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Town of Dayton – Audit Follow-Up (2019M-189-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July … of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fOversight of Horizon and Crossroads Juvenile Centers
… and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and provide youth with required services. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersAudits of Local Governments: About Our Audits
… Compliance Prospective analyses Learn more about our Audit Process . External Peer Review of LGSA To ensure that audits … 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)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found …
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)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are … The Town’s 2023 appropriations totaled $5.9 million for all funds and the surplus fund balance at the end of 2023 … up-to-date financial reports or a detailed statement of money received and disbursed on a monthly basis. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Philipstown – Financial Management (2024M-100)
… report – pdf] Audit Objective Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed … the audit period, the Town’s residents paid $2.4 million of the GLWD’s costs that only benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to $53,137. …
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)
… property taxes that will be owed to local governments and school districts for properties that the City owns outside of …
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)
… $91,979 did not comply with the Town’s purchasing policy. For example, Town officials paid a contractor $46,500 to clear debris for the highway department without bid or documentation that … birthday. This is not an appropriate use of taxpayer money. Key Recommendations Obtain training to understand …
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)
… it was not aware of the Town’s financial status and, as a result, adopted unrealistic budgets. Without adequate … records or prepare monthly bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial …
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 Town’s fund balance and developed a multiyear financial plan. Key … budgets also did not include fund balance estimates with a breakdown by fund to assist officials in preparing and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24RFP#0008 – Audit of OSC Internal Controls
… Executive Law and to provide services as further detailed in the solicitation available via the links below. The … through the following links: Request for Proposals , in PDF Forms Only , in MS Word format Attachment C – Cost Proposal Form , in MS …
https://www.osc.ny.gov/procurement/rfp0008Oversight of Water Supply Emergency Plans (Follow-Up)
… assists with water system security, emergency preparedness and response, and the protection of critical drinking water system … water to more than 3,300 people (Water Systems) to prepare and submit a Water Supply Emergency Plan (Plan) to DOH for …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followTown of Bethlehem – Information Technology (2025M-25)
… 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 the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25DiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% increase … indicate spending will increase. All Funds spending in SFY 2025-26 is projected to total $254 billion, an increase of … include elimination of federal staff for the Low Income Home Energy Assistance Program; termination of more than …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetCity of Yonkers – Budget Review (B25-6-6)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2025-26 and the related justification documents are in material compliance with the requirements of the Fiscal … to borrow up to $15 million for tax certiorari settlements in the 2025-26 fiscal year. Tax certiorari is the legal …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6State Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… I want to thank Assemblyman Magnarelli and Sen. Marchione for sponsoring this proposal and helping implement reforms …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… The New York City Industrial Development Agency (NYCIDA) approved tax breaks and other incentives for businesses even though it …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… opportunities and whether PANYNJ followed its procedures in the leasing of properties. This audit covered the period … New York and New Jersey, the Port Authority Bus Terminal in Manhattan, the George Washington Bridge Bus Station, and … leases early, and other percentages of revenues specified in leases. During our audit scope, PANYNJ’s Real Estate …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-and