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Town of Saranac – Payroll (2014M-289)
… over payroll for the period January 1, 2013 through July 31, 2014. Background The Town of Saranac is located in … over payroll for the period January 1 2013 through July 31 …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective controls … policy or implemented procedures requiring each employee to maintain a time sheet to be signed by the employee and their supervisor. The … The purpose of our audit was to determine if Town officials established effective controls …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Queensbury - Water System Cybersecurity (2018M-268)
… been provided with job-specific cybersecurity awareness training. Water officials did not prevent or monitor public disclosure of information on the Town’s … strong access controls. Provide cybersecurity awareness training to Water plant employees. Prohibit the public …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268City of Binghamton - Water System Cybersecurity (2018M-152)
Determine whether City officials adequately safeguarded electronic access to the water system
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… report – pdf] Audit Objective Determine whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesOversight of Horizon and Crossroads Juvenile Centers
… Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for … its two secure and specialized secure detention facilities—Horizon Juvenile Detention Center (Horizon) and Crossroads Juvenile Detention Center … Administration for Childrens Services adequately operates Horizon and Crossroads Juvenile Detention Centers for …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersManagement and Maintenance of Non-Revenue Service Vehicles
… on the vehicle during maintenance and repairs in SPEAR. Train SFS staff on the process to establish consistency when …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesSpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… secured access to the network, student information and financial applications. Key Findings Although District … they did not adequately secure access to the network and financial application. District officials did not: … Key Recommendations Review generic network user accounts and ensure that unnecessary accounts are disabled. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andUse of Federal Funding for Election Technology and Security (2020-S-18)
To determine whether the Board of Elections (BOE) utilized available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election technology and infrastructure.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s18.pdfOpinion 88-46
… 1723-a; GENERAL MUNICIPAL LAW, §§11, 119-o: Pursuant to a cooperative investment agreement, school districts and … obligations in which all the participants are authorized to invest. The fiscal officer of a participating school … may be given custody of the funds and the authority to invest those funds. Authority over the investment of funds …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Oversight and Enforcement of the Rechargeable Battery Law (2021-S-19)
To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s19.pdfAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid … care needs. Following enactment of the Affordable Care Act in 2010, the State developed the New York State of Health … had adequate controls to ensure accurate enrollments in the Medicaid program and to determine whether improper …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followUse, Collection, and Reporting of Infection Control Data (2020-S-55) 180-Day Response
To determine whether the Department of Health (Department) is collecting necessary data to make informed decisions and promote strong infection prevention and control policies, and whether the data collected by the Department, including data reported to the public, is accurate and reliable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s55-response.pdfEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up) (2019-F-9) 30-Day Response
To determine the extent of implementation of the recommendations in our initial audit report, Enforcement of the Mitchell-Lama Surcharge Provisions...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f9-response.pdfProtection of Child Performers (Follow-Up) (2018-F-24) 30-Day Response
To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Child Performers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f24-response.pdfMitigation for Extreme Weather Conditions and Flooding (Follow-Up) (2025-F-30)
To assess the extent of implementation, as of April 9, 2026, of the 12 recommendations included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f30.pdfReal Property Portfolio (Follow-Up) (2025-F-33)
To assess the extent of implementation, as of May 2026, of the three recommendations included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f33.pdfCollege of Nanoscale Science and Engineering – Network Security Controls
… a set of minimum security requirements that are considered best practices for all State entities, including SUNY …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up) (2019-F-51)
To follow up on actions by OMH to implement recommendations from Report 2015-S-88: Administration of the Contract With the Postgraduate Center for Mental ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f51_0.pdfThe ARC of Ulster-Greene - Compliance With the Reimbursable Cost Manual (2015-S-60), 90-Day Response
To establish the preschool special education tuition reimbursement rates used to bill public funding sources that are supported by State aid payments
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s60-response.pdf