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Collection and Use of Oil Spill Funds
… all fees due the New York Environmental Protection and Spill Compensation Fund (Oil Spill Fund or Fund) in compliance with applicable laws and if all expenditures from the Fund are reasonable, appropriate, and associated with spill remediation projects. The audit …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsCity of Yonkers – Budget Review (B25-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … 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)
… MIS Director and two employees: the Information Service Specialist and Help Desk Technician. In addition, the Police Department has a Senior Network and … and loss. Officials also have minimal assurance that in the event of a disruption or disaster (e.g., a ransomware …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Town of Windsor – Financial Management (2025M-24)
… report – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the … operating surpluses totaling nearly $2.7 million instead of planned operating deficits totaling $482,700 in the … Determine whether the Town of Windsor Town Board Board effectively managed the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Saugerties – Claims Auditing (2024M-144)
… Board (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that …
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)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we … City officials did not implement all the recommendations in our previous budget review letter when preparing the …
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)
… did not properly manage the Town’s financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance (O&M) costs. As a result, during the audit … that only benefited taxpayers within the water district and resulted in the decline of the general fund balance from …
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
… from DOH indicates that the proposed federal changes could result in estimated lost federal funding of $10.1 billion and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetTown 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
… and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and provide youth with required services. The audit covered the period … and Crossroads Juvenile Detention Centers for courtplaced youth to ensure they meet federal State and City standards …
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)
… in the Town of Montgomery in Orange County, is governed by an elected Board composed of the Mayor and four trustees. …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fDepartment of Transportation Bulletin No. DOT-46
… Purpose: The purpose of this bulletin is to provide the Department of Transportation with instructions for processing the 2025 … Call-Out Response Payment. Affected Employees: Employees of the Department of Transportation in the Operational … The purpose of this bulletin is to provide the Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-46-2025-call-out-response-payment-fiscal-year-2024-2025Town of Wawayanda – Financial Operations (2024M-160)
… (Accountant) to make journal entries, reconcile the bank accounts and file the mandated Annual Financial Reports … new services and/or capital investments. The Board did not request and is not receiving up-to-date financial reports or … complete. Town officials maintained an excessive number of bank accounts 1 which limited their ability to properly …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Village of Suffern – Budget Review (B25-6-4)
… budget. Background The Village of Suffern is located in Orange County. Chapter 99 of the Laws of 2015 authorizes … to exceed $5 million to liquidate the accumulated deficits in the Village ’s general, water, sewer and capital projects … that the significant revenue and expenditure projections in the proposed budget are reasonable. The Village’s proposed …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all unused leave and separation payments to ensure that accruals are accurately calculated, supported …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Town of Dayton – Audit Follow-Up (2019M-189-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and … is the chief financial officer and is responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fTown of Dayton – Audit Follow-Up (2019M-221-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and … is the chief financial officer and is responsible for the day-to-day financial operations. Results of Review It …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fVillage of Penn Yan – Procurement (2024M-152)
… procurements were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village … did not ensure the Chief Water Operator procured all goods and services in accordance with Village policy. As a result, … procurements were made in accordance with Village policy and in the best interest of ratepayers …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Oversight of Water Supply Emergency Plans (Follow-Up)
… recommendations to Water Systems. The audit also found little collaboration between DOH and DHSES to follow up on …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-follow