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Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12)
to determine whether residents of Mitchell-Lama developments supervised by DHCR are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the period from January 2019 through December 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12.pdfCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (2019-S-54) 180-Day Response
To determine if the Department of Environmental Conservation is ensuring applicable entities are complying with the 2013 Sewage Pollution Right to Know Act and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s54-response.pdfOpinion 91-13*
… in the lease agreement was illusory and did not serve to change the character of the transaction from that of an …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Monitoring of NotforProfit Cemeteries for Fiscal Stability and Adequate Facility Maintenance 2016S79
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… family homeless shelters and whether security equipment inventory records are adequately maintained. Our audit … Toward this end, DHS requires providers to submit inventory maintenance procedures within periods ranging from … to perform and document the required oversight reviews and inventory record-keeping practices at shelter locations. DHS …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersMassapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine schools … for fiscal years 2013-14 through 2015-16 that resulted in overestimated appropriations totaling $24.9 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… The Town of Canandaigua is located in Ontario County and has a population of approximately 10,000 residents. The Town … district are not maintained in the software. The Board has adopted acceptable IT use policies, but it has not ensured the policies are enforced or monitored. The …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… 1, 2012 through October 7, 2013. Background Orange County has a population of approximately 374.500 within an 812 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… cash collections and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. … has approximately 1,200 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $30.5 … clubs did not maintain adequate supporting documentation for collections and some clubs did not maintain ledgers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraCity of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… accurately paid and to determine whether cash receipts from the Community Activity Center were properly accounted …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… expenditures and needed reserves or to reduce District property taxes. Ensure that student treasurers maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… expenditures, funding needed reserves or reducing District property taxes. Develop procedures that require the use of …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… which is governed by a seven-member Board of Education, has approximately 750 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population of approximately … operating revenues. Ensure interfund transfers are in compliance with the City’s charter and do not exceed fund …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210School for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the School for … York. SLCD provides preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… controls over the Department’s contracts with agencies for the period January 1, 2014 through December 31, 2014. … a 23-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $392 million. The County Department of Social Services is responsible for providing temporary assistance to eligible individuals …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mErie Community College – Board Oversight and Management of College Resources (2015M-212)
… Purpose of Audit The purpose of our audit was to assess Board oversight and management of College resources for the period September 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… The Board has maintained general fund unrestricted fund balance close to the 4 percent statutory limit. Adopted … During the past two years, the District’s total fund balance increased by nearly $1.66 million, or 43 percent … $5.54 million). The District allocated most of this fund balance increase to its reserve (restricted) funds, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelJamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… for processing and reviewing rebates and credits. Ensure all rebates and credits have appropriate documentation and …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… provided adequate oversight of nonpayroll disbursements and effectively enforced collection of delinquent real … not ensure all disbursements were approved before payment and listed on an approved abstract. Did not ensure all disbursements were supported and for proper purposes. Began to effectively enforce the …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018m