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Village of Gowanda - Sewer Financial Operations (2019M-199)

… for and effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated … for and effectively managed the financial operations of the sewer fund …

https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199

Town of Lloyd - Information Technology (2019M-36)

… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Employees accessed nonbusiness … personnel who use IT resources. Adopt written IT policies and procedures to address disaster recovery and data backup. …

https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36

Village of Bloomingburg - Financial Operations (2019M-246)

… provided adequate oversight over financial operations and whether the Treasurer prepared financial records and filed reports. Key Findings The Board did not adequately … work or require annual audits of the Treasurer’s records and reports. The Treasurer did not provide regular financial …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246

Capital – 2021 Financial Condition Report

… bridges, but also facilities for education, government, health, housing, environmental conservation and recreation. … spending increased from 1.3 percent to 4.5 percent. Mental Health, Health and Social Welfare purposes, up $523.9 million (83.4 … and bridges but also facilities for education government health housing environmental conservation and recreation …

https://www.osc.ny.gov/reports/finance/2021-fcr/capital

Town of Lyndon – Town Clerk’s Collections (2021M-117)

… Lyndon (Town) Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk generally recorded, remitted and reported collections accurately and in a timely manner. … of Lyndon Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117

Town of Greene – Justice Court Operations (2021M-95)

… report - pdf ] Audit Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted … in her account exceeded known liabilities by $5,869 as of September 30, 2021. Although the Board’s 2019 audit of the Court records and reports was incomplete, we found …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

IX.7.K Record Retention – IX. Federal Grants

State agency retention and access to records must be in full compliance with all applicable federal laws rules and regulations e

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retention

Town of Patterson - Information Technology (2020M-37)

… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings The Board did not adopt adequate IT … Key Recommendations Adopt comprehensive IT policies and a disaster recovery plan. Enter into an SLA with the IT …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37

Pine Valley Central School District - Financial Management (2019M-35)

… report - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable. Key Findings The … Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35

City of Salamanca - Collections (2023M-131)

… did not have either the correct check number included on the collection records, or no check number was listed at …

https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131

Capital – 2022 Financial Condition Report

… by public authorities funded directly from State-supported bond proceeds, while figures for the Division of the Budget’s …

https://www.osc.ny.gov/reports/finance/2022-fcr/capital

Higher Education – 2023 Financial Condition Report

… prior year. The State has a higher proportion of private college attendance than most states, or 45 percent compared … a SUNY, CUNY or not-for-profit independent degree-granting college in New York State. For eligible students, the …

https://www.osc.ny.gov/reports/finance/2023-fcr/higher-education

Town of Hunter - Information Technology (2018M-262)

… information technology (IT) system was adequately secured and protected against unauthorized use, access and loss. Key Findings The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach … ensured the Towns IT system was adequately secured and protected against unauthorized use access and loss …

https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262

2014 - 2015 Procurement Stewardship Act Report

… the PSA Report now also includes data previously reported in the Office of General Services Emergency Construction … You can generally search and sort the information provided in the report. State Finance Law, Article 11, Section 163, …

https://www.osc.ny.gov/state-agencies/contracts/2014-2015-procurement-stewardship-act-report

2017 - 2018 Procurement Stewardship Act Report

https://www.osc.ny.gov/state-agencies/contracts/2017-2018-procurement-stewardship-act-report

Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)

… and whether all disbursements were properly supported and for legitimate ECA purposes. Key Findings The Board did not … as required. The Central Treasurer recorded receipts for three clubs totaling $37,911. However, none of these … how much was collected or that receipts were accounted for. We reviewed 28 deposits totaling $31,521 and found four …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m

Town of Lockport – Asphalt Millings Inventory (2025M-55)

… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) … during road paving projects that require a certain depth of the existing road to be milled and removed before the road … expensive than unscreened millings. We observed one pile of screened and one pile of unscreened millings behind the …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55

Town of Guilderland – Information Technology (2025M-61)

… [read complete report – pdf] Audit Objective Did Town of Guilderland (Town) officials adequately secure and protect … not adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups, or provide IT …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61