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Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… from the Towns of Halfmoon and Waterford, and located in Saratoga County. The Board of Fire Commissioners consists … to their independent public accountant (accountant) in a timely manner. As a result, the Board did not receive … December 23, 2011. Furthermore, due to a lengthy delay in the Treasurer providing a listing of fixed assets to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialTown of Deerpark – Budget Review (B6-13-18)
… reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Village of Yorkville – Budget Review (B3-13-7)
… Based on the results of our review, except for certain matters, we found that the significant revenue and …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… not: Adequately safeguard highway assets, including scrap metal, which may have resulted in at least $1,700 in scrap metal proceeds being used for inappropriate expenditures. … to the Board when assets are sold and ensure all scrap metal is adequately secured and sales proceeds are recorded …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Town of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the claims process for the period of January 1, 2012 through December 31, 2013. Background The … The purpose of our audit was to review the Towns internal controls over the claims process for the period of January 1 2012 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89Astor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended … rates. Remind Astor officials of the pertinent SED guidelines that relate to the deficiencies we identified To …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
The objectives of this audit were to determine if the Department of Health is ensuring that the registration licensing and inspection of radioactive materials facilities and radiation equipment facilities are completed as required
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andVillage of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and … and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups or provide IT security …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Audits of Local Governments & Schools
Local officials use OSC audit findings to improve program performance and operations reduce costs and contribute to public accountability
https://www.osc.ny.gov/local-government/auditsNew York’s Paid Family Leave Program
… New York State recently began providing 12 weeks of fully … the share of private workers eligible for the benefit in New York to at least 88 percent in 2021 — compared to 23 … Paid Family Leave Program Spurs Large Boost in Coverage New York’s Paid Family Leave (PFL) provides paid time off for …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programSpecial Quarterly Report on the State Financial Plan: Revenue Results and Trends - First Quarter State Fiscal Year 2008-09
This report is the first of a series of quarterly reports that will highlight key aspects of the State Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-2nd-quarter-2008-09.pdfDiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest … to a report on the recently enacted state budget released today by State Comptroller Thomas P. DiNapoli. Still, the … streams to attain balance. “After a tough few years, New York state is in better fiscal shape thanks to an …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingNon-Revenue Service Vehicles and On-Rail Equipment
… Central Madison, Atlantic Terminal, and Hunters Point Avenue – through a major transfer hub at Jamaica to the …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… in our initial report, Controls Over CUNY Fully Integrated Resources and Services Tool ( 2015-S-34 ). Background CUNY is … consisting of 24 institutions. The CUNY Fully Integrated Resources and Services Tool (CUNYfirst), which replaced … administration, financial administration, and human resources. As of February 15, 2018, there were 1.64 million …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followCompliance With School Safety Planning Requirements (Follow-Up)
… Objective To determine the extent of implementation of the 19 recommendations included in our initial audit … high schools (excluding charter schools). The objective of our initial audit report, issued June 12, 2019 and … To determine the extent of implementation of the 19 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followACDS, Inc. – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the fiscal year ended June … located in Plainview, New York, is an SED-approved provider of preschool special education services. During the … Ganrormic, Inc.: Compliance With the Reimbursable Cost Manual (2016-S-58) Benchmark Family Services, Inc.: …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Related Audits/Reports of Interest Variety Child Learning Center: Compliance With the Reimbursable Cost Manual ( 2016-S-77 ) Elmcrest Children’s Center, Inc.: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualOverpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Overpayments to Managed Care … fixed monthly capitation payment for each newborn enrolled in the MCO. The MCO, in turn, is responsible for the provision of covered health … of implementation of the four recommendations included in our initial audit report Overpayments to Managed Care …
https://www.osc.ny.gov/state-agencies/audits/2016/12/07/overpayments-managed-care-organizations-and-hospitals-low-birth-weight-newborns-followEfforts to Collect Delinquent Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … (Report 2019-S-61 ). About the Program The Department of Taxation and Finance’s (Department) mission is to … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followDiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… area, food costs made up the fourth largest share (12.5%) at $11,288, exceeding the national average. Spending on Food … years, leaving many lower-income households struggling to pay for groceries even though inflation has since cooled. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsen