Search
UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… Cerebral Palsy Association UCP of Niagara County dba Empower Empower on its Consolidated Fiscal Reports CFR were …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… individuals. Work with the Office of Unclaimed Funds (OUF) to recover any funds incorrectly reported to the OUF under the New York Abandoned Property Law. Provide … to deceased individuals before checks are reported to the OUF. For a complete copy of Report 2016-BSE7-01, click here …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsOffice of Temporary and Disability Assistance SSP Payments Made to State Employees
… appropriateness of New York State Supplemental Program (SSP) Payments the Office of Temporary and Disability … March 2016. Background OTDA administers the New York State SSP, which provides a supplemental benefit to Supplemental … qualifying New York State residents. To be eligible for SSP, individuals must be at least 65 years old, blind or …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… the establishment, maintenance, and preservation of burial grounds for all not-for-profit cemetery corporations …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… Grievances ( 2017-S-2 ). About the Program The State Commission of Correction (Commission) is responsible for oversight of all 511 … facilities operated by the Department of Corrections and Community Supervision (DOCCS), 11 Office of Children and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… [read complete report – pdf] Audit Objective Did the Wyoming County … WCIDA’s financial and operational affairs. The Executive Director is the chief executive officer and is responsible for WCIDA’s day-to-day management. The Director of Operations (Director) oversees WCIDA’s business …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… the Audit Area Multiyear financial planning can be a vital tool that allows decision-makers, such as town boards …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
District officials did not properly distribute the 2024 FFI tax proceeds because the Treasurer miscalculated the distribution The Treasurer used the 2023 prorata allocation percentage to distribute a portion of the 2024 FFI tax proceeds instead of using the 2024 prorata allocation percentage Alt
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOtsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… report - pdf ] Audit Objective Determine whether Otsego Northern Catskills Board of Cooperative Educational Services … Determine whether Otsego Northern Catskills Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mTown of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… THLDC officials cannot determine whether projects are meeting the intended purpose because the goals of the … the monitoring process can establish whether projects are meeting the intended purpose. THLDC officials disagreed with …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… the Board of the Town of Clarence Industrial Development Agency (CIDA) properly approved and monitored projects. Key … the Board of the Town of Clarence Industrial Development Agency CIDA properly approved and monitored projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… whether the Town of Amherst Industrial Development Agency (AIDA) Board (Board) properly approved and monitored … whether the Town of Amherst Industrial Development Agency AIDA Board Board properly approved and monitored …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… Determine whether the Town of Brookhaven Local Development Corporation Corporation Board of Directors Board properly …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not … cost-efficient manner, or provide adequate oversight of awarded contracts. As a result, the District could have paid … a costefficient manner and provided adequate oversight of awarded contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andMental Health Training Component of the New York SAVE Act (2022-MS-1)
… complete report - pdf ] We also released 20 letter reports to the following School Districts: Belleville-Henderson … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… the 12-month audit period, BOCES held $7.4 million in money market accounts and earned interest totaling $105,000, and …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… provided at 79 meetings and also did not document who attended 39 meetings at which payments totaling $28,446 (45 …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… Require agreements to be approved prior to the employee’s start date. Ensure PTEs complete and submit signed timesheets …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… – pdf] Audit Objective Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) … audit onondaga cortland madison BOCES cash management …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
Determine whether Putnam Northern Westchester County Board of Cooperative Educational Services BOCES officials ensured noninstructional employee overtime was properly monitored approved and accurately calculated
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtime