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Argyle Central School District – Medicaid Reimbursements (2020M-171)
Determine whether the Argyle Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/argyle-central-2020-171.pdfHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… officials established adequate controls for managing business office network user accounts to help prevent … District officials did not properly manage network user account controls to help maintain continuity of business office operations and prevent unauthorized computer …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsWilliamsville Central School District – Financial Management (2022M-193)
… audit school Williamsville financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Town of Pulteney – Financial Condition (2021M-24)
… actually available, after retaining a reasonable amount for the next year. Appropriated more fund balance to finance … with budgetary deficits. Did not adopt realistic budgets for each fund from 2017 through 2020. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… were not addressed. Key Recommendations Ensure all claims are audited and approved by the claims auditor prior to payment, and that BOCES claims are audited by the Board or an independent party. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Town of Milo – Financial Condition (2020M-172)
… realistic budgets for each of its funds from 2017 through 2020, multiyear financial and capital plans or the following … Fund Balance Reserve Budgeting As of December 31, 2020, the general, highway and water funds unrestricted fund balances were excessive, …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Milan - Town Clerk/Tax Collector (2018M-257)
… whether the Town Clerk/Tax Collector maintained adequate records and properly deposited and remitted money in a timely … whether the Town ClerkTax Collector maintained adequate records and properly deposited and remitted money in a timely …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Sayville Union Free School District - Purchasing (2019M-69)
… action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Real Property Portfolio (2022-S-14) 180-Day Response
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14-response.pdfDisposal of Electronic Devices
… if electronic devices being surplused by the Department of State had been permanently cleaned of all personal, private … Office of Cyber Security Policy P03-002 requires all State entities to establish formal processes to address the … if electronic devices being surplused by the Department of State had been permanently cleaned of all personal private …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… an opinion on the fair presentation of the Report of Motor Vehicle Financial Security and Safety Responsibility Acts Statement … and Traffic Law (Law) stipulate that the Commissioner of Motor Vehicles and the Office of the State Comptroller shall … an opinion on the fair presentation of the Report of Motor Vehicle Financial Security and Safety Responsibility …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… – pdf] Audit Objective Determine whether Lynbrook Union Free School District (District) officials ensured students … Determine whether Lynbrook Union Free School District District officials ensured students …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Selected 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 Subway Stations (2016-S-92)
To determine whether the Metropolitan Transportation Authority’s New York City Transit ensures that safety and security equipment, such as cameras...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s92.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.pdfAudit Advisory Committee
… pursuant to regulation (11 NYCRR 136-2), reviews and reports to the Comptroller on the annual internal and external audit processes related to the Retirement System and the Common Retirement Fund and on the Comprehensive … Reviews and reports to the Comptroller on the annual internal and …
https://www.osc.ny.gov/common-retirement-fund/resources/audit-advisory-committeeElmira City School District – Capital Projects (2025M-21)
… and abuse. Whether using formal competitive bids, requests for proposals (RFP) or written and verbal quotes to ensure … procurement policies, they did not seek competition for two professional service contracts related to the … complied with GML with respect to the procurement process for 70 of the contracts and change orders. However, of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Berkshire – Town Clerk (2014M-230)
… Purpose of Audit The purpose of our audit was evaluate the Clerk’s financial and records management for the period … fiscal year total approximately $248,000. Key Findings The Clerk failed to issue duplicate receipts or record the form … with what was owed to various parties. The Clerk and Code Enforcement Officer failed to compare the money received …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230