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Town of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Village of Montgomery – Audit Follow-Up (2021M-50-F)
… of Montgomery’s (Village’s) progress, as of July 2024, in implementing our recommendations in the audit report Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and … $7.7 million. Audit Summary The Board and Town officials did not properly manage financial operations, and the Board did not provide adequate oversight. The Board adopted …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Saugerties – Claims Auditing (2024M-144)
… Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims … thorough and deliberate audit of any claims before payment or authorize all credit card purchases. As a result: 15 … to clear debris for the highway department without bid or documentation that it was an exempt source. 36 credit card …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Oversight of Water Supply Emergency Plans (Follow-Up)
… 2021-S-39 ). About the Program The Department of Health (DOH) is responsible for overseeing the delivery of drinking … prepare and submit a Water Supply Emergency Plan (Plan) to DOH for approval at least once every 5 years. Plans must … to terrorist attack and cyberattack, to be submitted to DOH by January 1, 2018. Pursuant to a 2016 Executive Law …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followTown of Bethlehem – Information Technology (2025M-25)
… for Internet access, email, receiving online payments and to maintain various records, such as financial and personnel … IT control weaknesses were communicated confidentially to officials. As a result, the Town’s IT systems and its … and sensitive information (PPSI) 1 may be accessible to unauthorized use, access and loss. Officials also have …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Village of Washingtonville – Budget Review (B25-6-1)
… the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 … Given the potential cost overruns from current economic conditions and the lack of complete, accurate, and current … between budgets were significant, such as a $32,471 difference in real property taxes, we chose to rely on 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)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s … Town’s fund balances. As a result, officials maintained an excessive unrestricted fund balance in the townwide and … adopt a comprehensive financial plan, reserve policy or an effective fund balance policy. As a result, the Board’s …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Department 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-2024-2025Determination of Residency for Tuition Purposes (Follow-Up)
… was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58 ). About the Program …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followOversight of Horizon and Crossroads Juvenile Centers
… To determine whether the New York City Administration for Children’s Services adequately operates Horizon 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 …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersAudits of Local Governments: About Our Audits
… Audits LGSA conducts performance audits. According to the United States Government Accountability Office (GAO) Yellow Book … auditing standards, LGSA receives an external peer review every three years. Independent peer reviewers organized by …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsVillage of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Philipstown – Financial Management (2024M-100)
Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations
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)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … Comptroller, starting with the fiscal year during which it was authorized to issue the deficit obligations, and for … deadline. The proposed budget for the recreation fund is not structurally balanced because it includes a subsidy …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Federal 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)
… The former Supervisor did not: Always record collections in a timely manner during 2023, with an average of 40 days … bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial Report (AFR) was overstated by … cash balances of the accounting records (book balances). After we engaged the audit, officials completed bank …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Town of Windsor – Financial Management (2025M-24)
… balance or develop a written multiyear financial plan. In addition, the Board’s preliminary budgets also did not … estimates with a breakdown by fund to assist officials in preparing and approving the final budget and providing … instead of planned operating deficits totaling $482,700 in the general fund town-wide (TW), general fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24DiNapoli 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 in spending at a time when new federal actions on funding and policy may change the relationship between the … Washington occur,” DiNapoli said. “The state needs to do what it can to stabilize finances, build reserve funds, focus …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetCity of Yonkers – Budget Review (B25-6-6)
… issues which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2025-26 and the related …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6