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City of Lockport – Budget Review (B24-1-8)
… [ 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. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the …
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 … and expensive special education services later. Young children missing these opportunities for early intervention …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followVillage of North Haven – Collections (2024M-99)
… – pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were properly collected, recorded and deposited. Key Findings Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Town of Allen – Claims Audit (2024M-123)
… report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and … initiate corrective action. … 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-123Department of Transportation Bulletin No. DOT-46
… of Transportation with instructions for processing the 2025 Call-Out Response Payment. Affected Employees: Employees … the 2021-2026 Agreements between the State of New York and the Civil Service Employees Association (CSEA), provides … to eligible employees at the end of the season. Effective Dates: Payment may be made beginning in Administration Pay …
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)
… Findings Village officials did not ensure the Chief Water Operator procured all goods and services 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)
… report – pdf] Audit Objectives Determine whether Town of Berkshire (Town) officials ensured non-payroll … to initiate corrective action. … Determine whether Town of Berkshire Town officials ensured nonpayroll disbursements …
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 the claims represented actual and necessary expenditures and …
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)
… report – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear … general fund balance in accordance with Town policy. As of December 31, 2022, the general unassigned fund balance was $3.3 million, or 51 percent of the ensuing year’s budgeted appropriations, which exceeded …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Department of Transportation Bulletin No. DOT-45
… agencies must submit the following information on the Time Entry interface (NPAY502) or the Time Entry page using Earnings Code SHL: Earnings Begin Date: … Checks. Checks issued to eligible employees who are now deceased should be submitted as a stop payment request …
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)
… expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget were reasonable. … limited by the lack of complete, accurate, and current accounting records maintained by the Village. For … an appropriation of approximately $1.4 million for health insurance payments. Although the estimate agrees with …
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 …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Town of Albion – Financial Management (2021M-29)
… report - pdf ] Audit Objective Determine whether the Town of Albion (Town) Town Board (Board) developed and monitored … unrestricted fund balance declining from $1,165,418 as of January 1, 2018 to $403,003 as of December 31, 2020, a decrease of 65 percent. If the Board …
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
… Audience: Agency staff involved in Procurements Course Length: 3 hours Join WebEx Presentation (PDF) 1:30 … Audience: Agency staff involved in Procurements Course Length: 1.5 hours Join WebEx Presentation (PDF) … Target Audience: Agency Fiscal and Program Staff Course Length: 1 hour 45 minutes Join WebEx Presentation …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceCity of Dunkirk – Budget Review (B24-1-10)
… [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. Background Chapter 5 6 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; “Act” authorizes the City of Dunkirk (City) to issue …
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)
… 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
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-funds