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Office of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… a supplemental benefit to Supplemental Security Income (SSI) recipients and other qualifying New York State …
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
… a supplemental benefit to Supplemental Security Income (SSI) recipients and other qualifying New York State …
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)
… to promote public welfare and to prevent cemeteries from falling into disrepair or insolvency. Our initial audit …
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)
… and reviewed all of the required standards, 23 of the 369 facilities were not inspected within the three-year …
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)
… officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We reviewed the …
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)
… about why resources have been set aside. The Board is responsible for the overall management of the Town’s fund balance, … and without documenting future goals or expectations for the accumulation of funds. Had the Board and officials …
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 properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … the Program In accordance with New York State Insurance Law (Insurance Law), FFI tax proceeds are generated from a tax, …
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)
… (ONC BOCES) officials properly monitored and accounted for fixed assets. Key Findings ONC BOCES officials did not properly monitor and account for 66 percent of the 76 fixed assets we examined, including … ONC BOCES officials properly monitored and accounted for fixed assets …
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)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation (THLDC) Board of Directors (Board) properly approved and monitored … goals when approving projects. The Board issued a total of $96.6 million of taxexempt bonds and $1.8 million of …
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)
… to the public by posting required documents on CIDA’s website. The Board and officials did not ensure that CIDA’s … goals are being met. Post required information on CIDA’s website. Submit accurate reports to State oversight agencies. …
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)
… (CBA). The Board and officials did not properly monitor to ensure the annual report filed with the New York State … of the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu … correct sales tax amounts. Establish adequate procedures to review and verify that all data in the annual report is …
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)
… report - pdf] Objective Determine whether the Town of Brookhaven Local Development Corporation (Corporation) Board of Directors (Board) properly approved and monitored … Determine whether the Town of Brookhaven Local Development Corporation Corporation Board …
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 result, the District could have paid more than necessary for goods and services. District officials did not seek separate competition for 35 public work projects totaling almost $3.1 million, as … not submitted to the Director of Facilities (Director) for approval. Payments to vendors totaling $1.3 million were …
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)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … 2020-21 school year by September 15, 2020, as required by New York State Education Department (SED) regulations. In … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE …
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)
… During the 12-month audit period, BOCES held $7.4 million in money market accounts and earned interest totaling $105,000, and held $4.6 million in non-interest bearing accounts. Had officials considered … investment options, BOCES may have earned $448,000 in investment income, or $343,000 more than the $105,000 …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… officials did not properly approve or monitor agreements for PTEs . Without adequate controls over PTEs, the Board … governing PTEs and identify the individuals responsible for implementing controls and monitoring for compliance. Require agreements to be approved prior to …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains outstanding as of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… report - pdf] Audit Objective Determine whether: The Board of Directors (Board) approved projects that provide for net … create and/or retain 1,034 and 1,270 full time equivalent (FTE) jobs and reported a total of 1,666 and 1,876 FTE jobs, … and assistance framework (framework) and provide a standard exemption policy. Ensure projects are approved with …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… to the law and District policy when procuring professional services. Key Findings The Board did not: Comply with the law … Always comply with District policy to procure professional services. Our review of procedures District officials used to … District’s purchasing policy when procuring professional services. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professional