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Long-Term Care Ombudsman Program (Follow-Up)
… investigating, and resolving complaints made by or on behalf of residents in a timely manner; establishing … may be paid staff or volunteers, the Office relies heavily on a large corps of trained volunteers to visit the … systems advocacy plan that is informed by reliable data. Key Finding NYSOFA has made significant progress in …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followControls Over CUNY Fully Integrated Resources and Services Tool
… student employees whether active, inactive, or retired. Key Findings We concluded that CUNY’s processes and controls … requires an approved access form; however, no form was on file for this student. The student, who was not an … not detail the findings and recommendation in this report. Key Recommendations Require CUNY Central and the campuses to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolWSP USA Inc.
… to WSP from October 1, 2022 through September 30, 2023. Key Findings The Department approved for payment 1,890 labor … this insurance is not eligible for reimbursement. Key Recommendations Review and update controls and provide …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incEmerging Manager Definition and Life Cycle
… firm that shows positive operating cash flows Has key internal infrastructure in place, with redundancies in … years Has increased breadth of ownership and has reduced key person risk Has increased diversification of investors by …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleContinuity of Operations Planning
… capability through tests, training, and exercises. Key Findings During our testing of a sample of 11 State … handle emergency or disaster situations more effectively. Key Recommendations Incorporate the results of our audit into …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningTaxable Travel
… as these are commuting costs and, thus, personal expenses. Key Findings HCR was required to report the commuting … during calendar years 2014, 2015, and 2016, respectively. Key Recommendations Ensure employees adhere to State travel …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelReview of Trivision Tek Group, Inc.
… that were paid or were payable from other funding sources. Key Findings We found ESD approved three vouchers totaling … GDA X199 recovered the $138,891 it paid under the grant. Key Recommendations Monitor future awards with multiple …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incYates County – Court and Trust Funds (2025-C&T-1)
… controls to account for and safeguard these funds. Key Findings The Treasurer delayed turning over $44,940 of … the deposit of $6,867 with the Treasurer during 2017. Key Recommendations The Treasurer should perform an annual …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees … of eligibility requirements and contribution rates. Key Recommendation Clearly define the benefits that all …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Cheektowaga Central School District - Capital Project Management (2022M-90)
… School capital project(Project) in a transparent manner. Key Findings The Board and District officials did not manage … New York State Education Department (SED) for approval. Key Recommendations Transparently share capital project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… were properly deposited, recorded, reported and remitted. Key Findings The Justices and Board did not provide adequate … The Board did not: Perform a proper annual audit. Key Recommendations Perform a thorough review of the reports …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… were for appropriate Company purposes and supported. Key Findings The Board did not ensure that all cash … we shared our audit findings with outside law enforcement. Key Recommendations Ensure all disbursements are for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Town of Jay – Records and Reports (2023M-22)
… to effectively manage the Town’s financial operations. Key Findings The Supervisor did not maintain complete, … monthly or properly prepared for all bank accounts. Key Recommendations Maintain complete, accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Rapids Fire Company – Credit Cards (2023M-86)
… users, supported and for appropriate Company purposes. Key Findings Credit card purchases were not always made by … the toolbox at Station 2 and presented the toolbox to us. Key Recommendations Update, communicate and enforce the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… accurate and up-to-date financial records and reports. Key Findings The current and former Clerk-Treasurers did not … New York State Village Law (Village Law) Section 4-408(e). Key Recommendations The audit report includes seven …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of Perth – Conflict of Interest (2024M-142)
… had prohibited interest in non-payroll disbursements. Key Findings A Board member was the sole proprietor of an … the claim because the Supervisor had approved it. Key Recommendations The audit report has five …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Falconer Central School District – Financial Management (2024M-52)
… officials properly managed fund balance and reserves. Key Findings The Board and District officials did not … $4 million were properly maintained or reasonably funded. Key Recommendations The audit report includes six …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… which is appointed by the Orleans County Legislature. Key Findings The Board and management did not formally … in the 12 years since the PILOT agreement inception. Key Recommendations Develop, adopt and document cost-benefit …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… 4,290. Budgeted appropriations for 2015 are $157,987. Key Findings The Board could not appropriately monitor the … to protect the District’s information technology assets. Key Recommendations Adopt policies and procedures to assist …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyTown of Butler – Highway Asset Accountability (2024M-115)
… and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and … stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, adopt and periodically review …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115