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Oversight of Juvenile Justice Facilities (Follow-Up)
… through its Division of Juvenile Justice and Opportunities for Youth (DJJOY), is responsible for the operation and oversight of nine State-run residential … physical health conditions (e.g., vision or dental issues, diabetes) or mental health concerns (e.g., depression, …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followTown of Burke – Fiscal Oversight (2016M-277)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial operations for … The purpose of our audit was to review the Boards oversight …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Town of Salem – Financial Management (2015M-295)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2013 through June 30, 2015. Background The Town of Salem is located in Washington County and has a population … The purpose of our audit was to review the Towns financial management and …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295City of Yonkers – Budget Review (B24-6-7)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2024-25 and the related justification documents are in material … budget totals $1.51 billion. The budget includes operating and debt service funding of $7 94.2 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7City of Yonkers – Budget Review (B25-6-6)
… impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … impact the City of Yonkers financial condition in the current and future years …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Town of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115City of Yonkers – Budget Review (B23-6-6)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Town of Wright – Financial Operations (2014M-277)
… budgets, resulting in an increase in general fund balance while raising taxes. The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277City of Yonkers – Budget Review (B21-6-8)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Town of Kiantone – Town Clerk (2014M-273)
… Purpose of Audit The purpose of our audit was to review the processes and procedures over Town Clerk operations for the period January 1, 2013 through … The purpose of our audit was to review the processes and procedures over Town Clerk operations for the period January 1 2013 through August …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Dickinson – Fiscal Oversight (2014M-337)
… the Board with adequate monthly financial reports. Only pay Board-approved claims listed on abstracts provided by the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Harmony – Justice Court (2014M-004)
… 20 cases tested had been either dismissed or paid, and one case was still pending. The Justice could not provide us with …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Town of Niskayuna – Water Operations (2013M-328)
… 31, 2013. Background The Town of Niskayuna is located in Schenectady County and has approximately 21,780 residents. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over financial operations for … The purpose of our audit was to review the Towns internal …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Goshen – Police Payroll (2014M-244)
… on his timesheet and four officers were paid for days off to which they were not entitled. Leave time records … ensure that only officers entitled to receive paid days off receive them. Ensure that accurate Department leave time …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Children’s Center for Early Learning - Compliance With the Reimbursable Cost Manual (2011-S-21), 90-Day Response
To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated proper
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-11s21-response.pdfGrowing Cracks in the Foundation: Local Governments Still Challenged to Keep Up with Vital Infrastructure Needs
This follow-up report expands the analysis of the previous report; updating annual local government financial data and contrasting that to the associated local
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure2014.pdfInternal Controls Over the Reconciliation Process
xii-4-d-reconciliation-audit-program.docx
https://www.osc.ny.gov/files/state-agencies/docs/xii-4-d-reconciliation-audit-program.docxUnderstanding the Budget Process Webinar Presentation
Understanding the Budget Process Webinar Presentation
https://www.osc.ny.gov/files/local-government/academy/2022/pdf/understanding-the-budget-process-may-22.pdfSchool Districts and the Stimulus “Cliff”
School Districts and the Stimulus “Cliff”
https://www.osc.ny.gov/files/local-government/publications/pdf/1209snapshot.pdf