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Town of Fayette - Long-Term Planning and Information Technology (2019M-234)
… adopt comprehensive long-term financial and capital plans for a three- to five-year period. Develop and implement …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Town of Smithville - Annual and Claims Auditing (2020M-41)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… - pdf] Audit Objective Determine whether the central and student treasurers properly accounted for extra-classroom … (ECA) fund collections and disbursements. Key Findings Student treasurers did not maintain adequate accounting … Determine whether the central and student treasurers properly accounted for extraclassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsBemus Point Central School District - Capital Projects (2019M-212)
Determine whether the District properly and transparently used capital project resources
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Town of Waterford – Claims Auditing (2016M-154)
… 1, 2015 through January 31, 2016. Background The Town of Waterford is located in Saratoga County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154DiNapoli: Calls to Investigate Violations of Do Not Call Law Going Unanswered
… Law allows consumers to register their mobile and landline phone numbers on a national registry to reduce unsolicited … 2001 law. Initially, New York consumers registered their phone numbers on a statewide registry. Then, in 2003, the … As of Dec. 31, 2017, more than 14 million New York phone numbers were on the registry. DiNapoli's auditors found …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-calls-investigate-violations-do-not-call-law-going-unansweredCapital Asset Management (Follow-Up)
… included in our initial audit report, Capital Asset Management ( 2022-S-32 ). About the Program The Office … and maintaining custody of a comprehensive capital asset reporting system that allows for monitoring and … the State established the Statewide Financial System Asset Management Module (SFS AM) to house and maintain …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followOversight of the Pesticide Reporting Law
… efforts to implement an in-house database and web-based portal through April 24, 2018. Background The Department’s …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawMitigation for Extreme Weather Conditions and Flooding
… to identify potential risks to its system from extreme weather conditions and flooding and developed plans to … operate as effectively as possible during minor to severe weather conditions. Severe weather includes thunderstorms, tornadoes, hail, lightning, … to identify potential risks to its system from extreme weather conditions and flooding and developed plans to …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingAmerican Academy of Pediatrics, District II
… made to the American Academy of Pediatrics, District II (AAP) under contract C028275.After identifying questionable … 16, 2006 through August 13, 2013, the Department paid AAP approximately $1.5 million under these contracts for … Findings To date, we found that the Executive Director of AAP falsely certified and submitted to the Department 16 …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiLivonia Central School District – Conflict of Interest (2024M-89)
… August 5, 2017 through December 19, 2022. In addition, the former Superintendent’s outside employment created an appearance of impropriety. The former Superintendent resigned on July 15, 2022. The former Superintendent informed District administrators and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Open Educational Resources
… approximately 233,000 students were enrolled at CUNY’s 25 colleges, graduate, and professional schools. The annual … and materials. During the 6 CUNY fiscal years ended June 30, 2023, CUNY received a total of $24 million in New … from the State for the 2018–2023 CUNY fiscal years. As a result, it is not clear how much of the $24 million was spent …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesPutnam County – Probation Department Collection of Revenue (2014M-5)
… The purpose of our audit was to examine the Probation Department’s revenue collection process for the period … comprises nine elected legislators. The County’s Probation Department is under the supervision of the Legislature and … Alternatives. Key Finding We found that the Probation Department has instituted proper controls and is collecting …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Purpose of Audit The purpose of our audit was to determine if restitution payments were … sources within the Department. Key Recommendation Consider imposing fees for probation supervision and drug screening. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Town of Sheldon – Financial Management (2017M-261)
… the Board effectively managed and monitored fund balance for the period January 1, 2014 through September 28, 2017. … 2,410. General and highway fund budgeted appropriations for 2017 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $34.1 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Poland Central School District – Procurement (2015M-355)
… Poland Central School District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Hicksville Union Free School District – Purchasing (2016M-34)
… through October 31, 2015. Background The Hicksville Union Free School District is located in the Town of Oyster Bay, … Hicksville Union Free School District Purchasing 2016M34 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Half Hollow Hills Central School District – Procurement (2016M-239)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $241 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Albany City School District – Payroll (2017M-97)
… whether employee salaries and wages were accurately paid for the period July 1, 2015 through March 31, 2017. … has approximately 9,600 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $234 million. Key Finding Except for minor discrepancies which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97