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Town of Horseheads – Information Technology (2025M-109)
Did Town of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/horseheads-town-2025-109.pdfFiscal Impact of Proposed School Aid Cuts
Fiscal Impact of Proposed School Aid Cuts
https://www.osc.ny.gov/files/local-government/publications/pdf/0311snapshot.pdfAnalysis of Monthly Disbursements and Debt Services
Analysis of Monthly Disbursements and Debt Services
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/analysis_disbursements.pdfAnalysis of Monthly Cash Receipts and Disbursements
Analysis of Monthly Cash Receipts and Disbursements
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/analysiscashreceiptsdisbursements.pdfCity of Mechanicville – Separation Payments (2025M-59)
Did City of Mechanicville (City) officials ensure that employees’ separation payments were accurate?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/mechanicville-city-2025-59.pdfConducting Internal Audits of Cash Collection Activities
Conducting Internal Audits of Cash Collection Activities
https://www.osc.ny.gov/files/local-government/publications/pdf/0104.pdfOversight and Monitoring of Municipal Water Systems
Oversight and Monitoring of Municipal Water Systems
https://www.osc.ny.gov/files/local-government/publications/pdf/municipal-water-systems.pdfCity of Syracuse - Four Year Financial Plan
City of Syracuse - Four Year Financial Plan
https://www.osc.ny.gov/files/local-government/publications/pdf/multiyear_syracuse.pdfFire District Commissioner Training Record of Completion
Fire District Commissioner Training Record of Completion
https://www.osc.ny.gov/files/local-government/publications/pdf/commtraining.pdfCity of Troy – Budget Review (B18-5-8)
City of Troy – Budget Review (B18-5-8)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-troy-br.pdfVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
Village of Hastings-on-Hudson - Board Oversight (2018M-92)
https://www.osc.ny.gov/files/local-government/audits/pdf/hastings-on-hudson.pdfTown of North Hudson - Payroll (2018M-166)
Town of North Hudson - Payroll (2018M-166)
https://www.osc.ny.gov/files/local-government/audits/pdf/north-hudson.pdfVillage of Corfu - Sewer Operations (2018M-133)
Village of Corfu - Sewer Operations (2018M-133)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-corfu.pdfCity of Tonawanda - Information Technology (2018M-146)
City of Tonawanda - Information Technology (2018M-146)
https://www.osc.ny.gov/files/local-government/audits/pdf/tonawanda.pdfCity of Newburgh -- Budget Review (B18-6-12)
City of Newburgh -- Budget Review (B18-6-12)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2018-newburgh-br.pdfCounty of Rockland – Budget Review (B18-6-11)
County of Rockland – Budget Review (B18-6-11)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-counies-2018-rockland-br.pdfCity of Lockport -- Budget Review (B18-1-10)
City of Lockport -- Budget Review (B18-1-10)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2018-lockport-br.pdfHow to Create a Report of Unclaimed Funds
How to Create a Report of Unclaimed Funds
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/complete-report-handbook.pdfModel Code of Ethics for Local Governments
Model Code of Ethics for Local Governments
https://www.osc.ny.gov/files/local-government/publications/docs/code-ethics-local-governments.docxXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use … The determination of materiality and the resulting impact on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materiality