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Oversight of the Clean Water State Revolving Fund (2020-S-64) 180-Day Response
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64-response.pdfSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the billed receivable process for the … Key Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesXII.4.B Certification of Vouchers – XII. Expenditures
… Section 110 of New York State Finance Law requires the head of the agency certify or approve vouchers for … agency should file its Voucher Authorizers with OSC. To do this, the agency should complete the Voucher Authorizer … unique identification and password is provided by either (i) the SFS for those agencies submitting information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersCity of Saratoga Springs – Financial Condition (2012M-201)
… Purpose of Audit The purpose of our audit was to review the financial condition of the City’s general, water and sewer funds for the period January 1, 2008, to December 31, 2011. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), … to children with disabilities who are between the ages of 5 and 21 years. During our audit period, NYSARC operated a … their compliance with the provisions of the RCM. Determine how much of the $3,022,083 in agency administration costs …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-301
… Purpose The purpose of this bulletin is to inform agencies of the processing of … benefits are considered taxable income. Therefore, the value of this benefit will be added to the employee’s taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-301-prepaid-legal-service-benefit-unified-court-system-ucsCity of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… Determine whether City officials effectively managed the City’s cash collection function. Key Findings The Clerk’s office forfeited 30 percent of its revenues ($17,241) collected from credit card payments … due to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14IX.4 Establish & Maintain Federal Grants in SFS for Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project Costing, Grants … to be “Onboarded” agencies. Effective April 1, 2021 the Department of Labor (DOL) and Department of … federal government. Contracts with a status of PENDING do not generate any billing activity. Non-managed grants will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4-establish-maintain-federal-grants-sfs-onboarding-agenciesOperational Training and Medical Assessments of Train Crews (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in … Because these tests cover knowledge of safety issues and how to respond in situations that may delay trains en route, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followTown of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… report – pdf] Audit Objective Determine whether Town of East Hampton (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure … proper and supported. Key Findings Town officials ensured the CPF collections we examined were properly supported, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must improve its oversight and monitoring of youth services at New York City’s two secure juvenile detention centers, do more to prevent contraband from entering the facilities …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthWestchester County – Court and Trust Funds (2024-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Genesee 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 … controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Schuyler County – Court and Trust Funds (2021-C&T-1)
… [ read complete report - pdf ] Purpose of Review The purpose of our review was to determine whether … and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Wyoming County Court and Trust Funds (2020-C&T-2)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2017 through March 11, 2020. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Chautauqua County – Court and Trust Funds (2020-C&T-1)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2017 through February 11, …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Lewis County – Court and Trust Funds (2024-C&T-1)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Livingston County Court and Trust Funds (2022-C&T-4)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022. …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Herkimer County – Court and Trust Funds (2023-C&T-2)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2