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City of Mechanicville – Separation Payments (2025M-59)
… ensure that employee separation payments are authorized and accurate before making payments to maintain financial integrity and limit financial losses for the City. From January 1, … through September 30, 2024, the City employed 98 people and paid them $6.2 million in gross wages. During this …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59City of Mechanicville – Procurement (2025M-60)
… Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and good business practices? Audit Period January 1, 2022 – … Area One of the best methods for helping ensure that goods and services are acquired in a cost-effective manner is to …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60City of Mechanicville – Financial Oversight (2025M-78)
… Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of financial … The City Council (Council) is responsible for managing and controlling the City’s financial operations and must adequately oversee the City’s financial operations …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Town of Plattekill – Information Technology (2025M-132)
… Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate controls to safeguard information … Area Town officials must manage network user accounts and develop adequate controls to minimize the risk of …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Wyandanch Union Free School District – Budget Review (B26-7-2)
… Finance Law (LFL) Section 10.10(d) requires municipalities and school districts that have been authorized to issue … district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … Key Findings We determined that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… Charter School (School) officials adequately secure and protect information technology (IT) assets against unauthorized access, use and loss? Audit Period July 1, 2023 – March 20, 2025 … Understanding the Audit Area School officials must secure and protect information technology assets to comply with …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mCicero Volunteer Fire Department - Financial Activities (2025M-138)
… ensure that financial activities were properly recorded and reported and funds were safeguarded? Audit Period January 1, 2024 – … department treasurer should maintain complete, accurate and current accounting records and reports to comply with … ensure that financial activities were properly recorded and reported and funds were safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mSouth Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… Protection Company, Inc. (Company) Executive Board (Board) and membership ensure disbursements were supported, appropriate and authorized? Audit Period January 1, 2024 – August 6, 2025 … that disbursements have adequate supporting documentation and are for appropriate company purposes before payment to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mTown of Alexander – Town Clerk/Tax Collector (2025M-72)
… Town Clerk/Tax Collector (Clerk) record, deposit, report and remit collections accurately and in a timely manner? Audit Period August 1, 2019 – May 30, … 2023. We extended our audit period back to 2018 to review and analyze reported collections data and trends. See …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) … of annual AFR filings forward to November 28, 2025, and back to fiscal year 2020. Understanding the Audit Area To … audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Town of Davenport – Transparency of Fiscal Activities (S9-25-28)
… of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) … of annual AFR filings forward to November 28, 2025, and back to fiscal year 2010. Understanding the Audit Area To … audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Audit Advisory Committee
… pursuant to regulation (11 NYCRR 136-2), reviews and reports to the Comptroller on the annual internal and external audit processes related to the Retirement System and the Common Retirement Fund and on the Comprehensive … Reviews and reports to the Comptroller on the annual internal and …
https://www.osc.ny.gov/common-retirement-fund/resources/audit-advisory-committeeXV.16.A Overview – XV. End of Year
… The State's accounting and financial reporting system provides for the collection, summarization and reporting of unique financial data and information maintained at State agencies. Financial data … The States accounting and financial reporting system provides for the collection …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewState Agencies Bulletin No. 1809
… of this bulletin is to explain the extension of Military and Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective … of this bulletin is to explain the extension of Military and Training Leave Benefits and Stipends and OSCs process for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1809-2020-extension-military-and-training-leave-benefits-and-stipendsNatural Gas Damage Compensation Fund
… the natural gas production contamination response and compensation program; and creates the New York natural gas production contamination damage recovery and remediation fund. Memo Bill Text Status … the natural gas production contamination response and compensation program and creates the New York natural gas …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fund-1Examination of Unemployment Insurance Benefits
… of our examination were to determine if payment requests and payments DOL approved were appropriate and in accordance with applicable Federal and State laws and regulatio ns and DOL policies and … of our examination were to determine if payment requests and payments DOL approved were appropriate and in accordance …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsCompliance With Outcome Reporting Requirements
… whether Empire State Development (ESD) meets legal and regulatory requirements to report on the outcomes of its programs and initiatives, and whether the resulting reports are complete and timely. … determine whether Empire State Development ESD meets legal and regulatory requirements to report on the outcomes of its …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsSUNY Bulletin No. SU-191
… with guidelines for the payment of the Recruitment and Retention Enhancement Payments for new and existing doctoral student employees and employees in graduate programs in SUNY comprehensive … with guidelines for the payment of the Recruitment and Retention Enhancement Payments for new and existing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-191-recruitment-and-retention-enhancement-payments-academicMahopac Central School District – Noninstructional Payroll (2020M-32)
… payroll was properly segregated, authorized and recorded and overtime was adequately documented and supported. Key Findings The transportation department’s … payroll was properly segregated authorized and recorded and overtime was adequately documented and supported …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Review of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges. Budgetary flexibility, including reserves and contingencies, remains at near-record levels as a share of spending.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2024.pdf