Search
Town of Greenville – Tax Collector (2020M-81)
… Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did … in a timely manner. Property tax collections totaling $5.4 million and penalties collected totaling $9,719 were not … records included an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81DiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… Retirement Fund has purchased an additional $20 million in Israel bonds offered by Development Corporation for Israel, New York State Comptroller Thomas P. DiNapoli …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… however, their systems are not fully integrated. There is no central tracking database for duplicate CINs, further …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… examined, nine did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade … students in grades 7-8. "As childhood obesity continues to plague our children, it’s more important than ever to get students moving and help them develop healthy …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… Purpose To determine whether the New York City Department of Health … a timely manner. The audit covered the period July 1, 2014 to June 27, 2017. Background Radioactive materials are …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual (2023-S-3)
To determine whether the costs reported by United Cerebral Palsy Association (UCP) of Niagara County dba Empower (Empower) on its Consolidated Fiscal Reports (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s3.pdfLicensing and Monitoring of Proprietary Schools (Follow-Up) (2023-F-1)
To assess the extent of implementation of the six recommendations included in our initial audit report, Licensing and Monitoring of Proprietary Schools (Report 2019-S-68).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f1.pdfWindows Domain Administration and Management (Follow-Up) (2024-F-12)
To determine the extent of implementation of the six confidential recommendations included in our initial audit report, Windows Domain Administration and Management (Report 2022-S-19).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f12.pdfEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on ECLC’s CFR for the fiscal year ended June 30, 2015. About the Program ECLC is an SED-approved, not-for-profit private school located in Greene County that … with developmental disabilities. ECLC is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1710
… 1, 2019 salary increases Affected Employees Executive Law Section 169 Commissioners Background Pursuant to the recommendations of the Committee on Legislative and Executive Compensation established by … $100,000-$120,000* *The salaries for Commissioners in Tiers C and D will be provided by the Executive. See …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1710-january-1-2019-salary-increases-executive-law-section-169-commissionersWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… Wayne County Water and Sewer Authority is an independent public benefit corporation located in Wayne County. The …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWindows Domain Administration and Management (2022-S-19) 180-Day Response
To determine whether ITS has security controls in place to ensure appropriate management and monitoring of its Active Directory environment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s19-response.pdfPurchasing and Procurement Practices (Follow-Up) (2023-F-31) 30-Day Response
To assess the extent of implementation of the eight recommendations included in our initial audit report, Purchasing and Procurement Practices.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f31-response.pdfOversight of Direct Placement of Children
… Children and Family Services (OCFS) has effective controls in place to ensure that children placed in the direct care of relatives or a suitable person via Family Court Act (FCA) Section 1017 are placed in a safe environment. The audit covers children who were in …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenWyoming Central School District – Professional Services (2020M-152)
… - pdf ] Audit Objective Determine whether Wyoming Central School District (District) officials used a competitive method to … corrective action. … Determine whether Wyoming Central School District District officials used a competitive method …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Step Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual (2021-S-31)
To determine whether the costs reported by Step Up Therapy Services, PLLC (Step Up) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s31.pdfHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… [pdf] , Schenectady [pdf] , South Colonie [pdf] , and Utica [pdf] . Purpose of Audit The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolTown of Milan - Town Clerk/Tax Collector (2018M-257)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … did not review or update the sampling plan to identify all water outlets for sampling or exemption. We reviewed the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program … local health department directly, within one business day of receiving testing results showing the 19 water outlets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17