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Towns’ Road Management Plans (2014-MR-2)
… needs in order to fund daily services. However, preventive maintenance can extend road life and help towns … cycle that shows when each road will be worked on and how this work will be funded. The highway superintendent and … their annual agreement complies with the long-range schedule. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Monitoring Town Asphalt Road Projects (2012MS-7)
… delivered. Town officials can verify that the HMA product from the vendor meets bid specifications by reviewing the … Eight of the 10 towns reviewed certified payrolls, as required by Law, to ensure that contractors’ employees on … core samples. Obtain and review certified payrolls as required by the Law. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Rockland County – Budget Review (B23-6-8)
… Chapter 468 requires the County to submit to the State Comptroller, during the “effective period” of Chapter … for the next succeeding fiscal year. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… steps to increase physical accessibility to programs and services provided at selected City facilities. Key … the City Hall, such as accessible entrances to restrooms and wheelchair accessible lavatories. 21 components at the … at the Police Station, such as signs with raised lettering and Braille. Recommendation City officials should assess the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Town and County Special Districts and Town Improvements
… required to apply for the permission of the Office of the State Comptroller if the cost to the typical property is … estimated cost thresholds do NOT require permission of the State Comptroller. However, if debt is being issued, a … must be sent to our office. This copy must be sent on or about the date of publication to the address listed …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsDiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014
… of state operations, including periodic reports on how overtime is managed by state agencies. The total cost of … worked. However, total overtime hours also rose for many agencies. The four agencies identified below accounted … payout calculations. For overtime spending data, click here: …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… complete report – pdf] Audit Objective Did Henrietta Fire District (District) officials properly distribute foreign fire … to Insurance Law and relevant case law, when a fire district’s fire department is comprised of both paid … District officials did not properly distribute the 2024 FFI …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsTown of Johnsburg – North Creek Water District Charges (2023M-51)
… were billed to the customers. Identify and bill all new water customers. Ensure all water rates were … Perform an annual audit of the Water Clerk’s (Clerk’s) records. Key Recommendations Establish procedures to … for water charges to maximize District revenues. Ensure new water customers are added to the Town’s records and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Village of Rushville - Board Oversight and Information Technology (2018M-118)
… audit the Clerk-Treasurer’s records and report or conduct a thorough audit of claims. Ensure investments were made in … with New York State General Municipal Law (GML). 1 As a result, the cemetery fund incurred a loss of approximately … 1 New York General Municipal Law (GML), Section 11 2 Two individuals served in this position during our audit …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… the after-school, soccer and summer recreation programs for free, without full Board consent. Sufficient program …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Background Checks at Municipal Youth Programs (2012-MS-5)
… youth programs for the period January 1, 2010, to May 18, 2012. Background Background checks are currently required … youth through background checks in the hiring and screening of all individuals associated with the … personnel providing programs where the State mandates screening, because they believe the application process …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Long Island Workforce Housing Act (2015-MR-4)
… 1, 2009 through December 31, 2014. Background The New York State Legislature implemented the Long Island Workforce …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… the school districts adequately monitor students’ progress in successfully completing CRPs. Background If a student is … student can earn credit for the course by participating in one of the make-up credit programs. Two of these make-up credit programs, intensive instruction in deficiency areas of the course and on-line study, are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolWallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Village of Washingtonville – Budget Review (B26-6-1)
… deficiency and/or revenue anticipation notes outstanding at the time the deficit bonds or notes are issued. Under LFL …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Child Protective Services (2013-MS-5)
… [read complete report - pdf] We also released eight letter reports to the following … Saratoga [pdf] , Ulster [pdf] and Washington [pdf] Purpose of Audit The purpose of our audit was to determine if actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce child abuse and neglect …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Planning Resources
… Understanding the Budget Process [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting …
https://www.osc.ny.gov/local-government/resources/planning-resourcesPoughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… subject to the competitive bidding thresholds are made in accordance with GML. Enter into written agreements with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mTown of Lee – Financial Management (2025M-63)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63