audit Follow-Up (2022M-8-F)
… and collects fees for a variety of purposes, including marriage, dog and environmental licenses, and certified copies of marriage licenses. The Clerk is also responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… Invitation for Bid (IFB); the evaluation criteria; and the winning bid or proposal. OSC may request additional … and procurement record. Guide to Financial Operations REV. 09/02/2025 … State agencies are required to submit the complete …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsOversight of the Educational Opportunity Program
… Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes. The audit covered the period … Program EOP and if SUNY and the campuses are using EOP funding for allowed purposes The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-program