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Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
Determine whether the Cheektowaga Economic Development Corporation CEDC Board properly managed and monitored the revolving loan fund program
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingVillage of Monticello – Payroll (2022M-59)
… that employees were paid appropriately. As a result, for the limited periods that we reviewed, 11 (15 percent) of … officers were overpaid by $49,000. Two officers accounted for $39,000 of the total overpayments. The payroll clerk accrued and used unauthorized leave and paid herself for more time than she was entitled, resulting in …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Baldwinsville Central School District – Fuel Inventory (2022M-106)
… Central School District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Oversight of Selected Aspects of Traffic Controls
… flow at intersections. The audit covers January 1, 2016 to March 13, 2020. About the Program The Department is … traffic signals and multi-way stop controls. Studies that result in denials may be referred to another Department unit … to be satisfied as part of an engineering study, shall result in analysis of other traffic conditions or factors to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsII.3 Overview – II. New York State Financial Accounting
… The Executive Budget refers to the structure and process of the constitutional system of budgeting in New … York State which vests in the Governor primary authority and responsibility for budget formulation, presentation, and execution. These responsibilities are provided in Article …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewTown of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the111 disbursements totaling $16.1 million paid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… complete collections records or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF … confirm whether Town officials deposited these collections in a timely manner. Nine CPF collections totaling $5.3 … the date CPF checks are received. Deposit CPF collections in a timely manner. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Housing for Seniors
… the creation and preservation of affordable housing for low-, moderate-, and middle-income New Yorkers. HPD and … to assist in the development and rehabilitation of housing for senior citizens, including the Senior Affordable Rental … (SARA Program), federal Section 202 Supportive Housing for the Elderly Program (Section 202 Program), and the Senior …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… audit covered the period April 2017 through December 2022 for the Buyout and Acquisition Program (B&A), April 2017 through January 2023 for the Single-Family Housing Program (SFH), and agency … were accepted into these programs prior to April 2017 but for which activity on the related projects was continuing …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsRye City School District – Payroll (2024M-2)
Determine whether Rye City School District (District) officials ensured overtime was properly budgeted, approved, monitored, recorded, and paid.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rye-city-school-district-2024-2.pdfNorth Babylon Union Free School District – Online Banking (2023M-156)
Determine whether North Babylon Union Free School District (District) officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/north-babylon-union-free-school-district-2023-156.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-136.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-130.pdfTown of Lincoln - Town Clerk (2023M-31)
Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and remitted collections.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lincoln-town-2023-31.pdfMedicaid Program: Managed Care Payments to Unenrolled Providers (2021-S-6)
To determine whether Medicaid managed care organizations violated federal and State regulations by making payments to unenrolled providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21s6.pdfEast Aurora Union Free School District - Procurement (2023M-125)
Determine whether the East Aurora Union Free School District (District) officials procured goods and services in a competitive manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/east-aurora-union-free-school-district-2023-125.pdfHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational Services (BOCES) officials developed and managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hamilton-fulton-montgomery-boces-2023-116.pdfVillage of Hunter – Financial Operations (2023M-164)
Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed Village financial operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/hunter-village-2023-164.pdfGarden City Union Free School District – IT Asset Management (2023M-161)
Determine whether Garden City Union Free School District (District) officials tracked, inventoried and safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garden-city-union-free-school-district-2023-161.pdfCyberattacks on New York’s Critical Infrastructure
Cyberattacks are a serious threat to America’s critical infrastructure and have the potential to severely impact our day-to-day lives.
https://www.osc.ny.gov/files/reports/pdf/cyberattacks-on-new-yorks-critical-infrastructure.pdf