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NYS Comptroller


Audits of Local Governments and School Districts

City of Oswego – Community Development (2015M-108)

Released: November 20, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine selected City community development activities for the period January 1, 2013 through October 31, 2014.


The City of Oswego is located in Oswego County and has a population of approximately 18,150. The City is governed by an elected eight-member Common Council. Budgeted appropriations for 2015 are approximately $41 million.

Key Findings

  • The Community Development Department did not routinely obtain information showing the number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become delinquent.
  • The Department does not have a process in place to determine when it is appropriate to write off delinquent loans that are uncollectable.
  • The City donated two real properties to the Oswego City Revitalization Corporation (OCRC) but does not have the authority to make a gift of real property to a private entity.

Key Recommendations

  • Follow the Department’s loan guidelines for monitoring job creation and enforcing delinquent payments.
  • Establish formal procedures for addressing the losses that result from uncollectable loans and determining, with advice of counsel, when it is appropriate to write off these loans.
  • Refrain from making gifts of real property to OCRC.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236