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Brewster Central School District - Professional Services (2019M-235)
… Audit Objective To determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements. … Finding District officials did not seek competition for professional services from three of the 10 professional …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Hornell City School District - Financial Management (2019M-38)
… needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive multiyear financial and capital plans that set long-term objectives and goals. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Oversight of Dam Safety
… if the Department of Environmental Conservation (DEC) is adequately regulating dam owners across the State to ensure their compliance with safety requirements. This audit covered the period from … and upkeep, and piping (when seepage through a dam is not properly filtered and soil particles form sink holes …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyCompliance With Special Education Requirements – Evaluations
… for certain of these districts, non-compliance has been a persistent problem. Our detailed analysis of SESIS data for a … process. Notably, in spite of the high – and in some cases persistent – rates of non-compliance with the 60-calendar-day …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsImplementation of the Dignity for All Students Act
… Purpose To determine whether the New York City Department of Education (DOE) is ensuring that Dignity for All Students … Background DASA took effect on July 1, 2012 with the goal of providing public elementary and secondary school students … buses, or at school functions. DASA expanded the concepts of tolerance, respect for others, and dignity to include an …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actInventory Controls
… laptop computers), virtual desktops, printers, scanners, mobile devices, and additional specialized equipment, as well …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsResponse Planning for Unexpected Events
… 31, 2019 to December 15, 2020. About the Program The MTA is responsible for developing and implementing a unified mass transportation … that the procedures were followed completely. In addition, 26 of the 80 events required the EMTF to be placed on standby …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsTown of Dover – Financial Activities (2013M-139)
… for the 2012 fiscal year were approximately $4.4 million. Key Findings The Board needs to improve its oversight of key financial activities and ensure that applicable laws and … services, increasing the risk of wasting taxpayer money. Key Recommendations Remit real property tax payments to the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139DiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… against the financial and reputational damage that can result when suppliers fail to uphold recognized standards of labor and workplace safety. As a result of the substantive agreements, DiNapoli has withdrawn … transparency and accountability surrounding workers’rights result in stronger, more sustainable companies and better …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightCompliance With Payment Card Industry Standards (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With Payment Card … to manage E-ZPass accounts. The Authority directly handles in-person credit card payments for E-ZPass tags at its administrative headquarters in Albany and at an outreach center in Nyack, as well as at …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/compliance-payment-card-industry-standards-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial report, Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances ( 2017-S-2 … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followFranklin County – Procurement (2016M-366)
… for 2016 totaled approximately $101.2 million. Key Findings The County did not procure professional services … for the Legislature’s selection of a service provider. Key Recommendations Ensure that County officials procure …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Tompkins County – Solid Waste (2014M-336)
… being used within the Solid Waste Management Department for the period January 1, 2013 through July 7, 2014. … Legislature. The Department’s budgeted appropriations for 2014 totaled approximately $6.3 million. Key Findings The … least quarterly. For fiscal years 2011 through 2013, the recycling program has saved the County more than $1 million. …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Frontier Central School District - Procurement of Professional Services (2018M-98)
… but could not provide documented evidence for how or why those vendors were selected. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mDundee Central School District - Information Technology (2018M-74)
… our recommendations and indicated they are in the process of taking corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Village of Scottsville - Financial Management (2018M-75)
… Determine whether the Board adopted and enforced policies to effectively manage Village operations. Key Findings The … financial and IT policies, review and revise policies to fit current operations and needs and ensure adopted … and deliberate audit of claims before authorizing payment to ensure that they are accurate, properly supported, for …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Walden Fire District No. 2 – Purchasing (2017M-204)
… 1, 2016 through July 25, 2017. Background The Walden Fire District No. 2 is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2017 totaled … Walden Fire District No 2 Purchasing 2017M204 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… Audit Objective Determine whether College officials (officials) established adequate internal … Establish adequate segregation of duties within the College’s payroll process. Ensure that payroll registers are certified. College officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollGreenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… exceeding budgeted line items averaging $3.2 million over the five years tested. Provide the Board with budget status reports. Key Recommendations The Board should monitor … Board approval and provide the Board with budget status reports. Officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementVillage of Avon - Board Oversights and Professional Services (2018M-30)
… professional services. Village officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30