Search
City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… report – pdf ] Purpose of Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development … entered into any new agreements since the initial audit was completed. … The purpose of our review was to assess the City of Poughkeepsie Industrial Development …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
Determine whether the Board effectively managed financial operations and ensured that ambulance services were provided in accordance with applicable laws.
https://www.osc.ny.gov/files/local-government/audits/pdf/webb-161.pdfOversight of Information Technology Consultants and Contract Staffing (2018-S-38)
To determine if the Office of Information Technology Services (ITS) is adequately monitoring information technology (IT) services procured from consultants...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s38.pdfOversight of Adult Protective Services Programs (2020-S-2) 180-Day Response
To determine if the Office of Children and Family Services adequately monitors Adult Protective Services activities to protect vulnerable adults.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s2-response.pdfOrleans Niagara Board of Cooperative Educational Services - Capital Assets (2023M-103)
Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset records were complete and accurate.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/orleans-niagara-board-of-cooperative-educational-services-2023-103.pdfTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Town of Morris – Justice Court Operations (2021M-66)
… report - pdf ] Audit Objective Determine whether the Town of Morris (Town) Justice collected, deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Key Findings The … made disbursements totaling $30,398. We reviewed a sample of 42 cash receipts totaling $7,307 and all disbursements …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Town of Ithaca – Justice Court Operations (2021M-13)
Determine whether the Town of Ithaca Town Justices collected deposited disbursed recorded and reported fines and fees in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Town of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Town of Ripley – Town Clerk Collections (2024M-139)
… in a timely and accurate manner. As a result, there was an increased risk for money to be lost or used for … intact (in the same form – cash or check – in which it was originally received). In addition, the Board did not …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Analysis of Fiscal Stress in New York State's Cities
This research brief measures fiscal stress in cities and includes an overall fiscal profile of each city in the State (except New York City).
https://www.osc.ny.gov/files/local-government/publications/pdf/citiesfiscalstress.pdfVillage of Watkins Glen – Justice Court Operations (2021M-146)
Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/watkins-glen-justice-court-2021-146.pdfCustodial Service Contract Procurement and Oversight (2020-N-8) 180-Day Response
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8-response.pdfCustodial Service Contract Procurement and Oversight (2020-N-8)
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8.pdfOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… for overseeing three types of casinos in the State: commercial, video lottery terminal (VLT), and Class III tribe/nation (tribe/nation). Commercial and VLT casinos are required to remit a percentage … the State). The Commission has officials at each of the 19 commercial, VLT, and tribe/nation casinos to ensure …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followTown of Duanesburg – Financial Records and Reports (2020M-116)
… Supervisor Supervisor maintained complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Village of Afton – Claims Auditing and Disbursements (2023M-177)
… The Board did not properly audit claims. As a result, payments were made prior to audit, for unsupported claims and … Mayor for two payments totaling $1,500 for the Village’s accounting software, paid with her personal credit card. The … authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… occurred. See Appendix B for the Town and Village boundary map. The report includes two recommendations that, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Opinion 2002-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … intermunicipal agreement, a village within the town also uses the building for village purposes does not change the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… agencies — the New York City Department of Education (DOE), the New York City Housing Authority (NYCHA) and New … be updated monthly. New York City Department of Education DOE is the largest public school system in the nation, … have continued to decline even as the Public Health Emergency has ended. In 2023, rent collections are budgeted …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agencies