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Oversight of Horizon and Crossroads Juvenile Centers
… Objective To determine whether the New York City Administration for Children’s Services adequately operates … of Youth and Family Justice, the New York City (NYC) Administration for Children’s Services (ACS) is charged with … Key Findings We found numerous weaknesses in ACS’ administration/operation of the two juvenile facilities that …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersAudits of Local Governments: About Our Audits
… the period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsVillage of Suffern – Budget Review (B25-6-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … Laws of 2015 authorizes the Village of Suffern (Village) to issue debt not to exceed $5 million to liquidate the accumulated deficits in … The purpose of our budget review was to provide an independent evaluation of the proposed 202526 …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Wawayanda – Financial Operations (2024M-160)
… or a detailed statement of money received and disbursed on a monthly basis. As a result, the Board could not … codes other than those prescribed by the New York State Comptroller’s Office (OSC) which limits the Town’s … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Philipstown – Financial Management (2024M-100)
… costs associated with GLWD operations or the associated funding sources to taxpayers. Develop, adopt and periodically … development process or establish funds to help finance future expenditures. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100City of Amsterdam – Budget Review (B25-5-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of … the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Town of Saugerties – Claims Auditing (2024M-144)
… (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 the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Federal 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-netTown of Alden – Town Supervisor (2024M-105)
… records and provided sufficient financial reports to the Town Board (Board). Key Findings The former Supervisor … records or providing sufficient financial reports to the Board. The Supervisor did not always adhere to basic internal controls that are designed to help ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Town 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-24Oversight of Water Supply Emergency Plans (Follow-Up)
… Oversight of Water Supply Emergency Plans (Report 2021-S-39 ). About the Program The Department of Health (DOH) is …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followTown of Bethlehem – Information Technology (2025M-25)
… compliance with the policy. We reviewed Internet histories on eight Town employee computers, and all eight employees … 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 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25DiNapoli Releases Analysis of Enacted State Budget
… Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% increase in spending at a time when new federal actions on funding and policy may … that in the upcoming months New York will see challenges to the recently Enacted State Budget, according to a report …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetNational Directory of New Hires Data Security
… Objective To determine if the Office of Temporary and Disability … State programs that provide assistance and support to eligible families and individuals. Two such programs … wage, and unemployment insurance. OTDA uses Directory data to verify TANF and SNAP eligibility information. The …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityCity of Lockport – Budget Review (B24-1-8)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … the significant revenue and expenditure projections in the proposed budget appear reasonable. We expect 2024 fire … overtime appropriations. The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Oversight of the Early Intervention Program (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followDepartment of Transportation Bulletin No. DOT-45
… agency instructions for processing the Fiscal Year FY 20242025 Shift Lump Sum Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceOffice of Operations: 2024 Virtual Fall Conference
… WHO SHOULD ATTEND This conference is intended for State agency staff who have responsibility for adding … Blumenthal, Alexis Lorenzana and Karissa Ryder (Bureau of State Expenditures) Target Audience: Agency Fiscal and … Lindsay Gajda, Cori Bilka and Alisia Franke (Bureau of State Payroll Services) Target Audience: Agency Payroll …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceTown of LaGrange – Financial Management (2023M-139)
… (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance. Key Findings The Board did not develop a multiyear financial plan or manage general fund balance in accordance with Town … LaGrange Town Board Board developed a multiyear financial plan and effectively managed the Towns general fund balance …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Town of Summit – Town Clerk (2024M-51)
… complete report – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were properly … Determine whether the Town of Summit Town Clerk properly recorded deposited and …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51