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Town of Franklinville – Procurement (2024M-56)

… complied with the requirements of the Town’s procurement policy.  Key Findings  Town officials did not always comply with the requirements of the Town’s procurement policy because the Town Board (Board) members, Highway … officer, were not familiar with the Town’s procurement policy and its requirements. Further, they did not research …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56

Tuition Assistance Program – College of Westchester

… Purpose To determine whether College of Westchester complied with the Education Law and … students for State financial aid. Background The College of Westchester, (Westchester) offers programs in … Services Corporation: Tuition Assistance Program – DeVry College of New York (2014-T-2) State Education Department: …

https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchester

Oversight of Student Immunization in Schools

… Their overall reported rate of complete immunization (CI) was 97 percent. DOH carries out the enforcement and … schools. These audits generally include those schools with CI rates below 90 percent, along with other locations … 2014-15, data showed 456 schools outside New York City had CI rates below 90 percent. Key Findings DOH and SED have both …

https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schools

Town of Cohocton – Procurement (2025M-13)

… goods and services are not obtained at a favorable cost, free from favoritism or for appropriate purchases. For …

https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13

Town of Spencer – Disbursements (2025M-35)

… process for 12 purchases totaling $4,500 by using a credit account established with a local vendor who sold metal … to the vendor for which the Town received credit on the account for future metal purchases from the vendor.The account had a remaining credit balance of $8,700 with the …

https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35

Village of Addison – Payroll (2024M-12)

… failed to adhere to the established policy and collective bargaining agreement (CBA) regarding employees’ …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12

Village of Herkimer – Payroll (2025M-37)

… employees’ hours were correctly entered into the payroll system. However, time records were not always: Prepared by …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37

Village of Addison – Board Oversight (2024M-8)

… complete report – pdf] Audit Objective  Determine whether the Village of Addison (Village) Board of Trustees (Board) … provided adequate financial oversight. Key Findings  The Board did not provide adequate financial oversight, obtain periodic financial reports, monitor the budget, investigate budget and revenue anomalies reported …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8

Management of the Student-School Matching Algorithm

… Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm … district, NYCPS (formerly the New York City Department of Education) provides primary and secondary education to … Public Schools NYCPS adequately managed selected aspects of the admissions process and the studentschool matching …

https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithm

Town of Leicester – Financial Management (2025M-2)

… Determine whether the Town of Leicester Town Board Board effectively managed fund balance …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2

Village of Leicester – Financial Management (2025M-7)

… (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period June 1, 2021 – January 16, 2025 … measure of a village’s financial condition is its level of fund balance, which represents the difference between … over time. Maintaining a reasonable amount of unrestricted fund balance within operating funds is an important financial …

https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7

Oversight of the Educational Opportunity Program

… for unallowable goods or services, such as for bowling events and amusement park visits. Documentation for the three other transactions, …

https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-program

Administration of Non-Competitive and Limited-Competition Contracts

… and communities. It does so by providing them with child welfare, juvenile justice, early childhood care, and …

https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contracts

City of Cohoes – Purchasing (2014M-192)

… purchases were not competitively bid or purchased from State contracts as per General Municipal Law, and others did … policy annually and include guidance about the use of State and County contracts. Ensure that City officials and …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192

Oversight of Procurements and Loan Programs

… Lawrence counties. DANC operates a solid waste management facility, a fiber-optic network, and a water/sewer facility. DANC’s operations provide services to customers at … transparency, and to ensure that accurate information is available to the public and decision makers, to the extent …

https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programs

City of Albany – Payroll (2015M-110)

… 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a population of approximately 99,000. … City of Albany Payroll 2015M110 …

https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110

Accuracy of Reported Discharge Data (Follow-Up)

… when we examined DoE’s discharge classifications for its 2004-08 general education cohort (i.e., the students …

https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-follow

Town of Hanover – Procurement (2025M-58)

The Board did not always seek competition when procuring professional services Of the 67 professional service providers that were paid approximately $364000 in 2024 we determined that the Board did not seek competition prior to selecting 54 professional service providers that were paid approximat

https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58

Town of Danby – Audit Follow-Up (2022M-8-F)

… to assess the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit report … was to assess the Town of Danbys Towns progress as of May 2025 in implementing our recommendations in the audit report …

https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-f

Town of Byron – Procurement (2024M-11)

… officials complied with New York State General Municipal Law (GML) and Town policy when procuring goods and services.  … officials complied with New York State General Municipal Law GML and Town policy when procuring goods and services …

https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11