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Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… Village of Riverside (Village) Clerk-Treasurers prepared and maintained complete, accurate and timely accounting records and reports. Key Findings The former and current …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… of Wilson (Town) officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not … Specifically, the Highway Superintendent (Superintendent) and Town Board (Board) did not provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131City of Rensselaer – Accounting Records and Reports (2023M-26)
… Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects. Key Findings City officials did not …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Town of Albion – Supervisor’s Records and Reports (2024M-111)
… accounting records and provided reliable financial reports to the Town Board (Board). Key Findings The … Supervisor did not maintain a general ledger, subsidiary revenue and expenditure ledgers or cash receipts and …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-1112024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
… 2024 Year In Review FISCAL RESPONSIBILITY STEWARDSHIP … of the Office of the New York State Comptroller in 2024 …
https://www.osc.ny.gov/reports/2024-year-in-reviewFairview Fire District – Payroll and Leave Accruals (2024M-96)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Division of Housing and Community Renewal No. DH-130
The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing of the April 2024 DC 37 Rent Regulation Services Unit RRSU Performance Advances and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… The Office of the State Comptroller (OSC) is charged with the responsibility, under Section 112 of the State Finance Law, for the pre-audit of certain State contracts. This …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewVillage of Catskill – Accounting Records and Reports (2024M-66)
… of Catskill (Village) Clerk-Treasurer maintained complete and accurate accounting records and timely reports. Key Findings The Clerk-Treasurer did not maintain complete and accurate accounting records and did not provide timely, …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Village of Lake George – Records and Reports (2024M-82)
… George (Village) Treasurer maintained complete, accurate and timely records and reports to allow the Village Board (Board) to effectively … financial operations. Key Findings The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82The Transportation and Warehousing Sector in New York City
… the nation fully recovered its losses by October 2020. The New York metropolitan area ranks first among the top 10 … connect the City to the surrounding region, including New Jersey. Among those bridges, the George Washington Bridge …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, allowing discrepancies … 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 million higher than the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… records were maintained accurately. We determined that: The Town Supervisor (Supervisor) approved payroll without having any information regarding the numbers of hours that employees worked, the leave time that they used, or their leave accrual …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… Act of 1990 (CMIA), as amended, which is presented in Section 4 of this chapter. With few exceptions, the SFS is … Assistance Listing Number (ALN) (formerly CFDA) contained in the state’s accounting system are essential to assure that … to the Federal Government is complete and accurate in all material respects. Following is a general description …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsTown of Perth – Supervisor’s Records and Reports (2024M-149)
… or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was … the New York State Office of the State Comptroller (OSC) for fiscal year 2023. Provide the Board with adequate monthly … financial reports. Provide the Board with his records for audit, as required by New York State Town Law Section …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Coxsackie (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively monitor and manage the Town’s financial operations and condition. Key …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… School (School) officials accurately billed and collected tuition. Key Findings Although School officials accurately billed and collected basic tuition totaling $2.14 million, officials overbilled school … accurate and did not establish adequate procedures for tuition billing. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Town of Rutland – Water and Sewer Charges (2025M-30)
… in billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 … did not develop and adopt written policies and procedures to provide guidance on water and sewer billings and account … of the billing process reviewed quarterly billing reports to help ensure meter readings, estimated readings and amounts …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Hyde Park Fire and Water District – Procurement (2025M-31)
… (Board) procured capital assets, goods and services in a cost-effective and transparent manner. Key Findings The … manner. Specifically, the Board did not: Seek competition when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Contact the Division of Local Government and School Accountability
… Street, Binghamton, NY 13901-4417 Tel 607.721.8306 • Fax 607.721.8313 • Email [email protected] Serving: … 1032, Buffalo, New York 14203-2510 Tel 716.847.3647 • Fax 716.847.3643 • Email [email protected] Serving: … Plaza, Glens Falls, NY 12801-4396 Tel 518.793.0057 • Fax 518.793.5797 • Email [email protected] Serving: …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountability