Search
Selected Safety and Security Equipment at Subway Stations (Follow-Up) (2019-F-7)
To determine the extent of implementation of the six recommendations included in our initial report, Selected Safety and Security Equipment at Subway Stations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f7.pdfSelected Safety and Security Equipment at Train Stations (Follow-Up) (2019-F-8)
To determine the extent of implementation of the two recommendations included in our initial report, Selected Safety and Security Equipment at Train Stations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f8.pdfSelected Safety and Security Equipment at Train Stations (2017-S-84)
To determine whether the Staten Island Railway has taken appropriate action to ensure that equipment, such as cameras and "Customer Assistance Intercoms,"...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s84.pdfElmira City School District – Capital Projects (2025M-21)
… (District) officials properly procure contracts related to the 2020 Capital and Energy Performance Improvements … We extended the audit period through October 31, 2024 to review approval, expenditure and financing documentation. … requests for proposals (RFP) or written and verbal quotes to ensure purchases are made in the most prudent and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Town of Evans – Board Oversight (2016M-2)
… audit was to review management’s response to independent and external auditor reports for the period January 1, 2012 through September 29, 2015. … 2015 totaled approximately $11 million for general fund and highway fund operations. Key Findings The Board hired an …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Fire Island Union Free School District – Claims Auditing (2023M-114)
… and price verification. 31 claims totaling $20,714 were missing 28 requestor copies of purchase orders and signatures … and services received. 10 claims totaling $10,980 were missing the audit checklist required by District procedure to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Sodus Central School District – Software Management (2022M-64)
Determine whether Sodus Central School District (District) officials ensured only appropriate, necessary and authorized software was installed on District computers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sodus-central-school-district-2022-64.pdfVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… and then deleted. It is the agency’s responsibility to prepare and submit any new transactions and required … are notified by BSAO – Budgets that a correction needs to be made. Transactions must be posted to avoid reconciliation issues between the bank and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewCollection of Fines Related to Tenant Complaints
… Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for non-compliance and harassment cases. Our audit focused on … Housing and Community Renewal (DHCR). DHCR is responsible for the supervision, maintenance, and development of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsWyoming 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 County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Sandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Town of Tuxedo – Financial Operations (2014M-284)
The purpose of our audit was to review the Towns financial operations for the period January 1 2013 through January 29 2014
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
audit, eastchester, school, network user accounts
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/eastchester-union-free-school-district-2022-142.pdfDiNapoli: SED Oversight of Career Training Programs Falling Short
… future employment are often failing to ready students for jobs that are in demand, are fast-growing, or pay higher … to teach students the skills needed to succeed in future jobs by providing hands-on learning in high school,” DiNapoli … across the state are often not preparing them for the jobs that are most needed or pay the best. My auditors found …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortMexico Academy Central School District – Procurement (2023M-75)
… services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven vendors totaling $640,880 out of the eight vendors reviewed totaling $661,880. Obtain written quotes for the purchase of like-kind items from three vendors totaling $17,762 and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Niagara Falls that serves students in Niagara County. Empower is an affiliate of the Cerebral … 2019–20 school year, Empower served 94 preschool children in the SED preschool cost-based programs. Niagara County pays …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… from the Comptroller Three decades ago, home internet access was a cutting-edge innovation for many New York … required millions of New Yorkers to participate in remote learning and work. Fortunately, New York State has made great … University noted in a report for the National Science Foundation: Broadband is a net positive good, but its effects …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… records were maintained. In 2019, CEDC wrote off two loans with balances totaling approximately $563,000 because … Accounting records were not complete, accurate or up to date. Loan repayments were not properly accounted for … Key Recommendations Maintain complete, accurate and up-to-date accounting records. Ensure loan repayments are …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingDiNapoli Announces State Contract and Payment Actions for July 2015
… ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. … inlay safety improvements and miscellaneous work, Ulster County. Department of Transportation $32.5 million with Tioga … tourism representatives in the United Kingdom, Europe and China. State Education Department $1.2 million to Public …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-announces-state-contract-and-payment-actions-july-2015Disposal of Electronic Devices
… if electronic devices being surplused by the Department of State had been permanently cleaned of all personal, private and sensitive information, and also … had developed formal processes to minimize the risk of unauthorized disclosure of such information when disposing …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devices