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Orleans County – Department of Social Services (2012M-222)

… $7,523. This was due to inadequate communication between social welfare examiners in two different County Social Services programs. In addition, we found that 10 out … Orleans County Department of Social Services 2012M222 …

https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222

Use, Collection, and Reporting of Infection Control Data

… is collecting necessary data to make informed decisions and promote strong infection prevention and control policies, and whether the data collected by the Department, including … is collecting necessary data to make informed decisions and promote strong infection prevention and control policies …

https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-data

Forensic Audit of Dual Employment Approvals and Conflicts

… worked for a New York State or City agency had approval to do so; were working their required hours at each employer; … circumstances, as well as the ramifications for those who do not comply with the policies. Distribute these policies to … worked for a New York State or City agency had approval to do so were working …

https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflicts

Village of Silver Creek – Capital Projects (2017M-31)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s capital projects … 1, 2015 through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in … Village of Silver Creek Capital Projects 2017M31 …

https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31

Town of Castile – Tax Collection Remittance (P1-24-23)

… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Clerk did not … $1.3 million to the Supervisor at least weekly and as required by Town Law. The Clerk made one payment …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… The audit report includes three recommendations that, if implemented, will improve the Town’s tax collection …

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

City of Long Beach – Budget Review (B23-7-3)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are … or resolve recommendations from our budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3

Clarence Public Library – Audit of Claims (2016M-355)

… expenditures totaling $40,400 for the 2015 fiscal year and $19,567 for the 2016 fiscal year through August, and it remitted $22,398 of fine and fee revenue to the Erie County Library System in 2015. …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355

City of Lackawanna – Garbage Collection Fees (2021M-206)

… City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage … fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code … not provide adequate oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206

Village of Pulaski – Selected Village Operations (2013M-142)

… $102,275 from the water system improvement reserve to pay for work associated with the River Street retaining wall …

https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142

Village of Ballston Spa – Audit Follow-Up (2017M-256-F)

… [read complete report - pdf] [read 2018 report] Purpose of Audit The purpose of our review was to … 2019, in implementing our recommendations in the audit report released in October 2018. Background The Village of …

https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-f

City of Long Beach – Budget Review (B22-7-4)

… budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B2274 New York Office of the State …

https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable variances … software collection system should account for all receipt numbers. Users’ access to the software collection system …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

Village of St. Johnsville – Records and Reports (2015M-1)

… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1

Use of Electronic Benefit Cards at Prohibited Locations

… L. 112-96, Title IV §4004(a), February 22, 2012) (Act), in part, requires states to maintain policies and practices … requirement, HHS will reduce their TANF funding by up to 5 percent annually. As the agency in charge of … recipients. The Office itself is responsible for all other locations not otherwise covered (e.g., …

https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locations

Oversight of Information Technology Consultants and Contract Staffing

… through consultants and contract staff and is responsible for monitoring services to ensure compliance with contract terms and deliverables. ITS has a contracts and procurement unit that oversees the … Level Credits, which eliminated the opportunity to reduce payments to IBM if certain performance metrics were not met. …

https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffing

Examination of Pitts Management Associates, Inc. Travel Expenses

… was to determine whether the travel expenses claimed for reimbursement by Pitts Management Associates, Inc. (PMA) were incurred for business purposes and were reasonable in price. … to Downstate. On a monthly basis, PMA was reimbursed for professional fees and the consultants’ travel-related …

https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expenses

Selected Aspects of the Pay for Success Program

… for Employment Opportunities (CEO) upon release (treatment group). Their outcomes are then compared with an equal number … employment services provided by CEO upon release (control group). Although not specifically referred for employment services, individuals in the control group can request and receive such services. Success is …

https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-program

XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management

… all or some contracts of one Business Unit / Department ID to another Business Unit / Department ID. The contracting agency must notify the vendor when … A new contract under the Business Unit/Department ID assuming responsibility for the contract. The NYS Contract …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contracts

Town of Lewis – Records and Reports (2025M-17)

… agree with the general ledger cash or investment balances at month-end. Had the Board ensured bank reconciliations were …

https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17