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Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… at the Town Hall Annex (Annex), such as van accessible parking spaces. 25 components at the Senior Center, such as accessible parking spaces with access aisles. Seven components at the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… complete report – pdf] Audit Objective Assess whether City of Auburn (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 538 applicable physical … Assess whether City of Auburn City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… covered to prevent contact. Two located in the parking lot, including the required number of accessible parking …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… accessibility. Specifically: 27 components at the Town Hall, such as service counters at an accessible height. 12 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… Station, such as accessible parking spaces in the parking lot. Recommendation City officials should assess the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… accessible entrance. Seven components at the Animal Shelter, such as accessible parking spaces and slower closing …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… over selected financial activities of the Department and Companies for the period January 1, 2013 through April … which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is governed by a nine-member Board of … Sidney Fire Department and Related Fire Companies Financial Activities 2014M213 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire protection services to … provide written disclosure of his ownership interest in a business used by the Company. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… District boundaries are determined and documented on a map and that all District properties are charged ad valorem …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… through July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has approximately 7,300 residents, is governed by an elected five-member Town Board. The Town also has an elected Highway Superintendent who is responsible for overseeing all highway operations. …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… project applications in a consistent manner; ensure the approval process for each project is adequately documented, and any analysis in arriving at an approval decision is based on verified information. Review … update the UTEP to include specific criteria for project approval and recapture of benefits. Include detailed …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… districts. The Town did not enter into a written agreement with the Town of Chesterfield, which bills, collects and … districts. Enter into a written intermunicipal agreement with the Town of Chesterfield. Ensure that penalties are …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and … ratios that help determine the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were … The Board was not provided adequate information to determine whether businesses achieved the goals stated in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, … did not uniformly apply their Uniform Tax Exempt Policy to projects. Several projects did not include a cost-benefit analysis. Project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… January 1, 2012 through January 27, 2014. Background GCIDA is the sole IDA for Genesee County. The GCIDA Board consists … who are appointed by the County Legislature. The Board is responsible for the general management and control of … and new employees and the related compensation. There is no data or basis to demonstrate how GCIDA established its …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectOrange County Community College – Information Technology and Financial Activities (2017M-111)
… Purpose of Audit The purpose of our audit was to examine the College’s controls over information technology … security policies, and provide adequate training relating to cybersecurity, IT policies and the financial software … and scope of backups and the specific methods used to backup data; and adopt a formal written disaster recovery …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialCity of Mount Vernon – Building Department Fees and Fines (2014M-65)
… examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, … Findings The City did not resolve more than 80 percent of building violations issued during the audit period. The Law Department did not pursue collection for all unpaid building violation fines. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… purchasing process for the period April 1, 2012 through September 6, 2013. Background The City of Batavia is located … they are receiving the desired service at a competitive price. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 through … The County of Otsego is located in central New York State and had a 2010 population of 62,259. The County is governed … elected 14-member Board of Representatives. It uses trust and agency funds to account for assets held in a trustee …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218