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Services to Workers Under the Worker Adjustment and Retraining Notification Act
… employees would have been entitled to. This liability can be reduced if the employer pays all applicable employees …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… In September 2007, the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and the MTA (Blue Ribbon Commission) charged with making … MTA and its agencies. In April 2009, the MTA issued the Blue Ribbon Commission’s Report on Sustainability and the MTA …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Leake and Watts Services Inc on its Consolidated Fiscal Report were properly calculated adequately documented and
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… made in our initial audit report, Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Report 2013-S-4 ). … 31, 2012, the Department of Health (Department) paid Joia Pharmacy, Inc. (Joia) more than $7.7 million for 50,060 … made in our initial audit report Medicaid Payments for Pharmacy Claims Joia Pharmacy and a Related Prescriber Report …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Time and Attendance Practices for Public Safety Staff ( … found that the Department’s overtime process could result in the payment of unauthorized and/or excessive overtime … of implementation of the seven recommendations included in our initial audit report Time and Attendance Practices for …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… in our initial audit report, Collection of Special Hauling and Divisible Load Overweight Permit Fees (Report 2014-S-52 … is responsible for regulating the movement of oversize and overweight vehicles and loads on the State highway system through a permitting …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… Objective To determine whether the New York City Department of Finance (DOF) identifies and … 30 entities that can issue parking summonses within New York City. During fiscal years 2017 and 2018, DOF … respondents. A Memorandum of Understanding (MOU) between New York City and the U.S. Department of State (DOS) sets …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was … test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, … were not adequate for eight of the 31 water outlets (26 percent) that exceeded the lead action level. While …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was … test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was … test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was … test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andTupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… agencies (IDAs) are established by special act of the State Legislature to advance the job opportunities, economic … health and general prosperity of the people of New York State. IDAs provide financial assistance, including tax … cost-benefit analysis (CBA), as required by New York State General Municipal Law (GML). Of the nine approved …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
Determine whether the Town of Highlands Town Board Board and Town officials effectively managed the financial condition of the water and sewer funds
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the … receive all the benefit they should have from County sales tax distributions. The Town Board (Board) underestimated …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… revenue sources to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the … to the District. Key Recommendations Ensure all money is deposited intact and in a timely manner. Complete …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and