Search
Children’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… the Reimbursable Cost Manual (RCM). The audit covered expenses reported on CUTE’s CFR for the fiscal year ended … agency administrative costs and $142 in consultant travel expenses. Key Recommendations To SED: Review the findings …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… Metropolitan Transportation Authority MTA New York City Transit Transit capital projects found errors throughout the …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… the fiscal health of all 1,745 cemeteries under its jurisdiction. As a result, it cannot use the information to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Educators for Children, Youth … claims amounting to $1.8 million, out of $3.2 million in contract payments, to determine if the claims were … fraudulent transactions to an inactive Board of Directors. In addition, we found no evidence that there were any …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… in the Company’s financial system, without canceled check images, it could not be verified. Key Recommendations Revise … and receipts. Obtain and review canceled check images to ensure that all disbursements are proper. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… guidance regarding appropriate inventory recordkeeping, or vehicle and equipment usage and disposal. Key Recommendations … regarding the types of specific documentation required to support the reasons or purposes of the purchases, acceptable …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … Legislature. Key Findings The Board and management did not formally document and adopt procedures for calculations … for delivering promised benefits to the community in exchange for tax abatements. Officials billed one business …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… January 1, 2022 – May 21, 2025 Understanding the Audit Area DCIDA provides financial assistance, including tax … with project agreements. Furthermore, officials did not post 25 of the 56 required 1 documents on DCIDA’s website, …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… of our audit was to assess the District’s fund balance and examine the procedures for hiring administrators for the … of $4.2 million restricted in the insurance reserve and overfunded the retirement contribution reserve by $4.3 … resolution, which should include the rationale, objective and funding level for each reserve. Adhere to District policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesDiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… largest housing voucher program found that weak oversight and administrative lapses are contributing to rising costs and placing some vulnerable families in unsafe housing. The program, known as the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) is overseen by …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… officials’ management of fund balance and reserves for the period July 1, 2014 through February 3, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.2 … fund balance has been well over the statutory limit for the past several years. Certain reserves had excessive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
Springs Union Free School District Financial Condition and Leave Accruals 2014M200
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsSalmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… July 1, 2011 through January 31, 2014. Background The Salmon River Central School District is located in the Towns … Salmon River Central School District Budgeting Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialTown of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… such as doors with slower closing speeds. 33 at the Courthouse, such as accessible entrances to restrooms and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… To reduce fund balance, the Board appropriated unexpended surplus funds each year to help finance the ensuing year’s … years went unused. The District accumulated unexpended surplus funds equivalent to 11 percent of the ensuing years’ … surplus fund balance is in compliance with Real Property Tax Law statutory limits. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… controls over selected District financial activity for the period July 1, 2012 through November 20, 2013. … not verify that all non-original equipment manufacturer (OEM) school bus options were consistent with State contract … and 2013-14. As a result, they overpaid by $12,080 for non-OEM options installed on 12 of the buses. The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… process to ensure it obtained a suitable building site at a reasonable cost. School officials did not document … performed an appropriate cost analysis of the selected site or alternative sites. Consequently, the School agreed to …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualTown of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… provided at selected Town facilities. Key Findings Of the 562 applicable physical accessibility components (components) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017m