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Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)

… and reported and that District moneys are safeguarded for the period January 1, 2012 through August 31, 2013. … elected members. The District’s budget totaled $330,888 for the 2013 fiscal year. Key Findings We found that, while … filed the District’s annual update documents (AUDs) late for the past five years and they failed to complete monthly …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financial

Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)

… through February 29, 2016. Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflict

Scio Central School District – Capital Assets (2024M-45)

… annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers

… transportation services. As of December 2015, all non-emergency transportation services that were … managed care were covered under fee-for-service and all prior authorization requests for these services were …

https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-and

Awarding and Oversight of Statewide Interoperable Communications Grants

… vouchers to ensure expenses are appropriate and consistent with contract requirements. Counties are required to maintain … awarded SICG funding to qualified recipients in accordance with its requirements. The Division assessed and re-evaluated … Other Related Audit/Report of Interest New York State Homes and Community Renewal: Low-Income Housing Trust Fund …

https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grants

Public Housing Modernization Program – Administration of Selected Projects Outside of New York City

… to selected public housing authorities located outside of New York City. Our audit scope covered the period December 1, 2007 …

https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-city

Seized Assets Program

… York Division of State Police properly accounts for seized assets and whether it obtains the requested share from … over to the Office of the State Comptroller’s Office of Unclaimed Funds. Individual troops did not always report … should be turned over to the State Comptroller’s Office of Unclaimed Funds. Other Related Audit/Report of Interest …

https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-program

City of Newburgh – Budget Review (B23-6-9)

…  [read complete report – pdf]  Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by …

https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9

Oversight of Sidewalk Sheds

… October 1, 2020. About the Program DOB is responsible for regulating the safe and lawful use of more than 1 million … visit, live, and work in the City. DOB is also responsible for the permitting and oversight of sidewalk sheds (sheds), … In addition, daily inspection reports were not maintained for 51 of the 60 sheds (85 percent). Further, in some …

https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-sheds

Health, Safety, and Accessibility in District 75 Schools

… Objective To determine whether the New York City (NYC) Department of Education (DOE) is providing a …

https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schools

Controls Over Revocable Consents

… regarding the consent. The Office also obtains required security deposits and certificates of liability insurance … consents not obtained); and documenting that the required security deposits were obtained ($140,900 for 3 consents). We … a checklist of requirements, such as needed documents, security deposit, insurance requirements, and agency …

https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consents

Oversight of Water Supply Emergency Plans (Follow-Up)

… Objective To assess the extent of implementation, as of February 2025, of the five recommendations included in our initial audit …

https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-follow

Selected Employee Travel Expenses

… costs such as airline baggage and travel agency fees.  As part of a statewide initiative to determine whether the use …

https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses

Town of Volney – Financial Operations Oversight (2024M-93)

… accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), … conduct required annual audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on … the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

Eden Central School District – Capital Project Management (2024M-83)

… and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings  The Board and District … did not provide adequate oversight or manage the project in a transparent manner. We determined that:  $545,538 of additional work was not included in the project proposition or subsequently communicated to …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83

Lyme Central School District – Financial Management (2024M-87)

… fund balance to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; … surplus fund balance during the same period ranging from 16 to 19 percent of the upcoming year’s budget, which was $1.0 million to $1.4 million over the 4 percent statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87

Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)

… physical accessibility for the 139 components identified in this report. Town officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30

Town of Allen – Town Clerk Collections (2024M-120)

… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations  The audit report includes eight …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120

Internal Control System Components

… January 1, 2013 through December 1, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities and provide guidance …

https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-components

Homeless Housing and Assistance Program – Project Selection and Maintenance

… and Disability Assistance employees. HHAP was created in 1983 to provide funding for the establishment of homeless projects in the form of grants, loans, or loan guarantees to acquire, …

https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenance