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Town of Wethersfield – Capital Project (2025M-46)
… plan for and manage the Highway Department (Department) building capital project? Audit Period January 1, 2020 – … the need for a capital project for a new Department building, including a road salt storage shed (salt shed). … Board did not properly plan for or manage the Department building capital project. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Security Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). … To assess the extent of implementation of the one recommendation included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followTown of Hempstead – Budgeting (2021M-169)
… report - pdf ] Audit Objective Determine if the Town of Hempstead (Town) Board (Board) adopted realistic budgets … Determine if the Town of Hempstead Town Board Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Opinion 2024-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TOWN LAW, § 198; VILLAGE LAW, § 11-1112. We are in receipt of the City of Troy’s (“City”) resolution no. 2024-127, … We are in receipt of the City of Troys City resolution no 2024127 adopted by …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Payroll Bulletin Agencies P-376 attachment
Payroll Bulletin Agencies P-376 attachment
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-376.pdfOpinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A town …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… Law (Insurance Law), FFI tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsAccess Controls Over Student Information Systems (2014-MR-1)
… access rights than needed for their job duties. 90 users out of 229 tested (39 percent) had access to one or more …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Opinion 91-4
… of trustees of a village ... all of the territory of which is embraced within the boundaries of a joint fire district …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Town of Spencer – Disbursements (2025M-35)
… process for 12 purchases totaling $4,500 by using a credit account established with a local vendor who sold metal … to the vendor for which the Town received credit on the account for future metal purchases from the vendor.The account had a remaining credit balance of $8,700 with the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Greenburgh Central School District – Procurement (2024M-147)
… contracts in a cost-efficient manner and provide oversight of awarded contracts? Audit Period July 1, 2022 – August 31, … per unit/labor hour rather than a fixed cost. The Board of Education (Board) designated a purchasing agent to be … contracts in a cost-efficient manner through the use of competitive bids or an exception to the competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Brant Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… Did the Hillsdale-Copake Fire District (District) Board of Commissioners (Board) provide adequate oversight of disbursements? Audit Period January 1, 2024 to May 31, … Area A fire district board must provide adequate oversight of disbursements to help ensure financial accountability, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Cincinnatus Fire Department – Financial Management (2025M-91)
… [read complete report – pdf] Audit Objective Did Cincinnatus Fire … for equipment, training and emergency responses. A lack of oversight can lead to a lack of operational effectiveness, … treasurers collected $270,147 and disbursed $317,776 from 13 bank accounts during the audit period, including nine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… [read complete report – pdf] Audit Objective Did the Town of Palermo (Town) Board (Board) conduct or provide for an … Did the Town of Palermo Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
Did the Town of Coventry Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Village of Hudson Falls – Information Technology (2025M-10)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law. For more information on …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 91-62
… on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district public library) … (with reservation of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public … Article VIII, §1 prohibits municipalities from making gifts or loans of their property to or in aid of any …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Village of Herkimer – Payroll (2025M-37)
… overtime are not adequately documented or supported, there is an increased risk the Village may provide compensation to …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Village of Churchville – Financial Management (2025M-128)
… fund balance? Audit Period March 1, 2022 – October 30, 2025 Understanding the Audit Area A key measure of a … one-time expenditures and other uses. As of February 28, 2025, the Village’s unrestricted fund balance totaled … percent maximum limit by 14 percentage points in the 2025-26 fiscal year budget. In addition, for the sewer fund’s …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128