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City of Lockport – Budget Review (B24-1-8)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended … The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, after we were presented with the proposed 2025 budget, the Common Council amended the 2024 budget by …
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)
… child and family developments. The Department of Health (DOH) oversees both the Program and its contracts with the 57 … the provision of Program services. One requirement is that DOH must develop a comprehensive Child Find system (Child … According to NYEIS, for the period from February 2023 through June 2024, approximately 85,000 children were …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followVillage of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased … could not determine whether the deposits were deposited in the same form and amount as collected (intact). 358 … could not confirm whether the collections were deposited in accordance with Village Law Section 4-408. 48 collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Town of Allen – Claims Audit (2024M-123)
… complete report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and approved claims prior to payment. Key Findings The Board did not properly audit and approve all claims prior … Determine whether the Town of Allen Town Town Board Board properly audited and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Department of Transportation Bulletin No. DOT-46
… provide the Department of Transportation with instructions for processing the 2025 Call-Out Response Payment. Affected … the Civil Service Employees Association (CSEA), provides for a call-out response payment to eligible employees at the … be made in a separate check. There is no direct deposit for this payment. Eligibility Criteria: In recognition of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-46-2025-call-out-response-payment-fiscal-year-2024-2025Village of Penn Yan – Procurement (2024M-152)
… Village of Penn Yan (Village) officials ensured Water Treatment Plant (WTP) procurements were made in accordance … Village of Penn Yan Village officials ensured Water Treatment Plant WTP procurements were made in accordance with …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Berkshire – Board Oversight (2023M-122)
… for 59 claims totaling $51,519 or establish procedures to detect and prevent duplicate payments. We identified … agreed with our findings and indicated that they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Town of Harpersfield – Claims Auditing (2024M-71)
… complete report – pdf] Audit Objective Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited claims. Key Findings The Board did not properly audit claims to determine whether … Determine whether the Town of Harpersfield Town Town Board Board properly …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Summit – Town Clerk (2024M-51)
… the Clerk to remit fees collected on or before the 15th of the month following the date of collection. Did not …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Town of LaGrange – Financial Management (2023M-139)
… complete report – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance. Key Findings The Board did … Determine whether the Town of LaGrange Town Board Board developed a multiyear …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Department 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-maintenanceVillage of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Town of Butler – Financial Management (2024M-119)
… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Plymouth – Employee Benefits (2023M-176)
… supported and disbursed, according to CBAs and the Town’s employee benefit plan. Consult with legal counsel about recovering payments …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Town of Albion – Financial Management (2021M-29)
… - pdf ] Audit Objective Determine whether the Town of Albion (Town) Town Board (Board) developed and monitored … Determine whether the Town of Albion Town Town Board Board developed and monitored …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29DiNapoli Announces Sale of General Obligation Bonds
… Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) and Smart Schools … Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) and Smart Schools …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsOffice of Operations: 2024 Virtual Fall Conference
… Thank you for your interest in the Office of Operations 2024 Virtual Fall Conference. By attending any of the courses … Announcements and Updates WHEN October 28 - November 4 REGISTRATION No registration is required. WHO SHOULD ATTEND … of key procurement events. Best practices for how to document these key events in an electronic procurement record …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceCity of Dunkirk – Budget Review (B24-1-10)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … $12.7 million revenue anticipation note (RAN) due in July 2025 plus interest of $952,196; $4.3 million past due to the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Town of Ashland – Long-Term Planning (2024M-114)
… capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify … considered the impact they will have on Town operations or how they will fund these needs. As of July 17, 2024, the … 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-114Oversight of Smart Schools Bond Act Funds
… Bond Act (Act) was approved by New York State voters in November 2014, authorizing the issuance of up to $2 … in bonds to finance improvements to educational technology and infrastructure for students throughout the State. Under … State University of New York, the Director of the Budget, and the Department’s Commissioner or their representatives. …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-funds