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Opinion 91-14
… This opinion represents the views of the Office of the State Comptroller at the time … Whether pursuant to section 119o of Article 5G of the General Municipal Law a town board on behalf of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-14EcoNews, Spring 2019
Developed from the recommendations of the Fund’s Decarbonization Advisory Panel, the Plan identifies the steps the Fund is taking to help ensure that the compan
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-econews-2019.pdfInventory Controls
… Objective To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, … To determine whether the Office of Information Technology Services has adequate controls to …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up) (2023-F-36)
To assess the extent of implementation of the five recommendations included in our initial audit report, Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Report 2020-S-45).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f36.pdfTown of Baldwin – Claims Auditing (2023M-113)
… complete report – pdf] Audit Objective Determine whether the Town of Baldwin (Town) Board (Board) properly audited and approved claims prior to payment. Key Findings The Board did not always properly audit claims before … Determine whether the Town of Baldwin Town Board Board properly audited and …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Town of Stafford – Capital Projects (2024M-17)
… complete report – pdf] Audit Objective Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and monitored capital project activity. Key Findings The Board did not properly authorize and monitor capital … Determine whether the Town of Stafford Town Town Board Board properly …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Town of Hancock – Justice Court Operations (2021M-6)
… complete report - pdf] Audit Objective Determine whether the Town of Hancock (Town) Justice Court (Court) fines and fees were … and promptly investigate any differences. Determine the source of unidentified cash balances. Justice Court … Determine whether the Town of Hancock Town Justice Court Court fines and fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Town of Farmersville - Town Clerk (2019M-49)
… complete report - pdf] Audit Objective Determine whether the Town Clerk (Clerk) recorded, deposited, remitted and … intact but were not always recorded or remitted to the appropriate parties in a timely manner. Clerk fees were … in a timely manner. Deposit all Clerk fees within the statutory deadline or sooner if practicable. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Seneca Falls - Procurement (2018M-143)
… if goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key … procured nine single or aggregate purchases over the competitive bidding thresholds (totaling $1.13 million). … Recommendations Town officials should: Consider revising the procurement policy and procedures to specify …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Town of Webb - Ski Collections (2018M-188)
… Town officials adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and ski area officials have not developed policies … Town officials adequately monitored ski collections and the issuance of season passes and lift tickets …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Village of Hilton - Financial Management (2020M-31)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials adopted realistic budgets and … managed fund balance and reserves. Key Findings The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted budgets with unrealistic estimates, which …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Town of Saugerties – Claims Auditing (2024M-144)
… complete report – pdf] Audit Objective Determine whether the Town of Saugerties (Town) Board (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly audit claims or authorize credit … Determine whether the Town of Saugerties Town Board Board properly audited …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Overpayments for Services Also Covered by Medicare Part B (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations made in our audit report, … To determine the extent of implementation of the two recommendations made in our audit report …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followState Agencies Bulletin No. 2069
… Purpose: The purpose of this bulletin is to notify agencies of the 2022 year end processing schedule for AC-230s (Report … The purpose of this bulletin is to notify agencies of the 2022 year end processing schedule for AC230s Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksRockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements … 12, 2014. Background Rockland County has a population of approximately 320,900 and is governed by a 17-member Board … Rockland County Department of Social Services Service Contracts 2014M368 …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Addiction Support Services During Emergencies (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followCUNY Bulletin No. CU-766
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July 2023 Increments and provide instructions for … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-766-july-2023-city-university-new-york-cuny-incrementsCity of Syracuse – Water System Cybersecurity (2019M-173)
… for staying current on water system cybersecurity threats. The City did not have service level agreements (SLAs) with … system cybersecurity threats. Ensure that all IT services are provided based on a formal service level agreement. City …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173State Agencies Bulletin No. 1350
… Purpose This continues the partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC) in reconciling employees … This continues the partnership and collaborative efforts of agency PersonnelPayroll Officers and the Office of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedVillage of Lake George – Records and Reports (2024M-82)
… complete report – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate and timely records and reports to allow the Village Board (Board) to effectively manage the Village’s … Determine whether the Village of Lake George Village Treasurer maintained …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82