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Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… classrooms; one in a bathroom, and the other at a kitchen sink. Although District officials notified the local health …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 156 of the 310 (50 percent) water outlets we identified at select … Because there is no information on the lead levels of the 156 water outlets not sampled for testing, we were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Syracuse City School District – Information Technology (2025M-129)
… Unmanaged network user accounts are potential entry points for attackers and other unauthorized individuals, and the … had never been logged into or not been logged into for over six months. Furthermore, 157 service and shared user accounts had not been logged into for at least five years. In addition, 15 of 33 nonstudent …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4City of Lockport – Budget Review (B20-1-9)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Excessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… audit report, Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36 ). … the State’s Medicaid program. DOH uses two methods to pay for Medicaid services: fee-for-service (FFS) and managed care. Under the FFS method, DOH …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followTown of Wethersfield – Capital Project (2025M-46)
… Board acknowledged the need for a capital project for a new Department building, including a road salt storage shed … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) officials adequately monitor fuel inventory for loss, waste or misuse? Audit Period January 1, 2023 - November 30, 2024 Understanding the Audit Area Commonly used commodities such as fuel are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and make payroll payments that were accurate, properly … separation from service, represent a significant portion of a village’s annual budget. To properly control and account …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123City of Mechanicville – Separation Payments (2025M-59)
… separation payments were accurate? Audit Period January 1, 2022 – September 30, 2024 Understanding the Audit Area When … and limit financial losses for the City. From January 1, 2022, through September 30, 2024, the City employed 98 people …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59Village of Montgomery – Audit Follow-Up (2021M-50-F)
… – Board Oversight of the Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 115 of the 178 (65 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not have a sampling plan to identify all water outlets for sampling or exemption. District officials also did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Poland Central School District – Lead Testing and Reporting (S9-25-20)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingOtisco Fire District – Financial Activities (2025M-42)
… and is responsible for receiving and disbursing District funds, maintaining accurate financial records and providing … accounting for District collections and depositing funds in a timely manner, and the Board and Treasurer did not … accounting records and reports increases the risk that funds could be lost or misappropriated without detection. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Newburgh Enlarged City School District – Financial Management (2025M-32)
… Board of Education (Board) and officials effectively manage fund balance and reserve funds? Audit Period July 1, … approximately $25.7 million. The Board did not effectively manage the District’s fund balance over the five fiscal years … reviewed to fund operations. The Board did not properly manage five reserve funds totaling $24.3 million. These funds …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Preston Fire District – Board Oversight (2025M-87)
… records and ensuring that annual financial reports (AFRs) are filed in a timely manner. The District’s budgeted … the District Treasurer’s (Treasurer) records Ensure the AFRs were filed in a timely manner Because the Board did not … Board does not perform an annual audit or ensure that the AFRs are filed, transparency is diminished and the Board, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87Vertus Charter School – Information Technology Asset Management (2025M-9)
… Understanding the Program Schools purchase a wide variety of IT equipment, such as desktop computers, as well as highly … displays. These assets can make up a significant portion of a school’s IT asset inventory, both in value and number. … While officials were unable to provide the total cost of IT assets in use, the cost of IT assets purchased from …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9City of Mechanicville – Financial Oversight (2025M-78)
… City departments, including the Finance Department. The Commissioner of Finance (Commissioner) is responsible for keeping proper books of … occur and that public transparency could diminish. The Commissioner did not maintain current accounting records or …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78