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Village of Suffern – Budget Review (B21-6-2)
… for review while the deficit obligations are outstanding. Key Findings Significant revenue and expenditure estimates in … which is $40,928 above the limit established by law. Key Recommendations Village officials should carefully …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Wyandanch Union Free School District – Budget Review (B21-7-1)
… proposed 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Cortlandville – Fuel Purchases (2012M-171)
… 2012. Background The Town is located in Cortland County and has a population of approximately 8,500. The Town’s Board … Town. The Town has more than 70 center-lane miles of Town road within the 49 square-mile Town boundaries. The Highway Department is responsible for the maintenance and repair of these roads. This is done with the use of a …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… boards. Budgeted appropriations for 2015 totaled $74,852. Key Findings The three towns did not enter into an agreement … recorded and deposited intact and in a timely manner. Key Recommendations The towns' boards should enter into a …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mTown of Caroga – Supervisor’s Records and Reports (2015M-182)
… budgeted appropriations total approximately $2.2 million. Key Findings The Supervisor did not provide adequate … did not perform annual audits of the Supervisor’s records. Key Recommendations Periodically review the bookkeeper’s work …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… totaling $43,500 made between Company bank accounts. Key Findings The Company’s accounting records were not … checks for the Treasurer to use for Company disbursements. Key Recommendations Maintain accurate, complete and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mTown of Amenia – Leave Accruals (2013M-361)
… $1.45 million and $1.09 million, respectively. Key Findings Internal controls in the payroll department were … of time for vacation, sick and personal leave accruals. Key Recommendations Establish policies and procedures for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Village of Suffern – Budget Review (B25-6-4)
… tentative budget for the next succeeding fiscal year. Key Findings We found that the significant revenue and … which is within the limits established by law. Key Recommendation In adopting the 2025-26 budget, the Board …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Oversight of Kendra’s Law
… treatment services through a face-to-face visit within 1 week of the court order. Generally, providers meet with AOT … meeting should have been scheduled for the following week, but wasn’t. On the day that the second meeting should … orders expired. This resulted in expiration of AOT for 11 recipients and temporary lapses for 12 recipients. The …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawOversight of Resident Care-Related Medical Equipment in Nursing Homes
… Purpose To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive … To determine whether the Department of Healths monitoring and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesHomeless Services Housing Needs Assessment (Follow-Up)
… shelters across the State provide various services to individuals and families, including assessment of needs, case … management, access to health care (including physical and mental health), treatment for substance abuse, childcare … they need is the clients’ participation. While many factors impact a successful transition to permanent housing …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followOversight of Homeless Shelters (Follow-Up)
… an inspection. The objective of our initial audit, issued on March 10, 2020, was to determine if OTDA had adequately … performing shelter site visits, and scheduling meetings. Key Finding OTDA made some progress in addressing the issues … was partially implemented, and two were not implemented. Key Recommendation OTDA officials are requested, but not …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followProtection of Child Performers
… of a child performer’s earnings to be placed in trust on behalf of the child. If an employer or payroll company … period, the Department issued 844 employer certificates. Key Findings The Department has not created a sound and … and reports generated from the System contain errors. Key Recommendations Design and implement a system of internal …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… Development. The objective of our initial audit, issued on May 19, 2022, was to determine what WFD programs and … and 247 (48%) served multiple population categories. Key Findings DOL officials have made significant progress in … fully implemented, and one has been partially implemented. Key Recommendation DOL officials are requested, but not …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… with current Mitchell-Lama rules. This audit is based on a sample of three developments: Arverne/Nordeck (Queens), … Shore (Staten Island), and York Hill (Manhattan). Key Findings Our audit found that HPD does not adequately … apartments that remained vacant for more than 120 days. Key Recommendations Improve monitoring of the three …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsControls Over the Empire State Supportive Housing Initiative
… becoming active and are in various stages of construction. Key Findings We found significant deficiencies in the … relative was living in the unit and had changed the locks on the door. In June 2023, the provider located the resident … work plan despite the inclusion of them in each contract. Key Recommendations Increase the frequency of the Office’s …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeMental Health Training Component of the New York SAVE Act (2022-MS-1)
… in Education Act (SAVE Act) training requirement to staff. Key Findings The 20 Districts we examined did not provide … content to ensure that staff were, at a minimum, trained on recommended mental health components such as the 10 mental … least one of the 12 recommended mental health components. Key Recommendation Provide mental health training to all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Amusement Park and Fair Ride Safety
… as any building used as an entertainment play area at a carnival, amusement park or fair which is intended to amuse …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyCollege at Buffalo – Selected Employee Travel Expenses
… with rules and regulations and is free from fraud, waste and abuse. The audit covers the period July 1, 2008 to … complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesCompliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… ). About the Program The Rochester-Genesee Regional Transportation Authority (RGRTA) is a regional transportation authority established by New York State to provide safe, reliable, and convenient public transportation to customers in eight counties (Monroe, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-follow