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Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… Objective Determine whether the Board adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and disbursements. Sufficient compensating … The Clerk-Treasurer collected, deposited and recorded cash receipts and prepared and signed checks without adequate …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 books and records after we started the audit on … the Town Supervisor maintained uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
Determine whether District officials effectively managed special education services by ensuring students received services in accordance with their individual education programs IEPs and that the District claimed all Medicaid reimbursements to which it was entitled
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… or complete adequate cost-benefit analyses (CBAs) for proposed projects before approving them. Charge some … schedule. Assess annually reported capital investment and salary information for reliability or compare it to estimates in project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… Board: Adequately managed the Town’s financial condition, and Ensured that Town officials did not have prohibited … end of 2018. The Board has not adopted multiyear financial and capital plans. A Board member had a prohibited interest … approximately $782,100. Key Recommendations Develop and adopt budgets with realistic estimates of revenues and …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… steps to increase physical accessibility to programs and services provided at selected Village facilities. Key … that can be opened with no more than five pounds of force and with closing speeds of no more than five seconds and interior signs with raised lettering and Braille. 14 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… sloped access ramps, interior doorways with an operating width of at least 32 inches and wheelchair accessible …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… taking additional steps to increase physical accessibility for the 86 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… Town facilities. Specifically: 49 components at the Town Hall, such as carpets or mats at entrances and interior …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… School officials approved disbursements without knowing what was purchased or whether the disbursements were for … not adequate. The School’s former Operations Manager was arrested in December 2024 for the alleged theft of $1,100 in …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… in a timely manner. Key Findings School officials and staff accurately billed and collected resident district … not deposit collections in a timely manner. Officials and staff did not: Deposit and record district tuition …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsErie 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 … Erie Community College Board Oversight and Management of College Resources 2015M212 …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesTown of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… Specifically: 21 components at the Town Hall, such as interior office signs with raised lettering and Braille. 12 … at the Building and Grounds Department, including interior office signs with raised lettering and Braille and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … the Courthouse, such as accessible entrances to restrooms and wheelchair accessible lavatories. 30 at the Town Hall, such as signs with raised lettering and Braille at interior offices. Recommendations Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. Background The West Corners Fire Company is a volunteer organization that is located in, and provides fire protection services for, the …
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)
… million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not … 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 for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardOneida 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-2015mCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… January 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an intermunicipal … Poughkeepsie Joint Water Project, which provides water to City and Town as well as third parties outside of the City’s … City and Town of Poughkeepsie Joint Water Project Board …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… over service provider agreements for the period of January 1, 2012 through October 7, 2013. Background Orange County has …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… pickup services to more than 55,000 households and commercial businesses, is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016m