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City of Troy – Budget Review (B18-5-8)

… City Council (Council) has not yet authorized the solid waste management and bulk refuse collection fees to realize the … modifications to the City Code to authorize the solid waste management and bulk refuse collection fees or fund …

https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8

Village of Hastings-on-Hudson - Board Oversight (2018M-92)

… carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology … Village officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Village of HastingsonHudson Board Oversight 2018M92 …

https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92

Town of North Hudson - Payroll (2018M-166)

… were paid at the approved rate and for the correct number of hours. There were no recommendations as a result of this audit. … Town of North Hudson Payroll 2018M166 …

https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166

Village of Corfu - Sewer Operations (2018M-133)

… Village of Corfu Sewer Operations 2018M133 …

https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133

Town of Webb - Ski Collections (2018M-188)

… passes and lift tickets. Key Findings The Board and ski area officials have not developed policies or procedures for … that did not require payment were not reconciled by ski area officials due to the lack of supporting documentation. …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188

Audits of Local Governments: The Audit Process

… York State Comptroller (OSC) audits of local governments and school districts. A small number of OSC audits of local governments and school districts are mandated by law, including audits of … legislation requiring periodic audits of school districts and BOCES by OSC. Entrance Conference: The audit team …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-process

Audits of Local Governments: About Our Audits

… three years. Independent peer reviewers organized by the National State Auditors Association completed an external … 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-audits

Village of Schoharie - Board Oversight (2018M-184)

… report - pdf] Audit Objective Determine whether the Board provided adequate oversight over the Clerk-Treasurer’s … and disbursements duties with little oversight from the Board. The Board has not audited, or contracted for an audit of, the … Determine whether the Board provided adequate oversight over the ClerkTreasurers …

https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184

Oversight of School Fire Safety Compliance (Follow-Up)

… Purpose To determine the extent of implementation of the four recommendations included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background … To determine the extent of implementation of the four recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-follow

County of Rockland – Budget Review (B18-6-11)

… 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B18611 …

https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11

City of Lockport -- Budget Review (B18-1-10)

… review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December …

https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10

City of Newburgh -- Budget Review (B18-6-12)

… and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City … annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The … reasonable. However, there were errors in the projections for expenditures that should be addressed prior to adoption …

https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12

County of Rockland – Budget Review (B6-14-24)

… may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the law, County officials will have to find another … by law. Key Recommendation The Legislature must either renew the County mortgage recording tax, find another source …

https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24

Town of Preston - Financial Management (2018M-81)

… During the same period, total fund balance in the highway fund increased by $130,589 (58 percent). Year-end 2017 fund balance was 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted …

https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81

Town of Lockport – Justice Court (2018M-36)

… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … Court’s cash assets and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail reports … Town of Lockport Justice Court 2018M36 …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36

Town of Frankfort - Board Oversight (2018M-58)

… controls to help oversee the former Supervisor’s work. Our tests of check disbursements totaling $1.4 million disclosed … totaling $36,380 that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed … controls to provide oversight. Ensure that claims are retained and include proper supporting documentation …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

City of Yonkers – Budget Review (B18-6-6)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … for appropriations. The District has appropriated all of the $24.1 million projected unassigned fund balance at the … City of Yonkers Budget Review B1866 …

https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6

Town of Niagara – Justice Court (2015M-218)

… of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2014 … by an elected five-member Town Board. The Town’s Justice Court collected $557,951 in fines, fees and surcharges in … that all fines and fees were properly collected. The Court did not request the suspension of driver’s licenses by …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218