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Town of Volney – Financial Operations Oversight (2024M-93)
… of Volney (Town) Town Supervisor (Supervisor) performed his financial responsibilities and the Town Board (Board) … operations. Key Findings The Supervisor did not perform his financial responsibilities, and the Board did not provide … includes 10 recommendations to help the Supervisor perform his financial responsibilities and the Board to provide …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Border City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Town 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-120St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… Determine whether the Board provided adequate oversight of the Association’s financial operations. Key Findings The … or procedures. Conduct or contract for an annual audit of the books and records of the Treasurer and Financial Secretary. Audit claims prior …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… Economic Trends New York Unemployment Claims Show a Year of Economic Devastation A year after the first case of COVID-19 was reported in New York State, the economic … remains severe. One key measure is the total number of New Yorkers claiming unemployment insurance (UI) benefits. …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Town of Hempstead – Information Technology Access Controls (2021M-158)
… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials established adequate access … and those related to acceptable computer use, protection of PPSI, application and network controls, password security, … and indicated that they were in the process of implementing corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… the District’s internal controls over financial operations for the period January 1, 2014 through May 20, 2015. … is one of 58 such districts in the State, is governed by a five-member Board of Directors. Expenditures for the 2014 … ensure that certain contract agreements were approved in a timely manner. Key Recommendations Ensure that meeting …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Collection and Use of Oil Spill Funds (Follow-Up)
… Purpose To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… and implemented needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials … or implement needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) … properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a sampling plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mEfficiency of Warehouse Space (Follow-Up)
… Objective To determine the extent of implementation, as of April 2022, of the six recommendations included in our initial audit … To determine the extent of implementation as of April 2022 of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followIndustrial Development Agency Board Governance (2017-MS-1)
… provided effective oversight of the IDAs’ operations for the period January 1, 2014 through May 31, 2015. Background An IDA is an independent public benefit corporation whose purpose is … actually created or retained 10,209 jobs, a shortfall of 26 percent. Key Recommendations Ensure the IDAs’ actions are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Oversight of Study Abroad Programs
… Objective To determine whether the State University of New York (SUNY) has efficient and effective oversight of its study abroad programs throughout its campuses. The … in educational opportunities globally. The SUNY Office of Global Affairs (SUNY OGA) is responsible for the oversight …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsHomeless Housing and Assistance Program – Project Selection and Maintenance
… annual reports are critical, as they act as a control to alert HHAC of possible red flags or warnings for issues that …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… and on-site medical and mental health services for women with mental illness and co-morbid substance abuse disorders at its 200-bed Tillary Street Women’s Shelter (Tillary) for the period from December 2013 …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteInternal Control System Components
… Purpose To determine whether the Department of Motor Vehicles’ (Department) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period … To determine whether the Department of Motor Vehicles Department management of its internal …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… program and remitted all recoveries owed to the Department of Civil Service (Civil Service). The audit covered the … Program (NYSHIP), administered by Civil Service, is one of the nation’s largest public sector health insurance … includes, but is not limited to, conducting on-site audits of pharmacies, providing audit reports to Civil Service, and …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programMedicaid Program – Managed Care Payments to Unenrolled Providers
… Medicaid program by January 1, 2018 (with the exception of certain provider types). Through the screening and provider enrollment process, the Department of Health (DOH) gains a level of assurance over the provider’s validity to provide Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersVillage of Washingtonville – Budget Review (B24-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2024-25 tentative budget … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Oversight of Contract Expenditures of Palladia, Inc.
… the Office of Addiction Services and Supports (OASAS) is effectively monitoring its contract with Palladia, Inc. (Palladia) to ensure reimbursed claims … and treatment of alcohol and substance abuse. Its mission is to provide quality, accessible, and cost-effective …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-inc