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Town of Brant – Justice Court (2014M-180)
… The Town has two elected Justices who preside over Town Justice Court operations. Town revenue attributable to Court … The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner. The Justices did …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Berkshire – Town Clerk (2014M-230)
… Purpose of Audit The purpose of our audit was evaluate the Clerk’s financial and records … January 1, 2013 through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population … The purpose of our audit was evaluate the Clerks financial and records …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Bennington – Town Clerk (2013M-319)
… 17, 2013. Background The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the … Key Findings There was a cash deficiency of $1,785 in Clerk fees as of September 3, 2013. The Clerk did not … duplicate receipts for all transactions when no other form of receipt is available. Accurately record all fees …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Town of Allegany – Financial Management (2015M-103)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s financial management … 1, 2009 through February 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a … The purpose of our audit was to evaluate the Boards financial management …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Town of Amenia – Leave Accruals (2013M-361)
… Purpose of Audit The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for … The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Department of Transportation Bulletin No. DOT-34
… Purpose To provide the Department of Transportation instructions for processing the … Response Payment Affected Employees Employees of the Department of Transportation in the Operational Services Unit … of the Office of Transportation Systems Maintenance in the Department of Transportation engaged in winter maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-34-2019-call-out-response-payment-fiscal-year-2018-2019DiNapoli: Oversight of Supportive Housing Falls Short
… DiNapoli today released three audits of supportive housing providers for New Yorkers with mental illness, which found … state Office of Mental Health (OMH) allowed not-for-profit providers to bill for improper expenses, such as salaries, … getting the services paid for and whether the contracted providers were using taxpayers’ dollars appropriately for …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortDepartment of Transportation Bulletin No. DOT-47
… instructions for processing the Fiscal Year (FY) 2025-2026 Shift Lump Sum Payment. Affected Employees: Employees in a … require them to change their normal working hours to a shift, any part of which falls between the hours of 6:00 p.m. … payment of $750. Employees eligible for the FY 2025-2026 Shift Lump Sum Payment of $750 shall not receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-47-fiscal-year-2025-2026-shift-lump-sum-payment-winter-maintenanceDepartment of Transportation Bulletin No. DOT-45
… instructions for processing the Fiscal Year (FY) 2024-2025 Shift Lump Sum Payment. Affected Employees: Employees in a … require them to change their normal working hours to a shift, any part of which falls between the hours of 6:00 p.m. … payment of $750. Employees eligible for the FY 2024-2025 Shift Lump Sum Payment of $750 shall not receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceDepartment of Transportation Bulletin No. DOT-41
… in the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-41-2022-shift-lump-sum-payment-winter-maintenance-seasonTown of Wethersfield – Capital Project (2025M-46)
… for a new Department building, including a road salt storage shed (salt shed). From January 1, 2020 through March …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Town of Windsor – Capital Project (2025M-52)
… Windsor (Town) Board (Board) properly manage its highway garage capital project (Project)? Audit Period March 1, 2022 … TOV residents. In March 2022, a fire at the Town’s highway garage resulted in a total loss of the structure and the … funding totaling $7.5 million to construct a new highway garage and began reconstruction in 2022 at a total cost of …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Town of Lee – Financial Management (2025M-63)
… revenues and expenditures, and the availability of reserve funds. The board should manage fund balance to help ensure levels do not exceed a reasonable amount and funds are not unnecessarily being withheld from productive use. The Town’s general and highway funds had a total of $8.3 million in fund balance as of …
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)
… of Review The purpose of our review was to assess 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 (2023M-145), … The purpose of our review was to assess the Village of Catos Villages progress as of June 10 2025 in …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fTown of Danby – Audit Follow-Up (2022M-127-F)
… overpayments totaling at least $12,043. The audit included 14 recommendations to help the Board and Town officials … the Supervisor to make payments. Results of Review Of the 14 audit recommendations, The Board and Town officials failed to implement any of the 14 audit recommendations and were unable to provide …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fTown 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 … that increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102City of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Town of Guilderland – Information Technology (2025M-61)
… technology (IT) assets against unauthorized use, access and loss? Audit Period January 1, 2024 – January 10, … and laptops) to perform day-to-day operations and access and store information collected by the Town. The Town … systems (including its IT assets and network) for Internet access and email, and to maintain various records, such as …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Town of Lockport – Fuel Inventory (2025M-54)
… (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September … the Audit Area A town may maintain fuel tanks for fueling town equipment and vehicles and may agree to … fuel from the town. A superintendent is responsible for implementing controls to safeguard fuel from unauthorized …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54City of Yonkers – Budget Review (B25-6-6)
… and $739.8 million for the City. The 2025-26 budget is $35.8 million more than the City’s budget for 2024-25, an … assessment on a given property to reduce its assessment. Overtime costs could potentially be underestimated for police by as much as $341,000. Employee retirement costs are likely …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6