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Oversight of Chemical Dependence Residential Services (Follow-Up)

… govern Chemical Dependence Residential Services (Part 819) delivered by certified providers. Part 819 can include three levels of residential services … not include a review of intensive residential programs). Part 820, adopted in 2015 as part of a redesign that added …

https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-follow

City 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-b25-6-6

Village of Earlville – Collections (2024M-128)

… (46 percent) totaling $77,093 in a timely manner. New York State Village Law (Village Law) Section 4-408(b) requires …

https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128

Town of Butternuts – Disbursements (2021M-62)

… to the Town bank account. Town officials agreed with our recommendations and indicated they will take corrective action. Appendix B includes our comment on an issue raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62

Town of Guilford – Budgeting (2023M-144)

… the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … the general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund … was not used as intended. Unrestricted fund balance for the general and highway funds exceeded the maximum …

https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144

Oversight of International Offices (Follow-Up)

… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … To determine the extent of implementation of the two recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-follow

Collection of Electronic Waste Fees

… in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). This audit covers the period … 1, 2013 through July 7, 2015. Background The Department’s Division of Materials Management (Division) is responsible … electronic equipment to register with the Department, pay a one-time registration fee of $5,000, and then annually …

https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-fees

Oversight of Sidewalk Sheds (Follow-Up)

… New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million … visit, live, and work in the City. DOB is also responsible for the oversight of sidewalk sheds (sheds), which are … necessitates this type of protection. DOB is responsible for issuing permits for the installation of sheds, monitoring …

https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-follow

Town of Willing – Justice Court Operations (2014M-377)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the … Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period … the prior Justice did not properly report disposed cases to the DMV. The Board did not properly audit or document its …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377

Oversight of Residential Domestic Violence Programs

… For example, OCFS was unable to provide the audit team with all program and fire safety inspection reports for … on an analysis of information received after our initial site visits, we identified information that would have … federal or State confidentiality laws. In fact, the audit team worked tirelessly with OCFS to create agreements on how …

https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programs

Oversight of Mental Health Education in Schools

… districts and the education of approximately 2.6 million students statewide. The coronavirus disease 2019 (COVID-19) pandemic has presented many challenges to students, educators, and parents. Children already coping … example, the Department’s 2018 “Mental Health Education Literacy in Schools: Linking to a Continuum of Well-Being” …

https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schools

Town of Lockport – Fuel Inventory (2025M-54)

… to the lack of controls and oversight of fuel operations, billing errors occurred and the potential for inappropriate … to access fuel. The Superintendent was unaware of the billing discrepancies for Town departments and the fire … for safeguarding and accounting for fuel, including billing other Town departments and the fire companies that …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54

Village of Pulaski – Selected Village Operations (2013M-142)

… or supporting records of the Clerk-Treasurer. The Board does not monitor the remote access of software vendors or the …

https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142

Town of Saugerties – Justice Court Operations (2015M-47)

… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records … 1, 2009 through February 3, 2015. Background The Town of Marilla is located in Erie County and has a population of … The purpose of our audit was to review the Supervisors financial records …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27

Town of Milford – Justice Court Operations (2014M-279)

… The Court collected almost $142,000 in fines, fees and bail money during 2013. Key Findings Tickets which were paid …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279

Town of Shawangunk - Sewer District Charges (2018M-122)

… Objective Determine whether the Town properly charged the New York State Department of Corrections and Community … Determine whether the Town properly charged the New York State Department of Corrections and Community …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122

Town of Hornellsville – Financial Management (2025M-102)

… balance, which represents the difference between revenues and expenditures accumulated over time. Maintaining a … appropriation to reduce taxes, fund one-time expenditures and other uses. The Board is responsible for the general … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …

https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102