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Creating Healthy Schools and Communities Program
… was to determine whether payments the Department of Health (Department) made for the Creating Healthy Schools and … Capital Roots, Inc. (Capital Roots); Onondaga County Health Department; Cornell Cooperative Extension of Sullivan County; and The Institute for Family Health. From these four grantees, we examined a judgmental …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programKing Center Charter School - Information Technology (2018M-61)
… King Center Charter School Information Technology 2018M61 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Solvay Union Free School District – Payroll (2017M-257)
… benefits are accurate. Consider directing the District’s legal counsel to review the excess matching contributions and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… complete report – pdf] Audit Objective Assess whether the Town of Big Flats (Town) officials could take additional steps to increase … to programs and services provided at selected Town facilities. Key Findings Of the 541 applicable physical … Assess whether the Town of Big Flats Town officials could take additional steps …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to March 31, 2013. Background The Whitehall Central School … District officials implemented specific procedures to ensure that individuals were paid at their approved …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mCity of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… complete report – pdf] Audit Objective Assess whether City of Cohoes (City) officials could take additional steps to increase … physical accessibility to programs and services provided at selected City facilities. Key Findings Of the 293 … Assess whether City of Cohoes City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26North Salem Central School District – Network User Accounts (2022M-140)
… complete report – pdf] Audit Objective Determine whether North Salem Central School District (District) officials … audit school district North Salem …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Mount Morris Central School District – Online Banking (2022M-99)
… communicated to District officials, officials did not: Have an adequate written bank agreement for online banking … take corrective action. Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99South Orangetown Central School District – Network User Accounts (2022M-24)
… generic accounts, nine former employee accounts and eight contractor accounts. Key Recommendations Ensure that unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Bradford Central School District – Online Banking (2022M-102)
… bank accounts was limited. Have an adequate online banking policy and procedures. Monitor computer use with the acceptable use policy. Key Recommendations Limit online banking access to … authorized by the Board. Update the electronic banking policy and disseminate it to all authorized online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any … has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The Board should adopt cash receipts and disbursement policies. Ensure that duties are adequately segregated or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andOversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 ). Background … (Department) measured the effectiveness of the obesity and diabetes prevention programs in meeting their goals and … in our initial audit report Oversight of Obesity and Diabetes Prevention Programs …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followOpinion 2005-7
… and approvals. You ask whether a town may contract with a bank to collect, either by payment in person or payment by … Whether a town may contract with a bank to collect water rents imposed on behalf of a water …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Homeownership Rates in New York
… has the lowest homeownership rate among the states, with only 53.6 percent owning a home in the second quarter of … rate was the lowest in the nation at 55.4 percent. Only two other states have rates lower than 60 percent: … 40 percent of the State’s population resides, are also the only counties that had homeownership rates lower than the …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualOpinion 90-45
… (contents of resolution) GENERAL MUNICIPAL LAW, §103(5): A standardization resolution must state that, for reasons of efficiency or economy, there is a need for standardization. The resolution must contain a … Opns St Comp No. 82-44, p 57; see Hodge & Hammond Inc. v Burns , 23 Misc 2d 318, 202 NYS2d 133; Gen. Bldg Contractors …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Village of Hudson Falls – Information Technology (2025M-10)
… properly protected from water damage that occurred due to roof construction at the Village Hall. Weaknesses in policies, oversight and other internal …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… fire insurance (FFI) tax proceeds annual report with the New York State Office of the State Comptroller (OSC) until after … purposes, such as purchasing approximately $4,000 in gift cards for some active members. Because the Board and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyControls Over CUNY Fully Integrated Resources and Services Tool
… are created for the various functions at CUNY, such as the Admissions Office or Registrar. These roles give individuals … students normally cannot access. Such access requires an approved access form; however, no form was on file for this … examined 244 employees’ accounts, all of which required approved access forms. We identified 170 employees who had …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolSelected Programs to Assist Businesses in New York City
… The New York City Department of Small Business Services’ (SBS) mission is to help “unlock economic potential and create … Previously known as the Department of Business Services, SBS is tasked with helping businesses throughout New York … City start, operate, and expand. Through its programs, SBS provides direct assistance as well as facilitates …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-city