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County of Cortland – Departmental Operations (2013M-157)
… of Audit The purpose of our audit was to examine the County’s departmental financial operations for the period … 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has a population of approximately 49,000. The County is governed by an elected Legislature which is …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157National Directory of New Hires Data Security
… Purpose To determine whether the Office of Temporary and Disability Assistance has met Federal … April 11, 2016 to June 2, 2016. Background The Office of Temporary and Disability Assistance (Office) is responsible … Two such programs administered by the Office are the Temporary Assistance for Needy Families (TANF) and the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityDepartment of Transportation Bulletin No. DOT-47
… purpose of this bulletin is to provide agency instructions for processing the Fiscal Year (FY) 2025-2026 Shift Lump Sum … receive a lump sum payment of $750. Employees eligible for the FY 2025-2026 Shift Lump Sum Payment of $750 shall not receive Inconvenience Pay for the same period of the employee’s winter maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-47-fiscal-year-2025-2026-shift-lump-sum-payment-winter-maintenanceTown of Lockport – Fuel Inventory (2025M-54)
… not be able to use these reports to ensure fuel cards were only being used by authorized individuals for proper … properly monitor fuel usage or ensure fuel cards were only being used by authorized individuals for proper …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Town of Guilderland – Information Technology (2025M-61)
… use Town-owned IT assets (e.g., computers, and laptops) to perform day-to-day operations and access and store information collected … use, access and loss. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund … of the actual fund balances of the TW and TOV funds which limited the Board’s ability to accurately assess the funds’ …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Town of Danby – Audit Follow-Up (2022M-127-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of August 2025, in implementing our recommendations in the audit report Town … The purpose of our review was to assess the Town of Danbys Towns progress …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fCollection and Use of Oil Spill Funds
… Purpose To determine if the Department of Environmental Conservation (Department) is collecting all fees due the New York Environmental … 845 of the Laws of 1977 established the Oil Spill Fund to pay for the cleanup and removal of petroleum spills. The … To determine if the Department of Environmental Conservation …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsCity of Yonkers – Budget Review (B25-6-6)
… Replace nonrecurring revenue, such as fund balance, in the 2026-27 budget. Pay tax certiorari claims from annual …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Town of Bethlehem – Information Technology (2025M-25)
… In addition, the Police Department has a Senior Network and Systems Technician, who is responsible for … The MIS Department is responsible for managing the network and computers for the entire Town, including the …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Town of Windsor – Financial Management (2025M-24)
… Windsor (Town) Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan. Key … balance or develop a written multiyear financial plan. In addition, the Board’s preliminary budgets also did not … town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Saugerties – Claims Auditing (2024M-144)
… purchasing policy. For example, Town officials paid a contractor $46,500 to clear debris for the highway department … equipment was shipped to the Town’s former video supply contractor. The Supervisor and we were unable to verify if …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144City of Amsterdam – Budget Review (B25-5-5)
… an independent evaluation of the Citys proposed budget for 202526 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Town of Philipstown – Financial Management (2024M-100)
… and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Federal Support of the State’s Safety Net – Federal Funding and New York
… Federal Support of the States Safety Net …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-support-states-safety-netDiNapoli Releases Analysis of Enacted State Budget
… seen would also negatively impact New York’s revenues, not only through lower sales taxes received from hotel stays, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetRFP#0008 – Audit of OSC Internal Controls
… Request for Proposals Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from … public accounting firms to conduct an independent audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to provide services as further …
https://www.osc.ny.gov/procurement/rfp0008Town of Alden – Town Supervisor (2024M-105)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … not receive adequate financial reporting, it was not aware of the Town’s financial status and, as a result, adopted … in a timely manner during 2023, with an average of 40 days between the collection date and the recording …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Oversight of Horizon and Crossroads Juvenile Centers
… management services were completed in a timely manner. Only 53% of the youth sampled received an initial intake …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial … Treasurer is the chief fiscal officer and responsible for the Village’s day-to-day financial activities, which …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-f