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Exclusion of Indebtedness for Sewage Facilities
… for Sewage Facilities – Signed as Chapter 641 of Laws of 2023, A.5056/S.6940 (Conrad/Martinez) – Relates to …
https://www.osc.ny.gov/legislation/exclusion-indebtedness-sewage-facilitiesOversight of Select High-Technology Projects (Follow-Up)
… included in our initial audit report, Oversight of Select High-Technology Projects (Report 2017-S-60 ). About the … or expanding in New York. According to ESD officials, high-technology (high-tech) sectors are highly valued targets of economic …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followVillage of Leicester – Financial Management (2025M-7)
… [read complete report – pdf] Audit Objective Did the Village of Leicester (Village) Board of Trustees (Board) … a result, officials maintained unrestricted fund balance in the general and water funds totaling $729,709 and … The Board did not effectively manage the Villages fund …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Town of Leicester – Financial Management (2025M-2)
… to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not correct the deficiencies noted in our prior audit ( Budgeting and Financial Oversight … In addition, the Board did not ensure it received up-to-date, accurate financial reports in a timely manner, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Town of Cohocton – Procurement (2025M-13)
… also guards against favoritism, extravagance and fraud, while allowing interested vendors a fair and equal … always solicit competition in accordance with the Town’s procurement policy, statutory requirements or good business … it was an inconvenience for them to adhere to the Town’s procurement policy. Officials’ general disregard for the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Oxford – Procurement (2024M-88)
… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may … contracts for public works purchases totaling $31,689. Insurance coverage and engineering services totaling … obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Town of Gorham – Budgeting (2023M-181)
… as of December 31, 2022. Budget transfers were made at year end, rather than as necessary throughout the fiscal year, resulting in appropriation accounts being over …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Village of Sloan – Clerk-Treasurer (2024M-109)
… also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may … on the monthly Treasurer’s reports, that were provided to the Board approximately six weeks after month-end, were … review the Clerk-Treasurer’s financial records to ensure transactions were recorded accurately and in a …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations … fund, resulting in operating surpluses totaling $669,365 during fiscal years 2021, 2022 and 2023. Actual revenues …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Village of Addison – Payroll (2024M-12)
… complete report – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) ensured that the Clerk-Treasurer accurately paid officials and employees’ wages and leave benefits. Key Findings The Board did not fulfill its oversight and fiscal duties and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Village of Addison – Board Oversight (2024M-8)
… (Village) Board of Trustees (Board) provided adequate financial oversight. Key Findings The Board did not provide adequate financial oversight, obtain periodic financial reports, monitor the budget, investigate budget and … Addison Village Board of Trustees Board provided adequate financial oversight …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Village of Herkimer – Payroll (2025M-37)
… employees’ hours worked. Audit Summary Village officials paid salaries and wages as authorized, but did not maintain … or adequately supported. Furthermore, employees were paid for overtime that, in some instances, was not adequately … and net pay, before officials and employees were paid, as required by New York State Village Law (Village Law) …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Town of Spencer – Disbursements (2025M-35)
… did not match the amount disbursed on the canceled check image. In addition, we reviewed 123 of these disbursements …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Management of the Student-School Matching Algorithm
… Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions. 1 The audit covered selected high school admissions processes for school years 2018-19 through … Schools NYCPS adequately managed selected aspects of the admissions process and the studentschool matching algorithm …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmTown of Danby – Audit Follow-Up (2022M-8-F)
… to assess the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit report Town of Danby – Town Clerk (2022M-8), released … was to assess the Town of Danbys Towns progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… When submitting to the Office of the State Comptroller (OSC) contract transactions requiring … OSC approval, State agencies are required to submit the complete procurement record and all documentation … State agencies are required to submit the complete procurement record and all documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsOversight of the Educational Opportunity Program
… for, among other things, ensuring that EOP funds are used in a manner consistent with both the Guidelines and the State … and served 5,969 EOP participants. Expenditures for EOP in State fiscal year 2023-2024 totaled $38.6 million. Key … Key Recommendations Ensure that campuses participating in EOP are using EOP funds for allowable purposes under the …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programTown of Hanover – Procurement (2025M-58)
… services? Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area Professional services … services. The Board last updated the Town’s procurement policy in 2021. From January 1, 2024 through December 31, … service providers totaling approximately $364,000. Audit Summary The Board did not always seek competition when …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… Documentation Order Guides for Procurement Contracts and Amendments and Construction Contracts, Contract Amendments / Change Orders ; the documents are sorted into … to Purchase Orders subject to OSC review are processed as amendments to the OP transaction. See Section XI.2.E …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overview