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Village of Penn Yan – Procurement (2024M-152)
… 89 purchases totaling approximately $95,000. Six of the 10 sole source purchases totaling approximately $30,000 lacked … and services procured were only available from legitimate “sole source” providers. Three water-tight and air-conditioned …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town 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) … reporting. Background The Town is located in Cattaraugus County. The Town is governed by an elected Town Board (Board) …
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)
… 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) progress, as of November 2024, in …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fTown of Plymouth – Employee Benefits (2023M-176)
… holidays listed in CBAs. Independently review and approve all unused leave and separation payments to ensure that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Village 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 …
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
… Division of Youth and Family Justice, the New York City (NYC) Administration for Children’s Services (ACS) is charged … data for the 4 calendar years 2021–2024 indicates that the number of people under 18 accused of major crimes—including … all incidents it recorded in its own incident reporting database (Group Oriented Analysis Leadership Strategies …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersAudits of Local Governments: About Our Audits
… management and those charged with governance and oversight in using the information to improve program performance and operations, reduce costs, facilitate decision making by parties with responsibility to oversee or initiate corrective action, and Contribute to public accountability. Performance audit objectives can vary …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsVillage 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 …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Saugerties – Claims Auditing (2024M-144)
… report – pdf] Audit Objective Determine whether the Town of Saugerties (Town) Board (Board) properly audited claims … the Board did not conduct a thorough and deliberate audit of any claims before payment or authorize all credit card … to verify if the Town received this purchase due to lack of supporting documentation. The Supervisor used a Town …
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)
… complete report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … basic internal controls that are designed to help ensure funds are safeguarded and accounted for. Because the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Town of Windsor – Financial Management (2025M-24)
Determine whether the Town of Windsor Town Board Board effectively managed the Towns fund balance and developed a multiyear financial plan
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Bethlehem – Information Technology (2025M-25)
Town employees and officials use the IT systems for Internet access email receiving online payments and to maintain various records such as financial and personnel records and evidence files for the Police Department The Towns Management of Information Services MIS Department consists of the
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25DiNapoli Releases Analysis of Enacted State Budget
… projections are not yet available from the Division of the Budget (DOB), preliminary projections indicate … 2025-26 is projected to total $254 billion, an increase of $12.5 billion from $241.5 billion in SFY 2024-25. State … is expected to grow 9.3%, continuing a recent trend of significant growth. Between SFY 2019-20 and SFY 2024-2025, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetRFP#0008 – Audit of OSC Internal Controls
… Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from independent certified public … an independent audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to …
https://www.osc.ny.gov/procurement/rfp0008Town 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-135State Agencies Bulletin No. 2246
… With Pay whose Comp Rate Code is ANN and work percent is 100% on 05/29/2024. Employees with an Employee Status of … (Mil Stip) whose Comp Rate Code is BIW and work percent is 100% on 05/29/2024. Employees with an Employee Status of … (Mil Stip) whose Comp Rate Code is ANN and work percent is 100% on 05/29/2024. Prorated Payment Amount Based on Work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2246-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 2052
… after completion of each vesting period. Since the NYS Payroll System (PayServ) will not process a transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2052-health-care-and-mental-hygiene-worker-bonuses-state-employeesExamination of Travel Expenses Incurred by an Employee of the NYS Department of Health from February 23, 2012 through December 31, 2017
We examined travel expenses incurred by an employee of the New York State Department of Health during the period of February 23, 2012 through December 31, 2017.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-03-20.pdfState Agencies Bulletin No. 1141
… pay Ending of Security Enforcement Differential ( SED ) as a separate payment and addition to base salary Ending of … 24 Institution Lag) the agency may report the adjustments when the following earn codes were used to report earnings on … the effective date of the increase, the payroll system does not consider the AC 2030 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1141-implementation-2005-2011-retroactive-salary-increases-and-ending-or