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City of Newburgh – Budget Review (B19-6-11)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … the significant revenue and expenditure projections in the Citys proposed budget for the 2020 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Village of Greenwich - Cash Management (2019M-230)
Determine whether Village officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230City of Norwich - Capital Planning (2019M-88)
… complete report - pdf] Audit Objective Determine whether City officials are properly planning for capital needs. Key … and complete inventories of vehicles and equipment. The City has approximately $1.8 million in capital needs that … capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Village of Leicester – Financial Management (2025M-7)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Town of Rutland – Water and Sewer Charges (2025M-30)
… accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 and 2023, 80 … to provide guidance on water and sewer billings and account adjustments. No one independent of the billing …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Town of Glen - Water and Sewer Operations (2023M-167)
… did not adopt the water and sewer rates that were charged to customers or audit the Clerk’s records and water and sewer … The Clerk made 12 unsupported adjustments totaling $1,981 to 4 customer accounts without any review or approval. The … reports and review and approve all adjustments made to customer accounts. Record payments in a timely manner, …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167City of Lackawanna – Network Management and Internal Controls (2021M-215)
… review, identify and disable unnecessary network user accounts. As a result, 14 unnecessary generic network user accounts and 26 usernames associated with inactive or former employee accounts were not disabled. City officials have not developed …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Town of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7City of Amsterdam – Budget Review (B25-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we … City officials did not implement all the recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Town of Alden – Town Supervisor (2024M-105)
… funds. In addition, the Town contracted with an accounting firm to audit the Supervisor’s records, help reconcile the … not implement corrective actions to address the accounting firm’s audit recommendations. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… study rooms. Eight components at the Town Court, such as signs identifying van accessible parking spaces. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Town of Western - Supervisor’s Records and Reports (2022M-184)
… oversight of the accountant’s work. As a result, the Town does not have accurate financial records and has been unable … resolved. File the required annual update document (AUD) with New York State Office of the State Comptroller. As of … Board and file AUDs, as required. Town officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Henrietta FD – Audit Follow-Up (2021M-27-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Henrietta Fire District’s … progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – … The purpose of our review was to assess the Henrietta Fire Districts Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… Company, Inc’s (Company’s) progress, as of April 2025, in implementing our recommendations in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), released in April 2022. The audit determined that the Company’s … Fire Company Incs Companys progress as of April 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fTown of Butler – Highway Asset Accountability (2024M-115)
… Findings Town officials did not adequately safeguard and account for Department assets. As a result, there is an … maintain or review adequate fuel records to safeguard and account for the Town’s fuel. We noted at least 278 gallons of …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Village of Scottsville - Financial Management (2018M-75)
… to ensure that they are accurate, properly supported, for valid Village expenses and in compliance with required …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… complete report – pdf] Audit Objective Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately performed his financial duties. Key Findings The former Supervisor did not perform his financial duties … Determine whether the Town of Lancaster Town Supervisor Supervisor adequately …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Town of Dix – Justice Court Operations (2022M-06)
… and reporting errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06City of Newburgh – Budget Review (B21-6-13)
… based on revenue estimates for parking violation fines, sanitation user fees, sewer usage and sale of metered water. … Review the revenue estimate for parking violation fines, sanitation user fees, sewer usage, and sale of metered water …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Town of Mooers - Procurement (2020M-55)
… [read complete report - pdf] Audit Objective Determine whether Town officials … policy and applicable statutory requirements. Key Findings Of the nine purchase contracts totaling approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55