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Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District … estimates are reasonable. Reduce unrestricted fund balance to an amount permitted by law. The Transportation Supervisor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMassapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the District’s budget practices and reserve funds … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance subsequent years’ budgets, which was not used. We …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the period January 1, 2013 … agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to City and Town as well as third parties outside of … City and Town of Poughkeepsie Joint Water Project Board Oversight 2014M236 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Office of Temporary and Disability Assistance SSP Payments Made to State Employees
… provides a supplemental benefit to Supplemental Security Income (SSI) recipients and other qualifying New York State residents. To be eligible for SSP, individuals must be at least 65 years old, blind or … ineligible State employees. Confirm changes made to the files for the 3,000 recipients whose information was based on …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… other qualifying New York State residents. To be eligible for SSP, individuals must be at least 65 years old, blind or … 1 to more than 16 years prior to their last SSP payment in the examination period. Of the 553 payments, 380 were … individuals before checks are reported to the OUF. For a complete copy of Report 2016-BSE7-01, click here …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … in Broome County, New York, provides preschool special education services to children with disabilities who are … for reimbursement. These costs included $232,464 in parent agency administrative costs and $142 in consultant …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… (Transit) capital projects found errors throughout the project pipeline that contributed to delays and higher costs, according to an audit released … and additional costs. For example, during an accessibility project to install elevators and make a platform comply with …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … 2014. Background SLCD is an SED-approved, not-for-profit special education provider located in Nassau County, New York. SLCD provides preschool special education services to children with disabilities who …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… and preservation of burial grounds for all not-for-profit cemetery corporations (cemeteries) in New York State. As … Law (Law), and under the supervision of the State’s Cemetery Board (Board), the Division works with cemetery officials on a wide range of issues, including the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… Purpose To determine the extent of implementation of the three … June 4, 2008. New York State awards grants and contracts to non-profit community-based organizations that offer after-school services to children. To receive reimbursement for its program-related …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Purpose of Audit The purpose of our audit was to determine whether Company officials … in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… County of Orleans Industrial Development Agency Project Approval and Monitoring 2014M345 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… properly monitor projects and maintain a transparent website? Audit Period January 1, 2022 – May 21, 2025 … not properly monitor projects and maintain a transparent website. Without effective monitoring and transparency, DCIDA … did not post 25 of the 56 required 1 documents on DCIDA’s website, reducing the level of transparency available to the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… not needed to fund District operations. Ensure that all reserve funds are properly established by resolution, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesDiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… affiliated with the landlord. Broker fees are permitted only when the broker is an independent party, not the …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and … Certain reserves had excessive balances when compared to their respective liabilities. Key Recommendations Ensure … all reserve balances and transfer overfunded amounts to unrestricted fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsSalmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… Purpose of Audit The purpose of our audit was to review the … The Salmon River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialTown of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… complete report – pdf] Audit Objective Assess whether the Town of Big Flats (Town) officials could take additional steps to increase … to programs and services provided at selected Town facilities. Key Findings Of the 541 applicable physical … Assess whether the Town of Big Flats Town officials could take additional steps …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37