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East Ramapo Central School District – Budget Review (B25-5-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … budget were reasonable. Background Pursuant to Chapter 89 of the Laws of 2016, as amended, the New York State (NYS) … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Travel Advisory No. 3
… Subject: Travel Manual Update Guidance: This advisory is intended to notify agencies of updates to the OSC Travel … at a work location 35 miles or more from both their official station and their home, they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… Purpose To determine whether officials of United HealthCare implemented the recommendation contained in our … district employees and their dependents. The Empire Plan is the primary health benefits plan for the Program. The New …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementSherburne-Earlville Central School District – Financial Management (2024M-61)
… agreed with our findings. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Panama Central School District – Procurement (2024M-73)
… the Panama Central School District (District) Board of Education (Board) and District officials purchased goods … audits. As a result, $1.1 million in purchases (half of the procurements we reviewed) were made without … in a prudent and economical manner, in the best interests of taxpayers and that procurements were not influenced by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and … accounting records and reports. As a result, the Board of Trustees’ (Board’s) ability to make informed financial … record water and sewer account adjustments and the re-levy of unpaid water and sewer charges to the control accounts. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. The … manager: Booked all rentals, collected and deposited all rental fees, issued refunds and disbursed funds for all … action. Appendix B includes our comments on issues raised in the Department’s response. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Serven Volunteer Fire Company – Board Oversight (2024M-97)
… of the Border City Hose Company (Hose Company), was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Town of Rutland – Water and Sewer Charges (2025M-30)
… Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer … adopt written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional steps … provided at selected City facilities. Key Findings Of the 895 applicable physical accessibility components … access ramps, interior doorways with an operating width of at least 32 inches and wheelchair accessible lavatories in …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… report – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored and controlled overtime costs of water treatment plant (WTP) employees. Key Findings … not properly approve, monitor or control overtime costs of WTP employees. As a result, water customers may have been …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… Empire State Development Corporation’s (ESD) Department of Economic Development properly certified and recertified … May 1, 2008 to April 30, 2014. Background The Department of Economic Development’s (DED) Division of Minority and Women’s Business Development (Division) …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… Rural Rental Assistance Program (RRAP) payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation (HTFC) is engaging in adequate outreach activities to make sure the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… ventilators and x-ray machines, that now sits unused in storage facilities across the state, missing recommended maintenance and costing taxpayers storage expenses, according to an audit released today by … the 247,343 DME purchased during COVID-19. DME now in storage includes CPAP/BiPAP machines, ventilators, oxygen …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringOversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately monitors designated health departments’ oversight of food service establishments to ensure they comply with the State Sanitary Code to prevent or mitigate outbreaks of foodborne illness. This audit covers the period January 1, …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsHazard Mitigation and Coordination
… for natural hazard mitigation, evacuation, and continuity of operations. The audit covered the period from January 2018 … ago, on October 29, 2012, and in its wake left hundreds of thousands of New Yorkers without power, damaged critical public and … for natural hazard mitigation evacuation and continuity of operations …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationDetermination of Residency for Tuition Purposes
… September 2019. About the Program The State University of New York (SUNY) is the largest comprehensive system of public education in the nation, comprising 64 institutions (four of which are University Centers) – including research …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesHomeless Outreach Services in the New York City Subway System
… Transportation Authority (MTA) and the New York City Department of Homeless Services (DHS) have appropriate … Transportation Authority MTA and the New York City Department of Homeless Services DHS have appropriate …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… emergency response to Superstorm Sandy, the state Division of Military and Naval Affairs (DMNA) used a catering company … today by State Comptroller Thomas P. DiNapoli. “In times of disasters, most New Yorkers pull together to help each … as an unnecessary middleman by purchasing 18,960 gallons of fuel, adding nearly $20,000 to the purchase price and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recovery