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Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… monitors and appropriately reimburses claims for homeless shelter providers, such as Rescue Mission Alliance of … include unsheltered individuals). The Office’s funding of shelter services is administered through the Local Districts, … in Onondaga County. In addition to its 183-bed emergency shelter services, Rescue Mission provides education, …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseOversight of Hazardous Materials and Waste
… on our visits to two University Centers (University at Buffalo [Buffalo] and Stony Brook University [Stony Brook]) and five … the areas of internal controls we reviewed. For example, Buffalo’s system of internal controls over hazardous …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… and OSC’s authority as set forth in Article 3 of GM. Our methodology and standards are included in Appendix C. … to our office within 90 days, pursuant to Section 35 of GM. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… with the assistance of the District’s Business Manager (Business Manager), supervised and monitored the District’s business … of Education (Board) did not designate a property control manager. Therefore, the District did not have a specific …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… the Arkport Joint Fire District (District) provides fire protection services for a portion of the Town. The remaining … outside of the District, constitutes the Town’s two fire protection districts, for which the Town contracts with the … agreed with our recommendations and indicated they plan to initiate corrective action. We conducted this audit …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112State Comptroller DiNapoli Releases Audits
… OMH reported that, from 2014 through State fiscal year 2020-21, more than $82.5 million realized under the plan was allocated to community-based services (CBS), serving more than 111,000 individuals. This audit found … to children with disabilities who are between the ages of 3 and 5 years. For the three fiscal years ended June 30, …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsTown of Homer – Conflict of Interest (2022M-148)
… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town contracts. … Determine whether any Town of Homer Town officials had prohibited interests in Town …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Herricks Union Free School District – Overtime (2019M-127)
… have been avoided or reduced. Key Recommendations Adopt payroll policy with clear guidelines and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Pearl River Union Free School District – Competitive Procurement (2015M-363)
Pearl River Union Free School District Competitive Procurement 2015M363
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Tonawanda City School District - Procurement (2023M-108)
… goods and services. As a result, they did not comply with District policies or New York State General Municipal … Did not obtain quotes or request proposals in accordance with District policies for 23 purchases totaling $102,378. Key Recommendations Ensure purchases comply with the District’s procurement policy and GML Section 103. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… complete report – pdf] Audit Objective Assess whether the City of Rome (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 463 applicable physical … Assess whether the City of Rome City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Town of North Salem - Agricultural Exemptions (2018M-194)
… tax exemptions. Key Findings The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility requirement. Granted three agricultural …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Poughkeepsie City School District - Budgeting (2018M-226)
… million and $4 million. Key Recommendations Adopt budgets with reasonable revenue and appropriation estimates based on historical or other known trends. Ensure that transfers with approvals are made to avoid overexpended line items. … Reduce the amount of unrestricted fund balance to comply with the statutory limit. Surplus funds can be used as a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Town of Clayton - Justice Court Time and Attendance (2017M-286)
… (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk … approval. The Clerk reported 384 hours on her Town time sheets totaling $5,559 that coincided with hours worked at …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… $326,000 over the previous three years. The Board shared sports programs with other districts to ensure their students had varied sports opportunities available to them while decreasing … Recommendations Periodically analyze shared positions and sports programs to ensure they remain cost-effective. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureState Agencies Bulletin No. 2371
… Purpose: The purpose of this bulletin is to provide processing instructions to agencies for entering the new Correctional Institution … Affected Employees: Employees in a position allocated to Grade 5 through Grade 23 at DOCCS (Agency 10xxx) in the … The purpose of this bulletin is to provide processing instructions to agencies for entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2371-new-correctional-institution-differential-eligible-employees-departmentOpinion 92-25
… be made based upon circumstances of each case. 16 Opns St Comp, 1960, p 404 is superseded to the extent inconsistent. … board of fire commissioners of a fire district to adopt rules and regulations governing all fire companies and fire … the duties of the chief or assistant chief (see 16 Opns St Comp, 1960, p 404, which also discusses whether a …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… program (Program) was created in 1955 by the Limited Profit Housing Act to provide affordable rental and … tax exemptions, the Program required limitations on profit, income limits for tenants, and supervision by DHCR. … systematically reviewing Board meeting minutes to identify non-compliance with Regulations and acting when necessary. …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchell