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Management of Energy Consumption
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 … accurately. Other Related Audits/Reports of Interest Office of Mental Health: Compliance With Executive Order 111 …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionUncollected Penalties (Follow-Up)
… accounts routinely had no collection activity for two years or more and were often deemed uncollectible. This … prior audit recommendations, six were implemented and two were not implemented. Key Recommendation Officials are …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followAdministration of Fellowship Leaves (Follow-Up)
… granted City University of New York (CUNY) instructional staff were awarded for authorized purposes and in compliance … discussed in this review. Other Related Audit/Report of Interest City University of New York: Administration of …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followOnondaga County – Court and Trust Funds (2025-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials … estates are entrusted to the CFO for safekeeping by order of the surrogate’s court. Together, the CFO, county clerk and … The purpose of our review was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings COIDA did not adequately plan for the 2017 acquisition of the Rail Yards. The property was acquired based on a $6 million … adequately planned for the acquisition of the Oneonta Rail Yards property Rail Yards …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… officials awarded funds from the Millennium revolving loan program (Program) in accordance with established policy … (guidelines) and ensured businesses complied with loan agreements. Key Findings Corporation officials did not … not ensure businesses complied with their agreements. The Loan Review Committee (Committee) approved two loans that …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingCopiague Union Free School District - Information Technology (2023M-150)
… managed nonstudent network user accounts and financial software access controls. Key Findings District officials did … manage nonstudent network user accounts and financial software access controls. As a result, data and personal, … that employees had the appropriate access to the financial software necessary to perform their job functions. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Town of Glen - Water and Sewer Operations (2023M-167)
… customers have no assurance that water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Crown Point Fire District – Board Oversight (2024M-29)
… adequately oversee the District’s financial operations. As a result, the Board cannot assure taxpayers and other … 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 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Montauk Union Free School District – Information Technology (2022M-137)
… needed. Two unknown individuals had an active network user account. IT security awareness training was not provided. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Geneseo Central School District – IT Asset Management (S9-22-11)
… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. … Specifically: Five Chromebooks with estimated total costs of $1,300 based on recent purchases could not be physically …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… – pdf] Audit Objective Determine whether Eastchester Union Free School District (District) officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationNorth Tonawanda City School District – Information Technology (2023M-102)
… (District) officials properly secured user account access to the network and managed user account permissions in … but did not properly secure user account access to the network or manage user account permissions in the … be inappropriately altered, accessed or used. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Oyster Bay - Financial Condition Management (2020M-74)
… funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… financial information available to develop a multiyear or capital plan. City officials did not establish policies … financial information, such as budget-to-actual reports or cash flow reports, is received. Key Recommendations Update … Ensure that the AUD is filed timely and any other mandatory financial reporting is completed within the …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… least one van accessible parking space and an accessible route with openings in the pavement no larger than one half … parking spaces with marked access aisles and an accessible route to the main entrance with an even surface. Four …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … devices. All six complaints did not include documentation to show the results of the Director’s investigation. In …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Livingston County Probation Department – Financial Operations (2016M-404)
… inadequate computer system produced unreliable data and reports for use in monitoring and enforcing unpaid accounts. … Ensure that staff are able to produce adequate periodic reports, including reports of all cases with amounts outstanding and in arrears, …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Cayuga County Community College – Information Technology (2013M-291)
… Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and … installed software. The College could not provide purchase orders or other supporting documentation for five installed … list. Account for all software licenses by purchase orders, license agreements or other supporting documentation, …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291