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Fine Fire District – Board Oversight (2023M-81)
… increased risk for errors and irregularities . The Board of Fire Commissioners (Board) did not: Ensure basic … documents (AUDs) were filed. Conduct an annual audit of the Secretary-Treasurer’s accounting records. Hold … 2021 – appropriations were overestimated by an average of $43,300, or 40 percent. Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Livonia – Justice Court (2015M-76)
… from fines and surcharges of approximately $40,300. Key Findings The Justices did not require the clerk to … audit of the Justices’ books as required by statute. Key Recommendations Require the clerk to prepare proper bank reconciliations and accountability analyses on a monthly basis for the Justices’ review. Submit monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and … The purpose of our audit was to examine the Towns budgeting and financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Benson is located in Hamilton County and has a population … Town of Benson Financial Condition 2013M77 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Orleans County – Court and Trust Funds (2024-C&T-6)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… Education Department (SED) after adoption. All staff are trained annually and only certify to SED if all staff …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Fairview Fire District – Financial Operations (2024M-138)
… complete report – pdf] Audit Objective Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed the District’s financial operations and were transparent. Key Findings The Board and District officials did not properly manage and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… report – pdf] Audit Objective Determine whether the Town of Coxsackie (Town) Supervisor maintained complete, accurate … Determine whether the Town of Coxsackie Town Supervisor maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Fairview Fire District – Procurement and Claims Audit (2025M-75)
… generally agreed with our findings and indicated they plan to initiate corrective action. Our comments on certain …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75County of Putnam – Recreation and Golf Course Collections (2024M-50)
… collections accurately and in a timely manner and whether the collections were supported. Key Findings The County’s Department and Golf Course did not always … officials do not have assurance that all collections at the Golf Course were properly accounted for and deposited. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks totaling … treasurers maintained complete and accurate records of financial activities. The central treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mRush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… charges were reconciled in a timely manner and audited, as required, prior to payment. We reviewed 680 credit card and purchase card … totaling $144,142 were paid prior to audit and approval by the claims auditor. 355 charges totaling $104,258 required …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s management practices … verified data and meet economic criteria before approval of projects. Develop procedures to monitor projects and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andVacancies at the Clinton Towers Mitchell-Lama Housing Development
… to middle-income families. The New York City Department of Housing Preservation and Development (HPD) is the nation’s … mission is to promote the construction and preservation of affordable, high-quality housing for low- and … and preservation, and ensuring sound management of the City’s affordable housing stock. In New York City, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentMedicaid Drug Rebate Program Under Managed Care (Follow-Up)
… The State’s Medicaid program provides a wide range of health care services to individuals who are economically disadvantaged and/or have special health care needs. Since January 1991, New York has been able … Medicaid managed care organizations (MCOs), including both pharmacy and physician-administered drugs. We issued our …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… 59 may involve a different anatomical site or separate injury. From September 1, 2012 to August 31, 2013, United …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Management of the Student-School Matching Algorithm
… 2018-19 through 2024-25. About the Program As the nation’s largest school district, NYCPS (formerly the New York City … public schools (excluding charter schools). New York City (NYC) students apply to NYCPS’ high school programs across NYC … the eligibility requirements for the free or reduced-price lunch program, or their academic performance. How students …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Objectives To determine whether the Metropolitan Transportation … of Buses (Transit Bus)—identified the potential damage to its transportation systems and developed plans to mitigate … To determine whether the Metropolitan Transportation AuthorityBridges Tunnels MTA …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… regulations; and identified violations were followed up on in a timely manner. The audit covered the period July 1, 2014 … materials are commonly used for a variety of purposes in medicine and other industries. Under an agreement between … use and possession of radioactive materials and equipment in New York City, and is responsible for the scientific …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipment