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Tuition Assistance Program – College of Westchester
… The College of Westchester, (Westchester) offers programs in business, computer, digital media, and health fields. … future compliance with the eligibility requirements cited in the report. Westchester should comply with the State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterUse of State Appropriations
… New York Wine and Grape Foundation (Foundation) has spent State funding in compliance with relevant statutory and … authority, located in Canandaigua, which supports New York State’s wine and grape industry through research, promotion, … industry, and has six employees. The Foundation receives State funding through a contract with the New York State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsTuition Assistance Program – LaGuardia Community College
… whether LaGuardia Community College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … good academic standing. Key Recommendations The Higher Education Services Corporation should recover $91,911 plus …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAudit of the Tuition Assistance Program at Mercy College
… To determine whether Mercy College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … certified in error. Key Recommendation The Higher Education Services Corporation should recover $25,011, plus …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… at the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, 2010, … Interest Department of Correctional Services, Food Production Center: Seventeen Years of Fraud by the Former … Director of the Department of Correctional Services’ Food Production Center (2008-S-176) …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesAm I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditOffice of Temporary and Disability Assistance SSP Payments Made to State Employees
… of sources including the Social Security Administration (SSA), the Welfare Management System – the State’s repository … of our findings, OTDA determined the daily file from the SSA contained incorrect income eligibility information for an … of recipients’ income eligibility verifications to the SSA, so that the SSA may correct the eligibility …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesRidge Fire District – Audit Follow-Up (2021M-165-F)
… of Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal … The purpose of our review was to assess the Ridge Fire Districts District progress as of September 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fMonsey Fire District – Audit Follow-Up (2020M-62-F)
… The Board appoints a Treasurer who acts as the District’s chief fiscal officer and is responsible for receiving, maintaining custody …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… District’s financial or length of service award program (LOSAP) records were not performed since 2019. The … 2023 that were not authorized by the Board. The District’s LOSAP point system was inconsistent with New York State … inhibiting volunteer firefighters’ ability to earn LOSAP service credit. The audit included four recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Crown Point Fire District’s (District) … images for 19 months. As a result, the Board’s ability to assess and monitor the District’s financial activity was … in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of the State Comptroller and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Upper … audit period, and the remaining checks were signed by the Chairman of the Board (Chairman) and/or a Commissioner. The audit included seven … The purpose of our review was to assess the Upper Jay Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… The Executive Director, Chief Financial Officer and Corporate Administrator are responsible for day-to-day … responsibility for implementing THLDC’s Corrective Action Plan to their Corporate Administrator. While the Corrective Action Plan …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followLong Beach City School District – Financial Management (2023M-147)
… this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and … revenues by an average of $1.6 million annually for a three-year period. Adopted budgets that appropriated … million and $4.1 million, totaling more than $8.5 million for a three-year period. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Village of Suffern – Budget Review (B19-6-3)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2019-20 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… not have written contracts with all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the Chair owns. Key Recommendations Issue press-numbered …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsLincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled … records, bank statements, and canceled checks two or three times throughout the year but could not provide us with any … unable to provide us with an adopted investment policy and a code of ethics, which are required by law. As of August 31, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… members and expenditures totaling $22,010 for a storage building on Department property were not permissible by law. The Board … operating within its legal authority. Recover the cost of building the building on Department property or consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… President, Vice President, Chief, two Assistant Chiefs, Secretary and Treasurer. Key Findings The former …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… and sewer services, parking ticket fines, tax searches and garbage bags as well as gross utility receipts, which allowed … Ensure employees access systems and applications using individually assigned usernames and passwords and …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140