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Village of Monticello – Payroll (2022M-59)
Determine whether Village of Monticello Village officials ensured that payroll and payrollrelated benefits were paid properly
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Selected Aspects of Supporting Small Businesses
… of reducing fine schedules and allowing for cure periods (grace periods) or warnings for first-time violations. The …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesOversight of the Farm-to-School Program (Follow-Up)
… included in our initial audit report, Oversight of the Farm-to-School Program (Report 2020-S-9 ). About the Program … The Program is intended to connect schools with local farms and food producers, strengthen local agriculture, … awards grant funding to schools for projects based on several factors including reasonableness of cost, project …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followTown of Franklin – Financial Condition (2018M-8)
… Supervisor. Key Recommendations Reduce the Town’s reliance on TOV Highway fund balance as a financing source for …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Exclusion of Indebtedness for Sewage Facilities
… Program Legislative Session 2023-2024: Exclusion of Indebtedness for Sewage Facilities – Signed as Chapter 641 of Laws of 2023, A.5056/S.6940 (Conrad/Martinez) – Relates to … Relates to extending the exclusion of indebtedness contracted for sewage facilities …
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)
… fund balance? Audit Period June 1, 2021 – January 16, 2025 Understanding the Program A key measure of a village’s … to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in … should be prepared and provided to our office within 90 days, pursuant to Section 35 of General Municipal Law. For …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Town of Leicester – Financial Management (2025M-2)
… fund balance of $80,597. We project that the Town will have small operating surpluses in 2024, which will increase … corrective action. Appendix B includes our comments on the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Town of Gorham – Budgeting (2023M-181)
… and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were inappropriately recorded in the TW funds instead of the TOV funds, given property …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Village of Sloan – Clerk-Treasurer (2024M-109)
… the Board of Trustees (Board). As a result, the Board may have made financial decisions with inaccurate and out-of-date … Village Law Section 4-408. The cash balances reported on the monthly Treasurer’s reports, that were provided to the … reviewed bank reconciliations these inaccuracies would have been identified and corrected. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Lapeer – Budgeting (2024M-127)
… Determine whether the Town of Lapeer Town Town Board Board developed and adopted realistic budgets …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Village of Addison – Payroll (2024M-12)
… that, if implemented, will improve the Village’s payroll function. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Village of Addison – Board Oversight (2024M-8)
… the budget, investigate budget and revenue anomalies reported by the outside accountant, perform an effective … environment that enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the … corrective action. 1 The former Clerk-Treasurer resigned on March 1, 2023. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Management of the Student-School Matching Algorithm
… students apply to NYCPS’ high school programs across NYC by submitting one application in which they may select up to 12 programs. 2 A single school can have multiple school programs (e.g., … To match student applicants to school programs, NYCPS uses a deferred acceptance matching algorithm (algorithm) that …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmTown of Danby – Audit Follow-Up (2022M-8-F)
… the Town Clerks (Clerks) did not identify tax collection account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fOversight of the Educational Opportunity Program
… developed guidance for the summer program along with Guidelines for the Operation of EOP (Guidelines), which specify the requirements of EOP operations … EOP funds are used in a manner consistent with both the Guidelines and the State Education Law and that documentation …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programOversight of Hazardous Materials and Waste
… from January 1, 2015 through May 4, 2018. Background The State University of New York (SUNY) is the largest … faculty and staff. Campuses are located throughout the State, and SUNY maintains a central administrative office in … tools, training, and communication for the campuses on best practices and compliance issues, including compliance …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteTown of Evans – Board Oversight (2016M-2)
… operations. Key Findings The Board hired an accounting firm to assist the Board in preparing a written response to … The Board and Supervisor did not ensure that the firm adequately performed its duties as outlined in the …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Handbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for … The Handbook for Reporters of Unclaimed Funds provides general information for all types of …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsCommon Attributes of Successful Emerging Managers
… Survey Findings Common attributes to forming a successful Emerging Manager Strategy: Years of team’s operating … Attributes of successful newly formed and emerging firms …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/common-attributes-successful-emerging-managers