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Town of Ashland – Long-Term Planning (2024M-114)
… might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their usable …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Hector – Employee Compensation (2024M-85)
… employee salaries or pay rates by position and/or employee name, and adopt resolutions for any employee salary or pay rate change that occurs during each year. Ensure that employees …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Protection of Managed Pollinators (Honey Bees) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Managed Pollinators (Honey Bees) (Report 2021-S-40 ). … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followOversight of Smart Schools Bond Act Funds
… Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school … State voters in November 2014, authorizing the issuance of up to $2 billion in bonds to finance improvements to … Under the Act, school districts were allocated a portion of the $2 billion based on the percentage of selected school …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsTown of Chesterfield – Town Clerk (2024M-110)
… report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: Prepare … and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Village of Washingtonville – Budget Review (B25-6-1)
… projections in the Village of Washingtonvilles Villages 202526 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Town of Allen – Claims Audit (2024M-123)
… – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and approved … Determine whether the Town of Allen Town Town Board Board properly audited and approved …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town 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 … fund balances totaled approximately $2 million. Audit Summary The Board did not effectively manage the Town’s fund … The Board also did not adopt a written fund balance policy until February 11, 2025 (after our audit notification) …
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)
… the Town of Danby’s (Town’s) progress, as of August 2025, in implementing our recommendations in the audit report Town of Danby – Claims Processing and Procurement (2022M-127), released in December 2022. The audit determined that: The Town … assess the Town of Danbys Towns progress as of August 2025 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fCity of Dunkirk – Budget Review (B25-1-8)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 … The purpose of our review was to provide an independent evaluation of the Citys proposed budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8City of Yonkers – Budget Review (B25-6-6)
… determined that the City’s adopted budget for fiscal year 2025-26 and the related justification documents are in material … Agent Act (Chapter 488 of the Laws of 1976). The City’s 2025-26 adopted budget totals $1.55 billion, which includes …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6RFP#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 Oxford – Financial Condition (2024M-135)
… the Town of Oxford (Town) Board (Board) receive complete and accurate financial reports and effectively manage and plan the Town’s financial condition? Audit Period January … The Board did not receive complete and accurate financial records and reports or request …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Town of Wethersfield – Capital Project (2025M-46)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Town of Windsor – Capital Project (2025M-52)
… [read complete report – pdf] Audit Objective Did the Town of Windsor (Town) Board (Board) properly manage its highway … the Program The elected five-member Board, composed of the Supervisor and four Board members, is responsible for the general management and control of the Town’s operations and finances including overseeing …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Town of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the … April 25, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Village of Cato – Audit Follow-Up (2023M-145-F)
… the Village of Cato’s (Village’s) progress, as of June 10, 2025, in implementing our recommendations in the audit report Village of Cato – Water Financial Operations … the Village of Catos Villages progress as of June 10 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fOffice of Operations: 2025 Virtual Fall Conference
… Thank you for your interest in the Office of Operations 2025 Virtual Fall Conference. By attending any of the courses below, you will … receive future communications related to its annual Fall Conference. You may opt out at any time by clicking the …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conferenceDepartment of Transportation Bulletin No. DOT-47
… Purpose: The purpose of this bulletin is to provide agency instructions for … the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background: Pursuant to Article 51 of the 2021-2026 Operational Services Unit Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-47-fiscal-year-2025-2026-shift-lump-sum-payment-winter-maintenanceXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… to BOC for review, an agency must create a new contract version in the Statewide Financial System (SFS) Procurement Contracts Module. Process: The version created in the SFS must include: selection of an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendments