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City of Yonkers – Budget Review (B20-6-6)
The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years.
https://www.osc.ny.gov/files/local-government/audits/pdf/yonkers-br-20-6-6.pdfOversight of Chronic Absenteeism (Follow-Up) (2019-F-57)
The objective of this follow-up review is to determine the extent of implementation of the five recommendations included in our initial report, Oversight of...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f57.pdfCity of Yonkers – Budget Review (B19-6-6)
The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years.
https://www.osc.ny.gov/files/local-government/audits/pdf/yonkers-br-19-6-6.pdfTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… [read complete report - pdf] Audit Objective Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… - pdf] Audit Objective Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting … Determine whether the Town of Stony Creek Town Supervisor maintained accurate accounting …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Division of Nursing Homes and Intermediate Care Facilities for Individuals with Intellectual Disabilities Surveillance … the Department’s standard sample sizes were optimal for identifying equipment deficiencies at facilities with … that generators had been exercised under load for four continuous hours every 36 months as required, and 4 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followExamination of Pitts Management Associates (PMA)
PMA claimed it saved Downstate $138 million during the period December 1 2012 through November 30 2014 through a Restructuring Action Plan RAP under contrac
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaNeptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… 1 of Dryden, Inc. (Company) disbursements were supported and properly authorized. Key Findings Company disbursements … payment. We reviewed 171 disbursements totaling $381,186 and determined that 34 (20 percent) totaling $30,126 were not … totaling $4,530 lacked a payment authorization date, and seven disbursements totaling $1,371 were not adequately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5DiNapoli Report Identifies Trends in Causes of Subway Delays
… on trains and platforms, and signal and subway equipment problems according to a new report released by State … rate of 81.1% in 2019, as the system ran more trains in 2024 than it did that year. So far, 2025 has seen … 24% of delays in 2023, increased to 31% of delays in 2024, and rose again by 11% in the first half of 2025 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysDivision of Housing and Community Renewal Bulletin No. DH-132
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-132-district-council-37-dc-37-2024-non-pensionable-lumpEllicottville Central School District - Information Technology (2019M-14)
… District officials did not provide IT security awareness training for individuals who used District IT assets. … for social networking, shopping, travel and other personal use. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (2016-S-64)
To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls and fees, whether it has fully implemented the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s64.pdfRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… to operate, or referring the operator or facility for criminal prosecution. Our initial audit report, which was …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followThe Importance of Responsible Debt Management: Poor State Bond Structuring Choices Lead to Greater Costs for Taxpayers
In the throes of the economic uncertainty and fiscal turbulence caused by the COVID crisis, legislation was enacted as part of the SFY 2021-22 budget authorizing the use of State-supported bonding with final maturities up to 50 years for capital purposes for the MTA.
https://www.osc.ny.gov/files/reports/pdf/importance-of-responsible-debt-management.pdfTown of West Seneca - Capital Project Management (2019M-195)
… project. Key Findings The Board: Did not properly plan and manage the capital project and clearly inform taxpayers when …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195City of Newburgh – Budget Review (B22-6-10)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. The City has …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … for-profit organization located in Albany, New York, is an SED-approved provider of preschool special education … the 2013-14 school year, Spotted Zebra provided three SED-funded, rate-based preschool special education programs …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualTown of Watertown Fire District – Procurement (2022M-155)
… (Board) used a competitive process to procure goods and services not subject to competitive bidding. Key Findings We examined purchases totaling $292,992 and found purchases totaling $179,903 (61 percent) were not … the District’s procurement policy. As a result, the Board and District officials do not have assurance that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155DiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… New York’s Empire State Supportive Housing Initiative (ESSHI) … has not been meeting the needs of all the vulnerable New Yorkers it was created to serve, according to a new audit … New Yorks Empire State Supportive Housing Initiative ESSHI …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-well