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City of Fulton – Audit Follow-Up (2021M-184-F)
… report – pdf] [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the City of Fulton’s (City) progress, as of June 2025, in implementing … The purpose of our review was to assess the City of Fultons City progress as of June 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fVillage of Sinclairville – Water Operations (2014M-362)
… water lines). The Board has not established policies for billing and collecting water rents, determining estimated … and firefighting. Develop and adopt policies for the water billing and collection process, including the calculation and …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Oversight of Juvenile Justice Facilities (Follow-Up)
… through its Division of Juvenile Justice and Opportunities for Youth (DJJOY), is responsible for the operation and … sanitary conditions, and provide health screenings upon admission. Further, OCFS must ensure that facility staff are … Specifically, OCFS had not ensured that certain admission assessments and screenings, including …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followOversight of Telemental Health Services (Follow-Up)
… Program The Office of Mental Health (OMH) is responsible for developing regulations and providing guidance to assist … physicians or psychiatric nurse practitioners to use TMH for assessment and treatment services, followed in 2016 by … TMH practitioners. OMH also issued a blanket attestation for providers to complete that wished to offer TMH during the …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followTown of Canaan – Board Oversight (2017M-183)
… Purpose of Audit The purpose of our audit was to determine if controls over the Town’s … 1, 2016 through December 31, 2016. Background The Town of Canaan is located in Columbia County and has a population … Town of Canaan Board Oversight 2017M183 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Town of West Seneca – Purchasing (2015M-11)
… 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of approximately 45,700. … does not reflect dollar thresholds that were increased in New York State General Municipal Law more than five years ago. The Board, as a whole, did not …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of DeKalb – Financial Management (2016M-427)
… 1, 2015 through June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population … Town of DeKalb Financial Management 2016M427 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2013 through July 31, 2014. Background The Town of Pierrepont, which is governed by a five-member Town Board, … The purpose of our audit was to review the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Laurens – Budgeting Practices (2013M-204)
… sound financial condition. The Town’s general and highway fund budgeted appropriations for the 2013 fiscal year … $275,000 for the general fund and $998,000 for the highway fund. Key Findings The Board did not prepare …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Town of Pittstown – Records and Reports (2013M-5)
… with accurate financial reports. Examples include balance sheets for operating funds that did not balance, with … and reports to the Board each month including balance sheets, operating statements, and bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Divorce – State University Police Plan
… to a portion of your pension; You may be required to name your ex-spouse as a beneficiary of any pre-retirement … for a distribution of your pension until you actually retire, die or terminate membership. The Retirement System …
https://www.osc.ny.gov/retirement/publications/1823/divorceRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed by the Board … District’s extra-classroom activity fund recorded $72,645 in receipts and $70,470 disbursements. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… the period from January 2019 through December 2022. About the Program The New York State Health Insurance Program … Civil Service received over $2 billion in Empire Plan commercial drug rebates (rebates exclusive of Medicare Part D … We reviewed rebate revenue generated by Empire Plan commercial claims and found that CVS Caremark did not always …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilDiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… of audits of special education providers. In addition to this case, his investigations have resulted in multiple … the more than 300 preschool special education providers in this $1.4 billion program by March 31, 2018. …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtDivorce – State Police Plan
… to a portion of your pension. You may be required to name your ex-spouse as beneficiary of any pre-retirement … on how your retirement benefits should be divided when you retire, die or terminate your membership. We will also need a …
https://www.osc.ny.gov/retirement/publications/1518/divorceMaintenance and Inspection of Event Recorder Units
… not in compliance with its ERU maintenance and inspection policy, as detailed below: Train car inspections were not always done timely. We determined … after the federal guidance was issued. However, for this car class, the ERU’s memory capacity is not up to industry …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsVillage of Weedsport – Financial Management (2025M-76)
… Audit Objective Did the Village of Weedsport (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period March 1, … rating, and enables long-term financial planning. The Board is responsible for managing the Village’s fund balance, … Did the Village of Weedsport Village Board of Trustees Board effectively manage fund balance …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Town of Hornellsville – Financial Management (2025M-102)
… of Hornellsville (Town) Town Board (Board) effectively manage fund balance? Audit Period January 1, 2022 – August 6, … $2 million. Audit Summary The Board did not effectively manage the Town’s fund balance. Despite maintaining … remained and impaired the Board’s ability to effectively manage the Town’s fund balance. Without realistic budgets, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our … is authorized to issue deficit obligations, and for each subsequent fiscal year during which the deficit … are outstanding, the Village’s tentative budget for the next succeeding fiscal years for examination and …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Divorce – Special 20- and 25-Year Plans
… to a portion of your pension. You may be required to name your ex-spouse as beneficiary of any pre-retirement … on how your retirement benefits should be divided when you retire, die or terminate your membership. We will also need a …
https://www.osc.ny.gov/retirement/publications/1517/divorce