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City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… taxes (PILOTs) are based on. These projects have 99-year PILOT agreements. CPIDA officials did not ensure that … information to ensure the City is receiving the proper PILOT amounts. Ensure City officials provide the Board with periodic PILOT payment reports and assess penalties for late payments. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… among some groups, including children; female heads of household; Black, Hispanic, American Indian and Pacific … by the Census Bureau and other entities since the 1990s to use a more expansive approach to capture resources and … be abusing drugs or alcohol, families of persons refusing drug/alcohol screening, assessment or treatment, and …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeTransforming the Procurement Function
… with the MTA Board-approved Transformation Plan, resulting in improved service levels for the customer, process … 2023, the MTA reported a total of 70,000 employees. In April 2019, New York State enacted Section 1279-e(1)(a) of … of the Transformation effort would be front-loaded in the initial 6–9 months, with some aspects completed over …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionTown of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain complete, accurate and … Did the Town of Cato Town Supervisor Supervisor maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… [read complete report – pdf] Audit Objective Did the Town of Sodus (Town) Board (Board) conduct or provide for an … Did the Town of Sodus Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an … Did the Town of Brant Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Town of Davenport – Transparency of Fiscal Activities (S9-25-28)
… and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… days, pursuant to Section 35 of GML. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… among the Gorham Fire District (District), Crystal Beach Volunteer Fire Department (Department) and the …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106City of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, accurate and timely accounting records and reports? Audit Period January 1, 2023 … Did City of Ithaca City officials maintain complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114City of Mechanicville – Separation Payments (2025M-59)
… Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… the Office of the State Comptroller (OSC), as required by New York State (NYS) General Municipal Law (GML) Section … 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/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mTown of Horseheads – Information Technology (2025M-109)
… to which unauthorized access, disclosure, modification, destruction or use – or disruption of access or use – could …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… Did Roosevelt Childrens Academy Charter School School officials adequately secure and protect …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mTown of Plattekill – Information Technology (2025M-132)
… [read complete report – pdf] Audit Objective Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor … Town’s network user accounts and develop adequate controls to safeguard information technology (IT) resources? Audit … our audit period through October 8, 2024, for observations of certain IT controls communicated confidentially to Town …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Wyandanch Union Free School District – Budget Review (B26-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2026-27 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… report – pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) Executive Board (Board) and membership ensure disbursements were supported, appropriate and authorized? Audit Period January 1, 2024 – August 6, 2025 … Did the South Hornell Fire Protection Company Inc Company Executive Board Board and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mVillage of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… improper or fraudulent claims from being paid. When a local government has a strong claims auditing process, the … and bank transfers prepared by the Treasurer and user account activity reports increased the risk of unauthorized … that users did not share access to the financial software. With shared access, accountability is diminished, and any …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Cincinnatus Fire Department – Financial Management (2025M-91)
… Did Cincinnatus Fire Department Department treasurers and membership ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) officials adequately monitor fuel inventory for loss, waste or misuse? Audit Period January 1, 2023 - November 30, 2024 … Did the East Norwich Volunteer Fire Company Number 1 Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoring