Search
Compliance With Executive Order 88 – Energy Efficiency of State Buildings
… with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its energy savings. … Develop a contingency plan to replace the Sheridan Avenue Project. Continue implementing capital projects that …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… initial audit report Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). … testing, and maintenance of resident care-related medical equipment. The Department oversees nursing homes in … our initial audit report Oversight of Resident CareRelated Medical Equipment in Nursing Homes …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… The New York City (City) Department of Homeless Services (DHS), an administrative unit of the New York City Department … are operated by private providers through contracts with DHS. A typical provider contract includes provisions for … inventory procedures, and maintenance of records. DHS is responsible for ensuring that all shelters operating …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followOtsego County – Court and Trust Funds (2025-C&T-4)
… controls to account for and safeguard these funds. Key Finding The Treasurer, County Clerk and Surrogate’s Court … Court and the State Comptroller in July 2025 for guidance on the appropriate handling of abandoned property. By the end … paying the abandoned property to the State Comptroller. Key Recommendation The Treasurer should ensure that all money …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws to define the … for the use of debit cards including a requirement for authorization prior to the use of the card. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… policies, it does not have certain financial procedures in place. The Board has not ensured that procedures concerning … Ensure that formal written procedures are in place for financial recording and reporting. Provide the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… jail operations and to identify cost-savings opportunities for the period January 1, 2012 to June 5, 2013. Background … Legislature. The County’s budgeted appropriations for 2013 are $111 million, which includes general fund … The County paid approximately $4.4 million in wages for correctional staff during the 2012 calendar year. …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Rockland County – Budget Review (B6-13-22)
… for paying down the remaining $31.3 million deficit. The residential energy tax revenue estimate is overly optimistic … deficit in the general fund. Reassess the estimate for residential energy tax revenue. Reduce the revenue estimate …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… to examine the District’s financial management practices for the period July 1, 2014 through April 12, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $19.2 … statutory limit; use surplus funds as a financing source for funding one-time expenditures, funding needed reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226City of Yonkers – Budget Review (B21-6-8)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2021-22 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2021-22 fiscal year. Firefighting overtime costs could …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Town of Pittsfield – Disbursements (2013M-82)
… in the Board minutes and continue the use of the audit checklist. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the … The Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsLewis County – Court and Trust Funds (2024-C&T-1)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 through January 24 2024
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Lackawanna City School District – Financial Condition (2014M-119)
… multiple years. Because the District will have exhausted all its unexpended surplus funds, a slight timing difference …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hamburg Central School District – Capital Project (2014M-129)
… through March 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, … Hamburg Central School District Capital Project 2014M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Town of Pittstown – Records and Reports (2013M-5)
… of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. … is the legislative body and has overall responsibility for managing operations. The Board comprises four elected … Town Supervisor. The Town’s budgeted appropriations for the 2012 fiscal year were approximately $2.5 million for …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Westchester County – Court and Trust Funds (2024-C&T-3)
… on an annual basis to the State Comptroller accounting for all money, securities and other properties deposited to … Key Recommendations The Commissioner should ensure that all money deemed abandoned property is paid to the State …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Village of New York Mills – Justice Court (S9-14-4)
… tickets to the State’s Department of Motor Vehicles (DMV). We found weak information technology controls. Key … that is over six years old to the Village. Contact the DMV about receiving the monthly DMV pending cases report. Periodically review and reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
City of Long Beach Financial Condition and Cash Receipts from Recreational Activities 2013M48
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mTown of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial condition of the Town’s sewer fund for the period January 1, 2012 … Town of East Fishkill Financial Condition 2014M139 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139